PERAN PROFITABILITAS SEBAGAI PEMODERASI PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KEPUTUSAN HEDGING PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS

SARI, PUTRI PUSPITA (2026) PERAN PROFITABILITAS SEBAGAI PEMODERASI PENGARUH LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP KEPUTUSAN HEDGING PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS. S1 thesis, Universitas PGRI Madiun.

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Abstract

Exchange rate uncertainty prompts companies to implement hedging as a risk mitigation strategy; however, not all companies make this decision, suggesting that internal factors such as leverage and firm size play a role, with profitability serving as a variable that may moderate this relationship. This study aims to examine the influence of these two factors on hedging decisions, as well as the moderating role of profitability, among companies in the non-cyclical consumer sector listed on the Indonesia Stock Exchange during the 2020-2024 period. The study employs a quantitative approach with a population of 132 companies; the sample was selected using purposive sampling, resulting in 84 companies with 420 observations. Data analysis employed logistic regression and Moderated Regression Analysis. The results indicate that leverage has a negative but insignificant effect on hedging decisions, while firm size has a significant positive effect on hedging decisions; however, profitability was not found to moderate the effects of these two variables.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Leverage, Ukuran Perusahaan, Profitabilitas, Hedging. Leverage, Company Size, Profitability, Hedging.
Subjects:	A Social Sciences > H Social Sciences (General) A Social Sciences > HF Commerce A Social Sciences > HF Commerce > HF5601 Accounting A Social Sciences > HG Finance
Divisions:	Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi
Depositing User:	SARI PUSPITA PUTRI
Date Deposited:	29 Aug 2026 03:45
Last Modified:	29 Aug 2026 03:45
URI:	http://eprint.unipma.ac.id/id/eprint/9488

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