@thesis{thesis, author={Gunawan Kenny}, title ={PENGARUH FOREIGN DEBT DAN CASH FLOW VOLATILITY TERHADAP KEPUTUSAN CONTRACT HEDGING PADA PERUSAHAAN SEKTOR MANUFAKTUR}, year={2019}, url={http://eprints.ukmc.ac.id/7975/}, abstract={This study aims to determine the effect of foreign debt and cash flow volatility on contract hedging decisions on manufacturing sector companies. The period in this study is 2016-2018. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange. The sample selection used a purposive sampling method with a total sample of 294 companies. Data analysis used to test hypotheses is by using a logistic regression test. Based on the results of the data analysis test shows that foreign debt has a significant positive effect on contract hedging decisions and cash flow volatility has a positive and insignificant effect on contract hedging decisions Key Words: foreign debt, cash flow volatility, hedging} }