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PENGARUH CASH FLOW VOLATILITY, DIVIDEND PER SHARE DAN DEBT TO EQUITY RATIO TERHADAP PENGAMBILAN KEPUTUSAN HEDGING PADA PERUSAHAAN SEKTOR PERTAMBANGAN
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Institusion
Universitas Katolik Musi Charitas
Author
Samosir, Theresia Ivana
Subject
H Social Sciences (General) 
Datestamp
2022-06-14 03:53:47 
Abstract :
ABSTRACT This study aims to determine the effect of cash flow volatility, dividend per share and debt to equity ratio on to mining firms hedging activity. The period that used in this study is the period of 2013- 2017. The population in this study is mining firms listed on the Indonesia Stock Exchange. The sample selection using purposive sampling method with a total sample is 27 companies. Data analyze that used to test the hypothesis is by using logistic regression. The result shows that cash flow volatility statistically has a negative effect on hedging decision, dividend per share has no effect on hedging decision and debt to equity ratio has no effect on hedging decision. Keyword : cash flow volatility, dividend per share, debt to equity ratio, hedging 
Institution Info

Universitas Katolik Musi Charitas