Abstract :
This study aims to determine the effect of firm size, foreign debt, and profitability on hedging decisions. The sample in this study is manufacturing sector companies listed on the Indonesia Stock Exchange since 2017 ? 2020 using purposive sampling technique so that the data obtained are 381. This study uses logistic regression testing. The results showed that firm size, foreign debt, and profitability had a significant positive effect on hedging decisions.
Keyword : firm size, foreign debt, profitability, hedging, risk management