The Influence of Managerial Ownership and Financial Performance on Hedging Decisions. Value Relevance: Jurnal Akuntansi, [S. l.], v. 4, n. 1, p. 508–520, 2026. DOI: 10.65939/. Disponível em: https://journal.feb-uniyap.id/index.php/vrja/article/view/33.. Acesso em: 2 jun. 2026.