Jason Alejandro
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FAKTOR – FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN INFRASTRUKTUR Jason Alejandro; Vidyarto Nugroho
Jurnal Paradigma Akuntansi Vol. 8 No. 1 (2026): Januari 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i1.36149

Abstract

This research was used to determine the effect of company size, net working capital, profitability, and debt on cash ownership in infrastructure companies that have been listed on the Indonesia Stock Exchange from 2018 to 2020. The sample was selected using a purposive sampling method and valid data for used in the study, namely 20 companies. In this study using data processing techniques from multiple regression analysis using the SPSS version 25 program and Microsoft Excel 2021. The results of this study prove that net working capital has a significant effect on cash holdings, and the rest has no significant effect on cash holdings. The result of this study is that net working capital has a positive and significant effect on cash holdings. Firm size and debt have no significant negative effect on cash holdings, and profitability has no significant positive effect on cash holdings.