Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Paradigma Akuntansi
Stella Elvira Saputra
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR SEKTOR CONSUMER GOODS Stella Elvira Saputra; Yuniarwati Yuniarwati
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/6t7htf84

Abstract

The purpose of this study was to examine the effect of leverage, net working capital, and capital expenditure on cash holding in manufacturing companies in the consumer goods sector listed on the IDX for the 2019-2021 period. Determination of sample selection by applying the purposive sampling method, which resulted in a total sample of 32 companies in this study that met the qualifications. Hypothesis testing is used with the model using multiple regression analysis. This data was processed with EViews (Econometric Views) student version lite 12 software. The results of this study indicate that leverage has a negative effect on cash holding. While net working capital has no effect on cash holding and capital expenditure has no effect on cash holding.
Co-Authors Yuniarwati Yuniarwati