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Nita Astuti
Management Department, Faculty of Economics and Business, Universitas Islam Syekh-Yusuf, Tangerang, Indonesia, 15118
Economics, Econometrics & Finance

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THE ROLE OF FIRM SIZE IN CASH HOLDING ANALYSIS: WHOLESALE AND RETAIL TRADE IN INDONESIA Rida Ristiyana; Nita Astuti
Journal of Applied Finance and Accounting Vol. 13 No. 1 (2026): Publish on June 2026
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v13i1.14053

Abstract

The purpose of the study was to test the role of firm size moderation in cash holding analysis. The research method used panel data regression and Moderated Regression Analysis (MRA) involving 18 wholesale and retail trade companies listed on the IDX for the 2014-2020 period. The sampling technique uses purposive sampling. This study found that firm size can moderate by strengthening the impact of profitability on cash holding. But on the other hand, firm size is not able to moderate the impact of cash flow, net working capital on cash holding. Cash flow, net working capital and firm size have no impact on cash holding. Meanwhile, profitability has a positive and significant impact on cash holding. Companies need to pay attention to other aspects related to cash holding. This research provides implications for investors as a consideration in determining future policies and decisions. The new element in the study is the addition of firm size as a moderation variable, conducting regression testing of panel data and MRA that has never been submitted before.
Co-Authors Rida Ristiyana