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p-Index From 2021 - 2026
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All Journal Journal of Management and Creative Business
Septiana Fransiska
Universitas Widya Dharma Pontianak
Decision Sciences, Operations Research & Management

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Determinasi Cash Holding dengan Firm Size Sebagai Moderasi: Studi Kasus pada Perusahaan Sektor Food and Beverage Septiana Fransiska; Hadi Santoso
Journal of Management and Creative Business Vol. 4 No. 4 (2026): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v4i4.8178

Abstract

This study aims to analyze the effect of liquidity, leverage, and capital expenditure on cash holding with firm size as a moderating variable in Food and Beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2025 period. Secondary data were obtained from annual financial reports. The population consists of 99 companies with 42 companies selected using purposive sampling based on the following criteria: IPO before 2021, no delisting or suspension during the research period, and having published 2025 financial reports no later than June 2026. The data analysis technique used is Moderated Regression Analysis (MRA) with EViews 13 software, including model selection test, classical assumption test, panel data regression, F-test, T-test, and moderation test. The results show that liquidity has a positive and significant effect, leverage has a negative and significant effect, while capital expenditure has no significant effect on cash holding. Firm size is proven to be a pure moderator on the effect of liquidity, but does not moderate leverage and capital expenditure.
Co-Authors Hadi Santoso