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All Journal Accounting Global Journal
Novita Ariana
Universitas Islam Negeri Sunan Kudus
Economics, Econometrics & Finance

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The Role of Firm Size in Moderating Factors Affecting Cash Holdings Novita Ariana; Adelina Citradewi
Accounting Global Journal Vol. 10 No. 2 (2026): Accounting Global Journal
Publisher : Badan Penerbit Universitas Muria Kudus

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Abstract

This study examines the role of firm size as a moderating factor in the relationship among leverage, profitability, and net working capital and cash holdings of real estate companies listed on the Indonesian Stock Exchange in 2024. This study employs a quantitative method with an associative research design. The sample was selected using purposive sampling, resulting in 69 companies. The data analysis process in this study utilized multiple linear regression and moderation analysis with the assistance of the IBM SPSS Statistics 2026 software. Based on the test results, cash holdings are influenced by profitability and net working capital. Leverage does not have a significant effect. Moderation tests also indicate that firm size moderates the relationship between profitability and cash holdings. However, firm size does not moderate the relationship between leverage and net working capital. This study has some limitations, namely, it is limited to the property and real estate sectors, and the observation period is still relatively short. Future research is therefore recommended to broaden the scope of the study, extend the observation period and consider other variables that may affect cash holdings.
Co-Authors Adelina Citradewi