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All Journal Monex: Journal of Accounting Research Jurnal Ilmiah Universitas Batanghari Jambi Eksis: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Aplikasi Akuntansi Parameter JBMR: Journal of Business and Management Review Jurnal Pengabdian kepada Masyarakat Nusantara Majalah Ilmiah Manajemen dan Bisnis Jurnal Abdi Masyarakat Indonesia Procedia of Social Sciences and Humanities Jurnal AGRISEP: Kajian Masalah Sosial Ekonomi Pertanian dan Agribisnis Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Ilmiah Akuntansi dan Keuangan Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Sinergi Abdimas: Jurnal Pengabdian Masyarakat JCSE: Journal of Community Service and Empowerment WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat E-JURNAL AKUNTANSI
Octisari, Sully Kemala
Fakultas Ekonomika Dan Bisnis, Universitas Wijayakusuma Purwokerto, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : JBMR: Journal of Business and Management Review

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The Effect of Cash Flow, Tax Avoidance, Growth Opportunity, and Net Working Capital on Cash Holding in the Financial Sector Listed on the Indonesia Stock Exchange (IDX) in 2019-2021 Widiyarti, Widiyarti; Murdijaningsih, Tjahjani; Octisari, Sully Kemala
Journal of Business and Management Review Vol. 4 No. 10 (2023): (Issue-October)
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/jbmr410.8642023

Abstract

This study aims to examine the partial significance of the effect of cash flow, tax avoidance, growth opportunity, and net working capital on cash holding in financial sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2021. The population in this study were 99 financial sector companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used purposive sampling and obtained 61 companies. The analytical tool used in this research is panel data regression with the help of Eviews 10 statistics. The results showed that the effect of cash flow and growth opportunity had a positive and significant effect. While tax avoidance and net working capital have a negative and significant effect. The implication of this research is that to increase optimal cash holding, companies must pay attention to cash flow and growth opportunities because the results of the study show that they have a positive and significant effect on cash holding. This research contributes to the development of further research related to cash holding. The limited number of samples with limited research objects as well
Co-Authors Ady Achady Agung Praptapa Agus Prabawa Agustina Prativi Nugraheni Ailen, Luthfi Nabilah Aisyah Ayu Baroroh Alkaromatunnisa, Riskika Amin Budiastuti Ana, Afifah Dwi Arif Sapta, Yuniarto Bambang Agus Pramuka Bambang Agus Pramuka Bambang Agus Pramuka Cahyaningtyas Ria Uripi Cahyo, Heru Eliada Herwiyanti Elly Tugiyanti Haina Idam Suworo Indria Astuti , Yuniar Dwi Irman Firmansyah Isnaeni Rokhayati Krisnhoe Sukma Danuta Luhita, Tiladela Lukita, Neli Minadi Wijaya Murdijaningsih, Tjahjani Nia Iskandar, Christiana Nibras Anny Khabibah Nirmala Nirmala Nugraha, Ginanjar Adi Praptapa, Agung Priyatama, Tunggul Puji Lestari PUJI LESTARI PUJI LESTARI Purnomo, Sodik Dwi Retno Asih Roni, Budianto Sri Hartini Sundari, Sri Surveyandini, Mayla Taat Khasan Tjahjani Mudijaningsih Tri Esti Masita Tri Esti Masita Tri Yuli Astuti Wahyudin Wahyudin Widiyarti, Widiyarti Wijaya, Minadi Wisnu Wijayanto Wita Ramadhanti Wita Ramadhanti