Article Per Year (5 Year)
p-Index From 2020 - 2025
2.374
P-Index
This Author published in this journals
All Journal Ekonomi Bisnis International Journal of Artificial Intelligence Research Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Tabarru': Islamic Banking and Finance Kontigensi: Jurnal Ilmiah Manajemen Jurnal Media Akuntansi (MEDIASI) Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Indonesia Auditing Research Journal Riwayat: Educational Journal of History and Humanities Jurnal Penelitian Pendidikan Indonesia Atestasi : Jurnal Ilmiah Akuntansi
Agustin Rusiana Sari
Faculty Of Economics, Gunadarma University, Jakarta, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

Published : 15 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Atestasi : Jurnal Ilmiah Akuntansi

 1 
Factors Affecting Cash Holding in Pharmaceutical Sub-Sector Manufacturing Companies Sari, Agustin Rusiana; Maula, Fina Inayatul
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 2 (2024): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i2.875

Abstract

This study aimed to determine the effect of profitability, leverage, and firm size on cash holding in Pharmaceutical Sub-Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2022. The sampling technique used in this study was purposive sampling, and seven company samples were obtained from 11 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2022. The analysis technique consists of descriptive statistical analysis and multiple linear regression analysis. The results showed that partial profitability positively affects cash holding, leverage hurts cash holding, and firm size has a positive effect on cash holding. Simultaneously, profitability, leverage, and firm size affect cash holding. The coefficient of determination is 0.537 or 53.7%, indicating that profitability, leverage, and firm size can explain cash holding by 53.7%. Other variables outside the research variables influence the remaining 46.3%.
Co-Authors Agnes Dwihardini Azifah, Nur Budi Prijanto Dinda Ghassani Fera Riske Anggita Irwan Moridu Maula, Fina Inayatul Nadia Damayanti Panjaitan, Florensy Rani Ferina Pulung Stefanie, Sherly Felicia Suseno Suseno Tazza, Adelia Wimala, Adisla Pitra