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All Journal Jurnal Paradigma Akuntansi Jurnal Riset Akuntansi
Viriany Viriany
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Economics, Econometrics & Finance Social Sciences

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FIRM SIZE DAN FAKTOR LAIN YANG MEMENGARUHI CASH HOLDING Joane Gabriela Purwakusuma; Viriany Viriany
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/hvjgfm86

Abstract

This research aims at how the effect of Firm Size, Liquidity, Profitability, and Leverage toward cash holding on plantations and food crops industry listed on the Indonesia Stock Exchange (IDX) in the 4 years period, from 2018 to 2021. The sample was chosen through the purposive sampling technique, and it consisted of 9 valid company’s data. Data processing techniques using multiple regression analysis that helped by EViews 12 edition program and Microsoft Excel 2019. Regression model used in this research is random effect model. The results of this study indicate that liquidity has a positive and significant effect on cash holding. Meanwhile, firm size, profitability, and leverage has no significant effect on cash holding. The implication of this research is the need to increase the supervision of cash holding and cash control of the company, that will increase the optimalization of company’s cash holding. Which will bring a good branding for the investors and stakeholders.
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE (STUDI PERUSAHAAN BARANG KONSUMSI) Richard Felix; Viriany Viriany
Jurnal Paradigma Akuntansi Vol. 8 No. 2 (2026): April 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/j23g1h18

Abstract

This study is conducted to obtain empirical evidence about the influence of Firm Size, Profitability, and Leverage on Firm Value of Consumer Goods sub sector company listed on the Indonesia Stock Exchange during 2019- 2021 based on Jakarta Stock Industrial Classification (JASICA). The sampling method of this study is purposive sampling to obtains 19 Consumer Goods Company to obtain 57 data. Analysis techniques used in this study is moderated regression analysis (MRA). This study used Eviews 12 SV to analyze panel data of this study. The results showed that Profitability significantly affected Firm Value, But Firm Size and Leverage have significantly negative effect and did not affect Firm Value. The implication of this study are the need to increase the effectiveness of assets owned by the companies and the need of company management ability to manage the debt owned that will will bring a positive signal for investors.
Co-Authors Anson Ivanditantra Evander Leonard Henny Wirianata Joane Gabriela Purwakusuma Karen Patricia Kartini Kartini Nadya Tamara Halim Puput Pujiati Richard Felix Sari Ayu Awal Sundari, Sri Syane Anggita Santoso Yenny Vanisa Yoska Junior Gunawan