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All Journal Akuntansi Krida Wacana Jurnal Akuntansi Jurnal Paradigma Akuntansi Jurnal Akuntansi
Yuniarwati Yuniarwati
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Economics, Econometrics & Finance Education Social Sciences

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FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR SEKTOR CONSUMER GOODS Stella Elvira Saputra; Yuniarwati Yuniarwati
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: 10.24912/6t7htf84

Abstract

The purpose of this study was to examine the effect of leverage, net working capital, and capital expenditure on cash holding in manufacturing companies in the consumer goods sector listed on the IDX for the 2019-2021 period. Determination of sample selection by applying the purposive sampling method, which resulted in a total sample of 32 companies in this study that met the qualifications. Hypothesis testing is used with the model using multiple regression analysis. This data was processed with EViews (Econometric Views) student version lite 12 software. The results of this study indicate that leverage has a negative effect on cash holding. While net working capital has no effect on cash holding and capital expenditure has no effect on cash holding.
FAKTOR-FAKTOR YANG MEMPENGARUHI AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR INDUSTRIAL Andrew Van Breeman; Yuniarwati Yuniarwati
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/f5aegv51

Abstract

This research was conducted with the aim to determine the effect of leverage, liquidity, capital intensity on tax aggressiveness. The population used in this study are industrial sector companies listed on the Indonesia Stock Exchange during 2019-2021. In selecting the sample in this study using a purposive sampling method and obtained as many as 40 sample companies. In this study, the data processing technique used is logistic regression analysis and uses the IBM SPSS Statistics application version 25. The results of this study indicate that leverage and liquidity have no significant effect on tax aggressiveness, and capital intensity has a significant effect on tax aggressiveness.
Co-Authors Andrew Van Breeman Berliana Putri Kurniadi Caroline Christie Wijaya Dalenrs Dalenrs Elizabeth Sugiarto Dermawan I Cenik Ardana Jennifer Alicia Widianto Lerbin R Aritonang Lydia Meliana Michaelsan Michaelsan Natasha Olivia The Sofia Prima Dewi Stella Elvira Saputra