Nicholas Edward, Herlin Tundjung
Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

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Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Bumn Yang Terdaftar Di BEI Nicholas Edward, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol 3, No 3 (2021): Juli 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (488.58 KB) | DOI: 10.24912/jpa.v3i3.14871

Abstract

The aim of this study was to find out  empirical evidence of accounting cash flow, leverage, good corporate governance toward cash holding at state-owned enterprises listed in Indonesia Stock Exchange in 2014-2018. This study used 17 national companies that have been selected using purposive sampling method with total 85 data for 5 years. This research data processing using Eviews version 9.0. The result of research shows that: 1) Cash Flow has no significant Cash Holding; 2) leverage a significant effect on Cash Holding; and 3) GCG has no significant effect on Cash Holding.
Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Bumn Yang Terdaftar Di BEI Nicholas Edward, Herlin Tundjung
Jurnal Paradigma Akuntansi Vol 3, No 1 (2021): Januari 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (386.082 KB) | DOI: 10.24912/jpa.v3i1.11663

Abstract

The aim of this study was to find out  empirical evidence of accounting cash flow, leverage, good corporate governance toward cash holding at state-owned enterprises listed in Indonesia Stock Exchange in 2014-2018. This study used 17 national companies that have been selected using purposive sampling method with total 85 data for 5 years. This research data processing using Eviews version 9.0. The result of research shows that: 1) Cash Flow has no significant Cash Holding; 2) leverage a significant effect on Cash Holding; and 3) GCG has no significant effect on Cash Holding.