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All Journal Jurnal Paradigma Akuntansi
Elbert Wiratama, Ardiansyah
Program Studi S1 Akuntansi Fakultas Ekonomi, Universitas Tarumanagara, Jakarta
Economics, Econometrics & Finance Social Sciences

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Faktor-Faktor Yang Mempengaruhi Cash Holding Perusahaan Manufaktur Yang Terdaftar Di BEI Elbert Wiratama, Ardiansyah
Jurnal Paradigma Akuntansi Vol 3, No 2 (2021): April 2021
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (482.062 KB) | DOI: 10.24912/jpa.v3i2.11799

Abstract

The purpose of this research is to find the influence that firm size, leverage, and cash flow have on cash holding in manufacturing companies listed on the Indonesia Stock Exchange. This study used a purposive sampling technique with 75 samples of manufacturing companies in Indonesia for 3 years from 2016-2018. Processing and testing of the research model and variable in this study is using Eviews version 10. The results of the study state that firm size and leverage do not have an influence on cash holding while cash flow has a positive influence on cash holding.
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