Vania, Linda Santioso
Fakultas Ekonomi dan bisnis Universitas Tarumanagara

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Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Vania, Linda Santioso
Jurnal Paradigma Akuntansi Vol 1, No 4 (2019): Oktober 2019
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.002 KB) | DOI: 10.24912/jpa.v1i4.5751

Abstract

The purpose of this research is to examine the effect offirm size, net working capital, cash conversion cycle, cash flow, and leveragetoward cash holding of manufacturing company listed in Indonesia Stock Exchange on 2015-2017. This research used non-probability sampling method with purposive sampling technique. The number of samples used in this research was64 manufacturing firms. The result show that net working capital and leveragehave a negative impact toward cash holding. Firm size, cash conversion cycle, andcash flow have no impact toward cash holdings. The result also shows thatfirm size, net working capital, cash conversion cycle, cash flow, and leverage simultaneously have impact toward cash holding