Erviana Setia Putri, Tony Sudirgo
Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta

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FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR Erviana Setia Putri, Tony Sudirgo
Jurnal Paradigma Akuntansi Vol 2, No 4 (2020): Oktober 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (153.387 KB) | DOI: 10.24912/jpa.v2i4.9322

Abstract

The purpose of this research is to obtain empirical evidence about the effect of net working capital, leverage, cash conversion cycle, tangible asset and profitability toward cash holding in manufacturing companies listed in the Indonesian Stock Exchange in the period 2016-2018. The sample was determined by purposive sampling method. The research conducted by taking 70 manufacturing companies. The result of this research shows that net working capital, leverage, cash conversion cycle, and tangible asset have negative effect on cash holding, while profitability have positive effect on cash holding.