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Meily Juliani
Universitas Internasional Batam, Kota Batam
Economics, Econometrics & Finance

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Cash Holding pada Perusahaan Non-Keuangan di Indonesia Meily Juliani; Angelline Tu
E-Jurnal Akuntansi Vol 32 No 11 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i11.p20

Abstract

The aim of this study is to empirically prove the effect of accrual quality, earnings quality, company size, market to book ratio operating cash flow, debt financing, capital expenditure, net working capital on cash holdings. The research population is non-financial companies listed on the Indonesia Stock Exchange for the 2017-2021 period. Hypothesis testing was carried out using panel regression analysis. The sampling method used in this study was purposive sampling with a total sample of 415 non-financial companies. The results of the study of firm size have a negative effect on cash holdings. market to book ratio, debt financing, net working capital, and operating cash flow have a positive relationship to cash holdings, while accrual quality, earnings quality, and capital expenditure have insignificant results. Keywords: Cash Holding; Firm Size; Earning Quality
Co-Authors Angelline Tu