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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Keuangan dan Perbankan Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL MANAJEMEN SENTRALISASI Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmu Manajemen Mulawarman (JIMM) Jurnal Ilmu Ekonomi Mulawarman (JIEM) Innovative: Journal Of Social Science Research ABDIMU Jurnal Pengabdian Kepada Masyarakat FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Felisitas Defung
Universitas Mulawarman
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : SENTRALISASI

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Earnings Quality, Leverage, Profitability and Corporate Cash Holdings: The Moderating Role of Institutional Investors in Indonesian Food and Beverage Firms Nugroho, Dicky Rachmad; Defung, Felisitas
SENTRALISASI Vol. 15 No. 2 (2026): May
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v15i2.5457

Abstract

This study aims to examine the effect of earnings quality, leverage, and return on assets on corporate cash holdings, with institutional investors acting as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange during the 2020-2024 period. This research uses a quantitative approach with secondary data obtained from companies’ annual financial reports. The sample consists of 21 companies selected through purposive sampling, resulting in 105 firm-year observations. The data were analyzed using panel data regression with Moderated Regression Analysis (MRA). The results show that earnings quality and leverage have a negative and significant effect on corporate cash holdings, while return on assets has a positive but insignificant effect. Institutional investors moderate the relationship between earnings quality and leverage with corporate cash holdings by weakening their negative effects. However, institutional investors do not moderate the relationship between return on assets and corporate cash holdings. This study provides empirical evidence on the role of institutional investors in influencing corporate cash holding policies.
Co-Authors Abdi Putra Prakoso Afandi, Arif Agustina Agustina Aidilla Evasari Amanda, Rafly ANDIK SUPRIYATNO Anggi Kurnia Sari Anggita Pradnya Paramytha Anis Rachma Utary Anis Rachma Utary Anis Rachma Utary Ario, Muhammad Arlinda, Alya Dadang Lesmana Dea Eka Manisa Dedy Supriyadi Dela Farah Diba Diah Putri Aji Pradipta Diniyah, Nur Rizqi Djoko Setyadi Doddy Adhimursandi Dwi Agustina Echa HIKMAWATI SUNDARI Elisa Nanda Ristia Fathanah, Muhammad Halim Fathunnida Fathunnida Fathunnida, Fathunnida Fatmawati Lestari firliyanti firliyanti Ganda Pratama Hairul Anwar Hairul Anwar Hairul Anwar Hairul Anwar Hairul Anwar, Hairul Hairul Azka anwar Hanifah Hanifah HERRY RAMADHANI Indah Yulia Citra Indra Muska Setiawan Irsan Tricahyadinata Ismiatul amalia Jonathan P.H Sinaga Jovan Lo, Jesen Kadafi, M. Amin Kamat Apriyanto Karim Maulana Kartika Aprilia Ivani Lorensas Julia Olivianty M. Amin Kadafi M. Amin Kadafi Manisa, Dea Eka Maryam Nadir Maryam Nadir Melati Saputri Meqitriz Yanuari H Meuthia Sri Agustin Muhammad Amin Kadafi Muhammad Febryanto Muhammad Fiisalam Kharisa Muhammad Reza Satria Muhammad Reza Satria, Muhammad Reza Muhammad Yusran Masyhuri Musdalifah Azis Musdalifah Aziz Nadira, Nadira Novi Rahma Yani Nugroho, Dicky Rachmad Nur Fadhilah Prakoso, Abdi Putra Pratama, Ganda Puput Pratitis Putri, Cici Dwi Ananda Rafly Amanda Rasidah Rasidah, Rasidah Rega Waydi Andini Regina Gemelly Resti Windaridatul Asri Rizki Yuliana Rizky Yudaruddin Rosiana Rosiana Rusdiah Iskandar Sesinoprita Idin Siti Amalia Siti Hasmah Siti Hernita Oktavia Siti Rahmi Luxfiah Siti Raudhatul Jannah Sri Mintarti Suci Setiani Sukma Wati Susi Jantini Susri Eka Marselina Syarifah Lubna Kautsar A Tanlianto, Alphero Theresia Militina Tri Mulyana Ufiya Azka Prasiwi Ufiya Azka Prasiwi Ulfa Santika Sari Willy Chandra Wirasmi Wardhani Yeny Puji Astuti Yosephine Rose Christianti Yudha Atmoko Yulia Tri Cahyani Zainal Ilmi Zaki Fakhroni