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All Journal Jurnal Manajemen STIE Muhammadiyah Palopo Community Development Journal: Jurnal Pengabdian Masyarakat Worksheet : Jurnal Akuntansi Jurnal Pengabdian Nasional (JPN) Indonesia
Amalia, Cut Intan
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Worksheet : Jurnal Akuntansi

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Cash Holding Dalam Konteks Product Market Competition dan Firm Size Pada Perusahaan Artificial Intelligence (Ai) di Dunia Rahmaniar, Rahmaniar; Amalia, Cut Intan; Khairita H, Khairita
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7387

Abstract

This study aims to analyze and examine the effects of product market competition and firm size on cash holding among leading AI companies worldwide. Employing a quantitative approach with associative hypothesis testing, the study was conducted on 13 prominent AI firms listed on stock exchanges in their respective countries. The sample was selected through a saturated sampling technique (census) covering the period from 2020 to 2024. Data analysis was performed using Stata 17 software to test the hypotheses. The findings reveal that product market competition does not significantly affect cash holding, whereas firm size has a significant impact on cash holding among leading AI companies globally.
Kinerja Keuangan dan Strategi Cash Holding Pada Perusahaan Artificial Intelligence (Ai) di Dunia: Menelaah Pengaruh Moderasi Dari Ukuran Perusahaan Amalia, Cut Intan; Liza, Laisa; Ivana, Farah
Worksheet : Jurnal Akuntansi Vol 5, No 1 (2025)
Publisher : UNIVERSITAS DHARMAWANGSA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wjs.v5i1.7388

Abstract

This study aims to evaluate the influence of Return on Asset (ROA) and Return on Investment (ROI) on cash holding in global AI companies, considering firm size as a moderating variable. Employing a quantitative approach with associative hypothesis testing, the study was conducted on 13 prominent AI firms listed on stock exchanges in their respective countries. The sample was selected through a saturated sampling technique (census) covering the period from 2020 to 2024. Data analysis was performed using IBM SPSS 27 software to test the hypotheses with Moderation Regression Analysis (MRA). The results indicate that ROA does not have a significant effect on cash holding, either directly or through the moderating role of firm size. Conversely, the influence of ROI on cash holding shows a significant difference when firm size serves as a moderating variable. Although ROI does not have a significant direct effect, the relationship becomes significant through the moderation of firm size.
Co-Authors Agustina Agustina Aini, Zahriatul Akbar, Indra Akmal, Syamsul Azlina Azlina, Azlina Evi Maulida Yanti Fachry Abda El Rahman H, Khairita Hasbi, Khairita Ivana, Farah Khairita H, Khairita Liza, Laisa Meysinta, Desti Putri Nazariah, Nazariah Phonna, Listia Puspita, Desy Raden Mohamad Herdian Bhakti Rahmaniar Rahmaniar, Rahmaniar Sinaga, Desi Sufika, Arwina Yusnidar, Cut