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All Journal Jurnal Paradigma Akuntansi
Patrick, Jonathan
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Economics, Econometrics & Finance Social Sciences

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DETERMINAN CASH HOLDING PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER DI INDONESIA Patrick, Jonathan; Sufiyati, Sufiyati
Jurnal Paradigma Akuntansi Vol. 7 No. 2 (2025): April 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i2.33761

Abstract

The purpose of this research was conducted to find empirical evidence about the effect of profitability, leverage, sales growth, capital expenditure, and firm size on cash holdings in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The research model was analyzed using the Random Effect Model (REM). The samples used in this study were 63 primary consumer sector companies that had been selected by purposive sampling method for three years. Data processing was processed by multiple regression analysis of panel data using the Eviews SV 12. The results of this research show that leverage has a significant negative effect on cash holdings, and profitability, sales growth, capital expenditure, and firm size have no significant impact on cash holdings. The implication of this study is that companies can manage the amount of company cash for operational activities.
Co-Authors Sufiyati, Sufiyati