Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan
Vita, Ervita Safitri
Unknown Affiliation
Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE EFFECT OF FIRM SIZE IN MODERATING MACRO-MICRO ECONOMIC POLICIES’ IMPACT ON CASH HOLDING Faisal Bimantara; Abid Dzajuli; Vita, Ervita Safitri; Wani Fitriah
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 4 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i4.2666

Abstract

This study aims to determine the influence of Capital Expenditure, Capital Structure: DER, Net Working Capital, Cash Flow, and Inflation on Cash Holding in Financial Sector companies listed on the Indonesia Stock Exchange 2019-2023 and is Firm Size as a moderation variable able to moderate the relationship of each variable to Cash Holding? This study is associative with seven variables: Capital Expenditure, DER, Net Working Capital, Cash Flow, Inflation, Cash Holding, and Firm Size. The sample consists of 38 financial sector companies listed on the IDX in 2019–2023. Data analysis uses Moderated Regression Analysis (MRA). The results show that Capital Expenditure and Net Working Capital have a significant negative effect on Cash Holding, while DER and Cash Flow have a significant positive effect. Inflation does not have a significant effect directly, but it has a significant effect if moderated by Firm Size. Firm Size also moderates significantly the influence of Capital Expenditure, DER, Net Working Capital, and Cash Flow on Cash Holding.
Co-Authors Abid Dzajuli Faisal Bimantara Fitriah, Wani