Monica, Alexandra
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PENGARUH FIRM SIZE, LEVERAGE, DAN INVESTMENT OPPORTUNITY TERHADAP CASH HOLDING Monica, Alexandra; Suhendah, Rousilita
Jurnal Paradigma Akuntansi Vol. 2 No. 1 (2020): Januari 2020
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v2i1.7145

Abstract

This research aims to determine the effect of firm size, leverage and investment opportunity on cash holding at manufacturing companies listed on the Indonesian Stock Exchange in 2015-2017. The research uses a sample of 30 companies each year (90 observations). The method of analysis used is multiple regression analysis with SPSS version 23. The results of the research with 5 % significant level shows that firm size has positive effect on cash holding. Leverage has negative effect on cash holding. Investment opportunity doesn’t effect cash holding.