Dampak Pertumbuhan Penjualan, Leverage, Ukuran Perusahaan, dan Profitabilitas Terhadap Cash Holding

Sufiyati Sufiyati (universitas Tarumanegara)
Liana Susanto (universitas Tarumanegara)
Sofia Prima Dewi (universitas Tarumanegara)
Merry Susanti (universitas Tarumanegara)

Jurnal Bina Akuntansi
Vol 9 No 1 (2022): Jurnal Bina Akuntansi Volume 9 Nomor 1 Januari Tahun 2022

This study aims to determine whether sales growth has a negative impact on cash holding,whether leverage has a positive impact on cash holding, whether company size has a positiveimpact on cash holding, and whether profitability has a positive impact on cash holding. Thepopulation is a manufacturing company that is consistently listed on the Indonesia StockExchange during 2016-2019. Purposive sampling was used as a sampling technique. The datais processed using EVIEWS. This study shows that sales growth has a negative impact oncash holding, leverage does not have a positive impact on cash holding, firm size does nothave a positive impact on cash holding, and profitability does not have a positive impact oncash holding.