Jurnal Paradigma Akuntansi
Vol 4, No 1 (2022): January 2022

Analisis Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Consumer Goods Di Indonesia

Kessya Claudia, Merry Susanti (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara Jakarta)



Article Info

Publish Date
20 Jan 2022

Abstract

The objective of this research was to obtain empirical evidence about the effect of leverage, net working capital, profitability, firm size and board size on cash holding. The subject of this research was consumer goods companies listed in the Indonesia Stock Exchange (IDX) for the period of 2017-2019 with a sample of 31 consumer goods companies. The sample selection technique used was purposive sampling. Data were analyzed using Eviews 10 software. The result of this research showed that net working capital had negative impact toward cash holding, while leverage, profitability, firm size and board size had no impact to cash holding. The implication of this research is that companies and investors need to observe to the company's net working capital because it will affect the company's cash holding.

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Journal Info

Abbrev

jpa

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...