FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Nadya Jovanca, Viriany, Henny Wirianata (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)

Jurnal Paradigma Akuntansi
Vol 2, No 3 (2020): Juli 2020

This study was conducted to examine the analysis of factors affecting cash holding in listed manufacturing companies in Indonesian Stock Exchange (IDX) period 2016-2018. The sample used in this study is 74 manufacturing companies. This study used fixed effect model and multiple regression analysis. The results of this study indicate that leverage has an insignificant effect on corporate cash holding, net working capital has a significant negative effect on corporate cash holding, cash flow has a significant positive effect on corporate cash holding, and firm size has an insignificant effect on corporate cash holding