Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Bumn Yang Terdaftar Di BEI

Nicholas Edward, Herlin Tundjung (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara)

Jurnal Paradigma Akuntansi
Vol 3, No 3 (2021): Juli 2021

The aim of this study was to find out  empirical evidence of accounting cash flow, leverage, good corporate governance toward cash holding at state-owned enterprises listed in Indonesia Stock Exchange in 2014-2018. This study used 17 national companies that have been selected using purposive sampling method with total 85 data for 5 years. This research data processing using Eviews version 9.0. The result of research shows that: 1) Cash Flow has no significant Cash Holding; 2) leverage a significant effect on Cash Holding; and 3) GCG has no significant effect on Cash Holding.