FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR TAHUN 2016 – 2018

Corry Christina, Elizabeth Sugiarto D, M. F. Djeni Indrajati W (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)

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

The purpose of this study is to obtain empirical evidence about factors that affect on Cash Holding at Manufacturing Companies listed in Indonesia Stock Exchange during 2016-2018. The number of samples used amounted to 64 companies by using purposive sampling method. This study used time series data analysis to test relationship between the factors that is used with Cash Holdings. The result of this study is Leverage and Capital Expenditure do not have significant to influence Cash Holding while Net Working Capital and Profitability have significant positive to Cash Holding.