PENGARUH FIRM SIZE, LEVERAGE, DAN INVESTMENT OPPORTUNITY TERHADAP CASH HOLDING

Alexandra Monica, Rousilita Suhendah (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)

Jurnal Paradigma Akuntansi
Vol 2, No 1 (2020): Januari 2020

This research aims to determine the effect of firm size, leverage and investment opportunity on cash holding at manufacturing companies listed on the Indonesian Stock Exchange in 2015-2017. The research uses a sample of 30 companies each year (90 observations). The method of analysis used is multiple regression analysis with SPSS version 23. The results of the research with 5 % significant level shows that firm size has positive effect on cash holding. Leverage has negative effect on cash holding. Investment opportunity doesn’t effect cash holding.