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

Pengaruh Firm Size, Profitability, Net Working Capital, Dan Leverage Terhadap Cash Holding

Silvy, Rosmita Rasyid (Fakultas Ekonomi Universitas Tarumanagara Jakarta)



Article Info

Publish Date
10 Nov 2021

Abstract

The purpose of this study is to examine the effect of firm size, profitability, net working capital, and leverage on cash holding in property, real estate, and building construction industries listed in Indonesian Stock Exchange during 2017-2019. This study using 56 companies that have been selected through a purposive sampling method. Secondary data was used in the form of data from the financial statements and annual reports. Data processing techniques using multiple regression analysis what helped by Eviews program version 11 and Microsoft Excel 2016. The results show that firm size and profitability has no effect on cash holding, while net working capital and leverage have a positive effect on cash holding. The implication of this research is the need of policy in determining corporate cash holdings appropriately to avoid liquidity problems.

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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 ...