Pengaruh Arus Kas, Leverage, Dan Ukuran Perusahaan Terhadap Cash Holding

Stefanus Hermawan Wijaya, Nurainun Bangun (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara)

Jurnal Paradigma Akuntansi
Vol 1, No 2 (2019): April 2019

This study aims to examine determinants of cash flow, leverage, and firm size on cash holdings in manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2015 – 2017. The sample used in this research is 67 samples. This research used random effect model. The results of this study indicate that cash flow has a significant positive effect on cash holding. Leverage has a significant negative effect on cash holding. Firm size have no significant effect on cash holding.