Jurnal Paradigma Akuntansi
Vol 2, No 4 (2020): Oktober 2020

FAKTOR-FAKTOR YANG MEMPENGARUHI CASH HOLDING

Brigita Natalia, Rini Tri Hastuti (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)



Article Info

Publish Date
26 Sep 2020

Abstract

This research aims to prove empirically the influence of firm size, cash holding, networking capital, and leverage towards cash holding in the manufacturing company listed in Indonesian Exchange Stock (IDX) in 2016-2018. This research uses 67 samples of manufacturing companies selected using purposive sampling method with a three-year period. Data used in this research is a secondary data. The data processing in this study uses the program EViews ver. 10.0. The test results of F-Anova shows that the firm size, cash flow, net working capital, and leverage have significant effect towards cash holding together. T test result shows that firm size, cash flow, and leverage do not have a significant effect on cash holding while the networking capital have negative significant effect towards cash holding.

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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 ...