PENGARUH LEVERAGE, FIRM SIZE, LIKUIDITAS DAN PROFITABILITAS TERHADAP CASH HOLDING

Zefanya Elnathan L, Liana Susanto (Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara Jakarta)

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

The purpose of this research is to obtain empirical evidence regarding the effect of leverage, company size, liquidity and profitability on cash holding manufacturing companies listed on the Indonesia Stock Exchange in the period 2015-2017. This research uses 68 selected manufacturing companies using a purposive sampling method from a total of 148 companies for 3 years. Data is processed using multiple regression analysis using SPSS version 24. The results of this study indicate that company size, liquidity and profitability have a significant effect on cash while leverage has a insignificant effect on holding cash.