Jurnal Paradigma Akuntansi
Vol 1, No 3 (2019): Juli 2019

Faktor-Faktor Yang Mempengaruhi Cash Holding

Cindy Angkawidjaja, Rosmita Rasyid (Fakultas Ekonomi dan bisnis Universitas Tarumanagara)



Article Info

Publish Date
13 Sep 2019

Abstract

The purpose of this empirical research is to examine about the effect of growth opportunity, leverage, firm size, dan cash flow volatility on cash holding in industrial goods and consumption sector companies listed on the Indonesia Stock Exchange from 2015 to 2017. The research used 35 industrial goods and consumption sector companies that were selected using purposive sampling method for a total of 105 data in three years. Data processing techniques used are Eviews version 10. This research used panel data regression analysis. The results of this research shows that all independent variables have effects on cash holding simultaneously. The partially test showed that firm size and cash flow volatility have positive significant effect to cash holding, growth opportunity and leverage have no significant effect to 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 ...