JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Vol 5, No 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)

Pengaruh Cash Flow dan Leverage terhadap Cash Holding

Ratih Setyo Rini (Unknown)



Article Info

Publish Date
23 Apr 2022

Abstract

This study aims to determine the Influence of Cash Flow and Leverage on Cash Holding, an Empirical Study on Manufacturing Companies in the Food and Beverage Sub-sector listed on the Indonesia Stock Exchange in 2015-2020. This type of research is quantitative where to get a sample of 66 data using the purposive sampling method. This study uses secondary data from the annual report on the idx.go.id web which is then processed by panel data regression analysis using EViews 10. The results of this study are simultaneously that cash flow and leverage have a significant effect on cash holding. Partially, cash flow has no effect on cash holding. However, partially leverage has a negative effect on cash holding

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Journal Info

Abbrev

JABI

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Sustainable Accounting Indonesia (JABI) is a publication media of scientific research in accounting field published by Accounting S1 Department, Faculty of Economics, Universitas Pamulang regularly every four monthly. Focus: provides research benefits to the development of accounting ...