Jurnal AKMAMI (Akuntansi Manajemen Ekonomi)
Vol. 2 No. 2 (2021): April

Pengaruh Leverage, Ukuran Perusahaan, dan Nilai Perusahaan Terhadap Cash Holding

Nurwani Nurwani (UIN Sumatera Utara Medan)



Article Info

Publish Date
09 Apr 2021

Abstract

Cash is a liquid part of current assets to be used in improving company performance, especially earning profits and paying corporate liabilities. The purpose of this research was to examine the influence leverage, firm size, and firm value on cash holding partially and simultaneously. The population of this research was plastics and packaging subsector manufacture companies listed in the Indonesia Stock Exchange in the period of 2014- 2019. The sample of research amount to 5 companies selected by using purposive sampling technique. The data were processed by using multiple linear regression analysis. The result of the research showed that leverage and firm value had influence significant on cash holding partially, while firm size had no influence significant on cash holding partially. Finally, leverage, firm size, and firm value had influence significant on cash holding simultaneously. Keywords : Leverage, Firm Size, Firm Value, Cash Holding

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Journal Info

Abbrev

akmami

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) diterbitkan oleh Centre for Research and Development Indonesia (CERED Indonesia) bulan Juni dan bulan Desember dalam setahun. Jurnal AKMAMI adalah untuk menyebarluaskan informasi hasil karya tulis ilmiah kepada akademisi dan praktisi yang menaruh minat ...