Jurnal Paradigma Akuntansi
Vol 4, No 2 (2022): April 2022

Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Manufaktur Yang Terdaftar Di BEI

Daniel Puji, Herlin Tundjung (Fakultas Ekonomi Universitas Tarumanagara Jakarta)



Article Info

Publish Date
13 Jun 2022

Abstract

The purpose of this research was conducted to comprehend the influence of liquidity, firm size and leverage in regard to cash holding towards manufacturing industry, which registered on Indonesian Stock Exchange (BEI) in 2017-2019 period. The samples being utilized in this research are originated from 77 manufacturing industry. The methodology of this research is done by using secondary data gathered, as being cited from Indonesian Stock Exchange (BEI), that prepared with using fixed effect model, multiple linear regression analysis and Eviews version 11.0 software. The result of the analysis study shown that the influence of liquidity has brought significant positive effect with respect to cash holding, whereas firm size and leverage was influencing negatively to cash holding as parameters were not significantly and heavily affecting in negative way respectively.

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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 ...