Faktor Yang Mempengaruhi Cash Holding Perusahaan Di BEI Tahun 2017-2019

Marcelina Markus, Nurainun Bangun (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta)

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

This study was designed to analyze the effect of cash flow, net working capital, and company size on cash holding in manufacturing companies in the consumer goods industry and various industrial sectors listed on the Indonesia Stock Exchange (BEI) 2017-2019. The sample in this study has been selected by purposive sampling method, obtaining a sample of 123 sample data from 41 companies for 3 years. The research data is processed using Eviews version 10. The result of this research states that cash flow has a positive and significant effect on cash holding. Net working capital has a negative and insignificant effect on cash holding, while firm size has a negative and significant effect on cash holding.