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

Faktor-Faktor Yang Memengaruhi Cash Holding

Adrian Nathan Heryanto, Sofia Prima Dewi (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara Jakarta)



Article Info

Publish Date
13 Jun 2022

Abstract

This study aims to obtain empirical evidence regarding the determinants of cash holding of manufacturing companies listed on the Indonesian Stock Exchange during 2017-2019 period with a sample of 38 companies after going through the method. purposive sampling. Data processing uses multiple regression analysis helped by Eviews 10 and Microsoft Excel 2010. The results show that leverage has a significant negative effect on cash holding, while profitability, firm size, managerial ownership, and capital expenditure have no significant effect on cash holding. The implication of this research is the importance of cash holding for company as a source of funding and as a flexible asset to financing an investment.

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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 ...