FAKTOR – FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN MANUFAKTUR

Dian Sasmita Ayu Damayanti, Tony Sudirgo (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara)

Jurnal Paradigma Akuntansi
Vol 2, No 3 (2020): Juli 2020

The purpose of this study is to identify the effect of firm size, profitability, leverage, and sales growth on cash holding of manufacturing companies listed in Indonesian Stock Exchange in the period of 2016 - 2018. This study uses purposive sampling as the sampling technique and uses 70 manufacturing companies as research sample. The results of this study concludes that profitability has a positive effect on cash holding, while firm size, leverage, and sales growth has no significant effect on cash holding.