Faktor-Faktor Yang Berpengaruh Terhadap Cash Holding

Velia Tirta, Liana Susanto (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta)

Jurnal Paradigma Akuntansi
Vol 3, No 1 (2021): Januari 2021

The purpose of this study is to examine and obtain empirical evidence of the effect of leverage, growth opportunity and profitability on cash holding. This study uses secondary data and is then processed using the eviews application program version 11.0. The sample used amounted to 41 manufacturing companies selected by purposive sampling method that met the criteria of 185 publicly traded companies listed on the Indonesia Stock Exchange for the period of 2016 - 2018. The results of research on growth opportunity had a significant positive effect, while other variables (leverage, and profitability) had no effect. significant effect on cash holding.