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

Faktor Yang Mempengaruhi Cash Holding Perusahaan Manufaktur Di Indonesia Tahun 2017-2019




Article Info

Publish Date
30 Apr 2022

Abstract

The purpose of this research is to examine the effect of firm size, leverage, profitability, net working capital, and growth opportunities towards cash holding of manufacturing companies listed in the Indonesia Stock Exchange from 2017-2019. The dependent variable used in this research is cash holding. The independent variables used in this research are firm size, leverage, profitability, net working capital, and growth opportunities. The research used 72 manufacturing companies as sample that were selected using purposive sampling method. Data processing techniques using multiple regression analysis with Eviews 11. The result of this research shows that firm size, leverage, and profitability has non-significant effect on cash holding and net working capital and growth opportunities has a significant negative effect on cash holding. The implication of this study is companies still need to pay attention to the amount of cash they have for the continuity of their company.

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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 ...