Pengaruh Leverage, Sales Growth Dan Board Size Terhadap Cash Holding

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

The purpose of this research is to analyze the effect of leverage, sales growth and board size on cash holding in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2017 - 2019. Sample used in this research was determined by purposive sampling method. Sample used in this research was 106 companies from a total of 182 companies registered as manufacturing. The research data was processed using Econometric Views program for Windows version 11 (EViews version 11) and Microsoft Excel 2016. Results obtained from this research indicate that leverage has a positive and significant effect on cash holding, sales growth has a negative and significant effect on cash holding and board size has no significant effect on cash holding.