Jurnal Paradigma Akuntansi
Vol. 4 No. 3 (2022): Juli 2022

Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Manufaktur BEI Tahun 2017-2019

Steven Sean (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tarumanagara Jakarta)
Vidyarto Nugroho (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Tarumanagara Jakarta)



Article Info

Publish Date
31 Jul 2022

Abstract

The purpose of this study is to test empirically the effect of company size, profitability, leverage, and liquidity on cash holding in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. This study uses data from 77 manufacturing companies that have been selected using the purposive sampling method. with a total of 231 data for three years. The data used are secondary data in the form of financial reports. This research data processing using the program Eviews version 11 (Econometric Views) for Windows. The results showed that the company size, probability, and leverage were not significant effect on cash holding, liquidity has a significant negative effect on cash holding. The implication of this research is the manager's decision to be the top in the company's decision making how to regulate the cash inflow and outflow policy. Manager's experience is important because with a lot of experience, managers can consider every decision that is right for 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 ...