e_Jurnal Ilmiah Riset Akuntansi
Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022

PENGARUH GROWTH OPPORTUNITY, LEVERAGE, FIRM SIZE, NET WORKING CAPITAL AND INVESTMENT OPPORTUNITY SET TERHADAP CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI

Atik Rohmah Maghfiroh (Universitas Islam Malang)
Nur Diana (Universitas Islam Malang)
Junaidi Junaidi (Universitas Islam Malang)



Article Info

Publish Date
08 Jun 2022

Abstract

The purpose of this study is to look at the effect of growth potential, leverage, firm size, net working capital, and investment opportunity set on cash holding in manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2020. The purposive sampling method was utilized to gather 61 samples of businesses. Multiple linear regression analysis is applied to analyze the data in this study. SPSS 20.0 for Windows is used in this data analysis technique. The findings show that: 1) growth opportunity, firm size, net working capital, and investment opportunity set all have a simultaneous effect on cash holding, 2) growth opportunity, leverage, and networking capital both have a partial effect on cash holding and 3) firm size and investment opportunity set all have no partial effect on cash holding.Keywords: Cash Holding, Growth Opportunity, Leverage, Firm Size, Net Working Capital, Investment Opportunity Set

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...