Jurnal Paradigma Akuntansi
Vol. 5 No. 1 (2023): Januari 2023

FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP CASH HOLDING PERUSAHAAN

Calvin Willie (Unknown)
Herlin Tundjung Setijaningsih (Unknown)

Article Info

Publish Date
22 Jan 2023

Abstract

The purpose of this study is to examine the effect of liquidity, firm size, leverage, insitutional ownership and profitability on cash holding. This study uses secondary data which was testedusing eviews program 11.0. Samples that have been selected by purposive sampling method and selected as many as 74 manufacture companies as a sample from 198 companies that go public listed on the IDX for the period 2017 - 2019. The results of the research on profitability have significantly positive, and the other variables (institutional ownership, liquidity, leverage andfirm size) are not significant to the cash holding.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

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 ...