International Journal of Trends in Accounting Research
Vol. 3 No. 2 (2022): International Journal of Trends in Accounting Research (IJTAR)

Factors that Influence Cash Holding on Property and Real Estate Companies

Khairunnizam, Khairunnizam (Unknown)



Article Info

Publish Date
18 Jan 2024

Abstract

The purpose of this study is to examine the effect of leverage, firm size, net working capital, growth opportunities, dividend payout towards cash holdings. This type of research is quantitative. The population in this study were property and real estate companies that were listed in Indonesia stock exchange 2018-2020 period amounted to 62 companies. While the sample of this research is 12 companies with 36 observation data. The sampling method in this research is purposive sampling. The data used were secondary data. The data collection of this research is documentary. Test data analysis using multiple linear regression method which is processed using SPSS version 23 program. The result of this study is that leverage, firm size, net working capital, dividend payout affect cash holdings, while growth opportunities do not affect cash holdings..

Copyrights © 2022






Journal Info

Abbrev

ijtar

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

International Journal of Trends in Accounting Research (IJTAR) with registered number ISSN 2774-5643 (Online) is an accounting scientific journal published by Asosiasi Dosen Akuntansi Indonesia (ADAI). International Journal of Trends in Accounting Research is a refereed Journal dedicated to publish ...