PENGARUH UKURAN PERUSAHAAN DAN NET WORKING CAPITAL TERHADAP CASH HOLDING DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING

Risal Rinofa (Universitas Sarjanawiyata Tamansiswa)
Fauzi Finanda Putra (Universitas Sarjanawiyata Tamansiswa)
Pristin Prima Sari (Universitas Sarjanawiyata Tamansiswa)

Jurnal Istiqro'
Vol. 9 No. 2 (2023): Juli 2023

Thisl study aimsl to determinel the effectl of companyl size, net working capital onl cash holding and profitability as intervening inl Consumer Non Cyclicals companies listedl on thel Indonesia Stockl Exchange in the 2017-2021 period. This study used a sample of 62 companies that published complete financial statements from 31 December 2017 to 2021 using a purposive sampling method. The method used is multiple linear analysis and the data is processed using SPSS and path analysis. This study shows that company size and net working capital affect profitability, company size does not affect cash holding, net working capital and profitability affect cash holding, company size does not affect cash holding through intervening profitability, while net working capital affects cash holding through profitability. as an intervention.