Jurnal Akuntansi, Perpajakan dan Auditing
Vol. 1 No. 1 (2020): Jurnal Akuntansi, Perpajakan dan Auditing

Pengaruh Kesempatan Bertumbuh, Siklus Konversi Kas, Pengeluaran Modal, dan Kepemilikan Institusional terhadap Cash Holding

Putri, Widiya Annisa (Unknown)
Rida Prihatni (Unknown)
Yunika Murdayanti (Unknown)



Article Info

Publish Date
30 Jun 2020

Abstract

Abstract This research was conducted to find out how the influence of growth opportunities, cash conversion cycle, capital expenditure, and institutional ownership on cash holding. Researchers using secondary data with the object of research are manufacturing industry sector companies listed on the Indonesia Stock Exchange (BEI) in 2016-2018. The sample in this study amounted to 305 which was determined through a purposive sampling technique. This research uses descriptive statistical analysis methods and panel data regression analysis using the Eviews 10 application program. The results of this study indicate that growth opportunities and capital expenditure have a positive effect on cash holding. Meanwhile, the cash conversion cycle and institutional ownership have no effect on cash holding. Abstrak Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh kesempatan bertumbuh, siklus konversi kas, pengeluaran modal, dan kepemilikan institusional terhadap cash holding. Peneliti menggunakan data sekunder dengan objek penelitian adalah perusahaan sektor industri manufaktur yang terdaftar di Bursa Efek Indonesai (BEI) tahun 2016-2018. Sampel dalam penelitian ini berjumlah 305 yang ditentukan melalui teknik purposive sampling. Penelitian ini menggunakan metode analisis statistik deskriptif dan analisis regresi data panel dengan menggunakan program aplikasi Eviews 10. Hasil dari penelitian ini menunjukkan bahwa kesempatan bertumbuh dan pengeluaran modal berpengaruh positif terhadap cash holding. Sedangkan, siklus konversi kas dan kepemilikan institusional tidak berpengaruh terhadap cash holding.

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Journal Info

Abbrev

japa

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) E-ISSN: 2722-9823 is an open-access scientific journal published online through the Open Journal System. This journal is published by by the Faculty of Economics, Universitas Negeri Jakarta, Campus A, Rawamangun Muka, East Jakarta 13220, Telephone ...