Jurnal Akuntansi
Vol. 20 No.1, JANUARI - JUNI 2020

EFFECT OF PROFITABILITY, FIRM SIZE, AND LEVERAGE ON CASH HOLDING IN MANUFACTURING COMPANIES

Garletta Delia Hankho (Unknown)
Elizabeth S Dermawan (Unknown)
MF. Djeni Indrajati (Unknown)



Article Info

Publish Date
07 Dec 2020

Abstract

The purpose of this empirical research is to examine about the effect of profitability, firm size, and leverage on cash holding in manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2017. The research used 67 manufacturing companies that were selected using purposive sampling method for a total of 201 data in three years. Data processing technique using multiple regression analysis with SPSS version 24.0 . The results of this research shows that all independent variables have influence on cash holding simultaneously. The partially test showed that profitability have positive and significant influence on cash holding, firm size does not significantly influence cash holding, and leverage have negative and significant influence on cash holding. Keywords:cash holding, profitability, firm size, leverage

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Journal Info

Abbrev

akun

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Jurnal Akuntansi merupakan jurnal yang dikelola oleh Program Studi Akuntansi Ukrida yang diterbitkan sejak 1 Mei 2001 dengan nama Jurnal Akuntansi Krida Wacana dengan terbit tiga kali setahun pada Januari, Mei dan September. Pada 1 Januari 2004, nama Jurnal Akuntansi Krida Wacana diganti menjadi ...