RJABM (Research Journal of Accounting and Business Management)
Vol 8, No 1 (2024)

Analisis Determinan Faktor Cash Holding pada Subsektor Property and Real Estate yang Terdaftar di Bursa Efek Indonesia

Suryani, Jely (Unknown)
Jonathan, LCA Robin (Unknown)
Irwan, Sayid (Unknown)



Article Info

Publish Date
30 Jun 2024

Abstract

This study aims to determine and analyze the effect of Growth Opportunity, Leverage (DAR), Net Working Capital, Operating Cash Flow on Cash Holding in the Property and Real Estate Subsector listed on the Indonesia Stock Exchange in 2021.The sampling in this study used purposive sampling techniques, with the final sample obtained was 50 companies. The type of data used is secondary data obtained from financial statements published through IDX. The analysis technique used is multiple linear regression analysis with the use of SPSS program version 25.The results of the analysis explain that (1) Growth opportunity has a negative insignificant effect on Cash holding (2) Leverage (DAR) has a positive insignificant effect on Cash holding (3) Net Working Capital has a positive insignificant effect on Cash holding (4) Operating cash flow has a significant positive effect on Cash holding (5) Growth opportunity, Leverage (DAR), Net Working Capital, Operating cash flow silmutant has a significant positive effect.

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Journal Info

Abbrev

RJABM

Publisher

Subject

Economics, Econometrics & Finance

Description

RJABM, particularly focuses on the main problems in the development of the sciences of accounting and business management. It covers the intellectual capital studies, financial studies, balanced score, human resource management, marketing management, economic, operational management, auditing, and ...