Jurnal Paradigma Akuntansi
Vol. 6 No. 4 (2024): Oktober 2024

FAKTOR-FAKTOR YANG MEMENGARUHI CASH HOLDING

Sugihwan, Bryan Adithya (Unknown)
Susanto, Liana (Unknown)

Article Info

Publish Date
14 Oct 2024

Abstract

This study aims to obtain empirical evidence about the effect of leverage, firm size, profitability, and capital expenditure on cash holding in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The number of samples in this study was selected by purposive sampling method and the valid data were 78 companies. The research data were analyzed using multiple linear regression analysis techniques which were processed with Eviews12 SV software. The results of this study indicate that profitability and capital expenditure have a significant positive effect on cash holding. Firm size does not have a significant effect on cash holding. Leverage has a significant negative effect on cash holding.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Paradigma Akuntansi merupakan jurnal yang mempublikasi artikel-artikel yang dibuat oleh Mahasiswa/i Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Jurnal ini mempublikasikan artikel-artikel di lingkup bidang akuntansi dasar, perpajakan, auditing, akuntansi keuangan ...