Jurnal Paradigma Akuntansi
Vol. 7 No. 1 (2025): Januari 2025

PENGARUH LEVERAGE, FIRM SIZE DAN NET WORKING CAPITAL TERHADAP CASH HOLDING

Romel, William (Unknown)
Ekadjaja, Agustin (Unknown)

Article Info

Publish Date
11 Mar 2025

Abstract

The discussion in this research was carried out in order to know if leverage, firm size, and net working capital has an effect to cash holding in consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX) for the 2019 – 2021 period. The research used 62 samples and 186 data which were selected using purposive sampling. Research data were processed using Eviews 12. Based on the result of data processing, firm size has. Meanwhile, leverage and net working capital have a 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 ...