Kepemilikan Institusional, Likuiditas, Capital Expenditure, Profitabilitas dan Corporate Cash Holding di Masa Pandemi Covid-19

Misyka Qalbiya Nugrha Ikhsani (Fakultas Ekonomi Universitas Negeri Jakarta, Indonesia)
Etty Gurendrawati (Fakultas Ekonomi Universitas Negeri Jakarta, Indonesia)
Hafifah Nasution (Fakultas Ekonomi Universitas Negeri Jakarta, Indonesia)

E-JURNAL AKUNTANSI
Vol 32 No 10 (2022)

This study aims to determine how the influence of institutional ownership, liquidity, Capital Expenditure, and profitability on corporate cash holding (CCH) during the Covid-19 Pandemic. The research population is trading, service and investment sector companies listed on the Indonesia Stock Exchange (IDX) in 2020. The sample is 115 using purposive sampling technique. This study uses multiple linear regression analysis, with the type of secondary data processed through the IBM SPSS version 25 application. The results showed that institutional ownership and Capital Expenditure had no effect on CCH. Meanwhile, liquidity and profitability have a positive effect on CCH. Keywords: Corporate Cash Holding; Institutional Ownership; Liquidity; Capital Expenditure; Profitability