Cash Holding Dalam Konteks Product Market Competition dan Firm Size Pada Perusahaan Artificial Intelligence (Ai) di Dunia

Rahmaniar, Rahmaniar
Amalia, Cut Intan
Khairita H, Khairita

Worksheet : Jurnal Akuntansi
Vol 5, No 1 (2025)

This study aims to analyze and examine the effects of product market competition and firm size on cash holding among leading AI companies worldwide. Employing a quantitative approach with associative hypothesis testing, the study was conducted on 13 prominent AI firms listed on stock exchanges in their respective countries. The sample was selected through a saturated sampling technique (census) covering the period from 2020 to 2024. Data analysis was performed using Stata 17 software to test the hypotheses. The findings reveal that product market competition does not significantly affect cash holding, whereas firm size has a significant impact on cash holding among leading AI companies globally.