International Journal of Management, Economic and Accounting
Vol. 4 No. 2 (2026): April 2026

The Influence of Cash, Cash Equivalents, Marketable Securities, and Financing on Liquid Assets at Bank Lampung

Kamelia (Universitas Malahayati)
Erna Listyaningsih (Universitas Malahayati)
Muhammad Irfan Pratama (Universitas Malahayati)



Article Info

Publish Date
09 Apr 2026

Abstract

This study aims to analyze the effect of cash, cash equivalents, marketable securities, and financing on liquidity assets at Bank Lampung. Liquidity is a crucial aspect in maintaining bank operational stability and the ability to meet short-term obligations. The data used in this study are monthly time series data obtained from Bank Lampung’s financial statements during the period 2020–2024. The analytical method employed is multiple linear regression using EViews software. Prior to hypothesis testing, the data were examined through stationarity tests and classical assumption tests, including normality, multicollinearity, heteroskedasticity, and autocorrelation tests. The results indicate that partially, cash, cash equivalents, marketable securities, and financing have an effect on liquidity assets. Simultaneously, all independent variables have a significant effect on the liquidity assets of Bank Lampung. These findings highlight the importance of proper asset composition management in maintaining bank liquidity. This study is expected to provide useful insights for Bank Lampung’s management in formulating effective liquidity asset management policies.

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Journal Info

Abbrev

IJMEA

Publisher

Subject

Economics, Econometrics & Finance

Description

The International Journal of Management, Economic and Accounting is an academic journal published bimonthly. This journal features the latest research in the fields of management, economics, and accounting, covering topics such as strategic management, micro and macroeconomics, corporate finance, ...