FAKTOR – FAKTOR YANG MEMPENGARUHI CASH HOLDING DI PERUSAHAAN BARANG KONSUMSI

Rendy Gunawan
Elizabeth Sugiarto Dermawan

Jurnal Paradigma Akuntansi
Vol. 8 No. 1 (2026): Januari 2026

The purpose of this research is to obtain empirical evidence regarding the effect of firm size, leverage and profitability on cash holdings. This research uses data from 51 companies in the consumer goods industry sector that are listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique in this research was non-probability sampling = purposive sampling with predetermined criteria which was processed by the Statistical Package for the Social Science (SPSS) program. Based on the research, the results obtained are that firm size has a significant positive effect on cash holding, leverage has a significant negative effect on cash holding and profitability has a significant positive effect on cash holding.