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

FAKTOR – FAKTOR YANG MEMPENGARUHI CASH HOLDING PADA PERUSAHAAN INFRASTRUKTUR

Jason Alejandro (Unknown)
Vidyarto Nugroho (Unknown)



Article Info

Publish Date
03 Jun 2026

Abstract

This research was used to determine the effect of company size, net working capital, profitability, and debt on cash ownership in infrastructure companies that have been listed on the Indonesia Stock Exchange from 2018 to 2020. The sample was selected using a purposive sampling method and valid data for used in the study, namely 20 companies. In this study using data processing techniques from multiple regression analysis using the SPSS version 25 program and Microsoft Excel 2021. The results of this study prove that net working capital has a significant effect on cash holdings, and the rest has no significant effect on cash holdings. The result of this study is that net working capital has a positive and significant effect on cash holdings. Firm size and debt have no significant negative effect on cash holdings, and profitability has no significant positive effect on cash holdings.

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Journal Info

Abbrev

jpa

Publisher

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 ...