<![CDATA[The purpose of this study is to determine the effect of Debt to Equity Ratio, Sales Growth, Cash Conversion Cycle, and Current Ratio on Cash Holding. This study uses a quantitative approach to analyze the relationship between these financial variables and the company’s cash holding decisions. The data used are secondary data in the form of financial reports obtained from the official website of the Indonesia Stock Exchange. The data consist of financial reports from plantation and food crop companies for the period 2022–2025. The research method used is multiple linear regression analysis with the assistance of SPSS version 26 software. The population in this study amounted to 33 companies in the plantation and food crop sector. The sample selection technique used purposive sampling, resulting in a total sample of 72 observations. The results indicate that the Current Ratio variable affects Cash Holding, while the Debt to Equity Ratio, Sales Growth, and Cash Conversion Cycle variables do not affect Cash Holding. These findings provide insight into the factors influencing cash management decisions in plantation and food crop companies.]]>
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