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All Journal Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Bisnis Jurnal Abdi Masyarakat (JAM) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences MOVE: Journal of Community Service and Engagement Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Journal of Accounting and Finance Management (JAFM) JIPkM Jurnal Pena-Mas Akuntansi
Erna Setiany
Universitas Mercu Buana
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Journal : Jurnal Dinamika Akuntansi

 1 
The Effect of Corporate Governance on Cash Holdings Darma, Nasya Saniyah; Lukviarman, Niki; Setiany, Erna
Jurnal Dinamika Akuntansi Vol 13, No 2 (2021): September 2021
Publisher : Department of Accounting, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v13i2.32896

Abstract

Purpose: This study aims to tests the effect of corporate governance on cash holdings empirically. This study proxies corporate governance into four proxies: family ownership, institutional ownership, size of the board of commissioners, and proportion of independent commissioners. In addition, this research uses five control variables, namely, bank relationship, company size, leverage, return on assets, and cash flows.Method: The samples were chosen based on the purposive sampling technique from consumer goods companies listed in the Indonesian Stock Exchange during 2015-2019, with 77 firm years. In order to test hypotheses, this study performed multiple regression analysis.Finding: The results showed that board independence negatively affect cash holdings, while family ownership, institutional ownership, and board size have not.Novelty: This study extends the limited previous research on the relationship between corporate governance and cash holdings, especially in the consumer goods industry sector listed on the Indonesia Stock Exchange for the period 2015-2019.
Co-Authors Anees Janee Ali Angela Dirman Annisa Hakim Annisa Hakim Z Annisa Hakim Zamzami Ari Wibowo Darma, Nasya Saniyah Deden Tarmidi, Deden Dwi Santoso DWI SANTOSO Febrianingsih Putri Fita Dwi lestari Hesti Fitriani Irma Novia Iwan Setiadi Khozaeni Bin Rahmad Nahda Meiriza Narita Pravitasari Niki Lukviarman, Niki Ramsey Ramli Sri Wahyu Agustiningsih Syamsudin Syamsudin Syamsudin Syamsudin Vicky Firmando