Jurnal Akuntansi dan Ekonomika
Vol 11 No 1 (2021): Jurnal Akuntansi dan Ekonomika

Faktor–Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Sektor Industri Barang Konsumsi

Mentari Dwi Aristi (Universitas Muhammadiyah Riau)
Melsa Khalida (Universitas Muhammadiyah Riau)
Zul Azmi (Universitas Muhammadiyah Riau)



Article Info

Publish Date
20 Jun 2021

Abstract

This study aimed to examine and discover the effect of leverage, capital expenditure, sales growth, and cash flow to cash holding. The population of this study is consumer goods industry company that listed in Indonesia Stock Exchange from 2015 to 2017. The sample selection setting by purposive sampling method and the spesific criteria are as many as 10 companies. The analysis used multiple linear regression. The result show that capital expenditure and sales growth has no effect on cash holding, while leverage and cash flow has negative effect on cash holding. The F test, indicating that the variables of leverage, capital expenditure, sales growth, and cash flow simultaneous has effect on cash holding.

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