Jurnal Paradigma Akuntansi
Vol 1, No 2 (2019): April 2019

Pengaruh Arus Kas Dan Belanja Modal Terhadap Cash Holding Pada Perusahaan Manufaktur

Isabella Hadiwijaya, Estralita Trisnawati (Fakultas Ekonomi dan Bisnis Universitas Tarumanagara)



Article Info

Publish Date
30 Jul 2019

Abstract

The purpose of this research is to examine the effect of cash flow and capital expenditure to the cash holding. The sample of this research in manufacturing companies that listed in Indonesia Stock Exchange (IDX) during the year 2012-2017. The hypothesis was examined using SPSS 23 for descriptive statistics test and SmartPLS 23 for inner and outer model test. The result of the analysis showed that cash flow and, capital expenditure have significant impact to the cash holding.

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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 ...