Jurnal Paradigma Akuntansi
Vol 2, No 2 (2020): April 2020

PENGARUH SALES GROWTH, BOARD SIZE, DIVIDEND PAYMENT, DAN CASH FROM OPERATION TERHADAP CASH HOLDING

Panji Satria Panalar, Agustin Ekadjaja (Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta)

Article Info

Publish Date
09 Apr 2020

Abstract

This research was conducted in order to determine whether the sales growth, board size, dividend payment, and cash from operation affect the cash holding on manufacturing companies listed in Indonesia Stock Exchange, especially in 2015-2017. The number of samples that be used were 93 data is determined using purposive sampling, the sample of data was obtained is financial statements from  www.idx.co.id. The data in this study were processed using SPSS 21 by analyzing descriptive statistical tests, classic assumption tests and hypothesis testing. Cash from operation have an influence on cash holding, while the sales growth, board size, and dividend payment have no influence on cash holding.

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Journal Info
Jurnal Paradigma Akuntansi
Website

Abbrev

jpa

Publisher

Universitas Tarumanagara

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 ...