Jurnal Paradigma Akuntansi
Vol 3, No 2 (2021): April 2021

Faktor-Faktor Yang Berpengaruh Terhadap Cash Holdings

Sheila Marcel, Liana Susanto (Program Studi Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Jakarta sheilamrcl@gmail.com)

Article Info

Publish Date
23 Apr 2021

Abstract

The purpose of this study is to examine the effect of firm size, leverage, net working capital and capital Expenditure on cash holdings. This study uses secondary data which was tested using eviews program 11.0. Samples that have been selected by purposive sampling method and selected as many as 73 manufacture companies as a sample from 185 companies that go public listed on the IDX for the period 2016 - 2018. The results of the research indicate that only  firm size has a negative effect, while  the other variables (leverage, net working capital and capital expenditure) have no significant effect  on cash holdings.

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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 ...