Jurnal Paradigma Akuntansi
Vol. 5 No. 3 (2023): Juli 2023

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI CASH HOLDING PERUSAHAAN MANUFAKTUR TAHUN 2017-2020

Kevin Aldri (Unknown)
Rosmita Rasyid (Unknown)



Article Info

Publish Date
15 Jul 2023

Abstract

This research aims to obtain empirical evidence on the influence of financial leverage, net working capital, firm size, profitability, growth opportunity, and capital expenditure on corporate cash holding in the manufacturing industry listed on the Indonesia Stock Exchange (IDX) during the period 2017-2020. This study used purposive sampling methods in sampling and obtained as many as 58 samples of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2017-2020. The study used multiple linear regression analysis. This research conducted data processing using Eviews application version 12 and Microsoft Excel 2019. The results of this study showed that financial leverage, net working capital, and capital expenditure negatively affect cash holding, profitability has a positive effect on cash holding, and firm size and growth opportunity have no effect on 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 ...