{"title":"FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI CASH HOLDING PERIODE 2017-2019","authors":"Shannon Hidajat, Linda Santioso","doi":"10.24912/jpa.v4i4.21400","DOIUrl":null,"url":null,"abstract":"The purpose of this research is to examine the effects of cash flow, leverage, firm size, cash flow volatility and net working capital that can influence corporate cash holding of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This research used purposive sampling method and included 82 samples of manufacturing companies. Statistical Product and Service Solution Version 21 (SPSS Program) was used in this research to process data. The results in this study show that cash flow and cash flow volatility has a positive significant effect towards cash holding and leverage has negative significant towards cash holding, while firm size and net working capital was found to have no effect towards cash holding.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"360 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Paradigma Akuntansi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.24912/jpa.v4i4.21400","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
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Abstract
The purpose of this research is to examine the effects of cash flow, leverage, firm size, cash flow volatility and net working capital that can influence corporate cash holding of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. This research used purposive sampling method and included 82 samples of manufacturing companies. Statistical Product and Service Solution Version 21 (SPSS Program) was used in this research to process data. The results in this study show that cash flow and cash flow volatility has a positive significant effect towards cash holding and leverage has negative significant towards cash holding, while firm size and net working capital was found to have no effect towards cash holding.
本研究的目的是研究现金流、杠杆、公司规模、现金流波动率和净营运资本对2017-2019年在印度尼西亚证券交易所上市的制造业公司现金持有量的影响。本研究采用目的抽样方法，共纳入82家制造业企业样本。本研究使用SPSS软件(Statistical Product and Service Solution Version 21)对数据进行处理。本研究结果表明，现金流量和现金流量波动率对现金持有量有显著的正影响，杠杆率对现金持有量有显著的负影响，而企业规模和净营运资本对现金持有量没有影响。
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