FAKTOR-FAKTOR YANG MEMPENGARUHI KEBIJAKAN CASH HOLDING PADA PERUSAHAAN MANUFAKTUR

Lydia Meliana, Y. Yuniarwati
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Abstract

The purpose of this research is to acknowledge the influence of firm size, liquidity, and the cash flow volatility of the firm itself against the manufacturing firm's cash holding that is listed in the Indonesia Stock Exchange (IDX) from the period of 2017-2019. There are a total of 87 manufacturing firm samples that are being collected for this purpose. Furthermore, a specific program called Econometric Views (Eviews version.11) is utilized to process the dataset. This research chooses to use fixed effect model (FEM) and multiple linear regression analysis. The result shows that firm size has a significant positive effect on corporate cash holding. Liquidity has a significant negative effect on corporate cash holding. Cash flow volatility has an insignificant effect on corporate cash holding.
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影响持续性现金持有政策的因素
本研究的目的是承认企业规模、流动性和企业本身的现金流量波动对2017-2019年在印度尼西亚证券交易所(IDX)上市的制造企业现金持有量的影响。为此目的,共收集了87家制造企业的样本。此外,一个名为econometrecviews (Eviews version.11)的特定程序被用来处理数据集。本研究选择了固定效应模型(FEM)和多元线性回归分析。结果表明,企业规模对企业现金持有量有显著的正向影响。流动性对企业现金持有量有显著的负向影响。现金流波动率对企业现金持有量的影响不显著。
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PENGARUH COVID-19 TERHADAP RETURN SAHAM PADA PERUSAHAAN CONSUMER GOODS PENGARUH PROFITABILITAS, FIRM SIZE, FIRM AGE DAN LEVERAGE TERHADAP MANAJEMEN LABA FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE DENGAN MANAGERIAL OWNERSHIP SEBAGAI VARIABEL MODERASI PENGARUH LIKUIDITAS, PROFITABILITAS, UKURAN PERUSAHAAN, DAN STRUKTUR AKTIVA TERHADAP STRUKTUR MODAL ANALISIS PERENCANAAN PPh 21 SEBAGAI UPAYA PENGHEMATAN BEBAN PPh BADAN PT ABC
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