Pengaruh Arus Kas, Leverage, Dan Ukuran Perusahaan Terhadap Cash Holding
Author(s) -
Nurainun Bangun Stefanus Hermawan Wijaya
Publication year - 2019
Publication title -
jurnal paradigma akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2657-0033
DOI - 10.24912/jpa.v1i2.5020
Subject(s) - leverage (statistics) , stock exchange , cash flow , business , cash , cash on cash return , operating cash flow , monetary economics , econometrics , finance , cash and cash equivalents , economics , mathematics , statistics
This study aims to examine determinants of cash flow, leverage, and firm size on cash holdings in manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2015 – 2017. The sample used in this research is 67 samples. This research used random effect model. The results of this study indicate that cash flow has a significant positive effect on cash holding. Leverage has a significant negative effect on cash holding. Firm size have no significant effect on cash holding.
Accelerating Research
Robert Robinson Avenue,
Oxford Science Park, Oxford
OX4 4GP, United Kingdom
Address
John Eccles HouseRobert Robinson Avenue,
Oxford Science Park, Oxford
OX4 4GP, United Kingdom