Open AccessDampak Pertumbuhan Penjualan, Leverage, Ukuran Perusahaan, dan Profitabilitas Terhadap Cash Holding
Author(s) -
Sufiyati Sufiyati,
Liana Susanto,
Sofia Prima Dewi,
Merry Susanti
Publication year - 2022
Publication title -
jurnal bina akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2656-9515
pISSN - 2338-1132
DOI - 10.52859/jba.v9i1.191
Subject(s) - leverage (statistics) , profitability index , cash , nonprobability sampling , business , cash conversion cycle , operating cash flow , finance , mathematics , statistics , population , demography , sociology
This study aims to determine whether sales growth has a negative impact on cash holding,whether leverage has a positive impact on cash holding, whether company size has a positiveimpact on cash holding, and whether profitability has a positive impact on cash holding. Thepopulation is a manufacturing company that is consistently listed on the Indonesia StockExchange during 2016-2019. Purposive sampling was used as a sampling technique. The datais processed using EVIEWS. This study shows that sales growth has a negative impact oncash holding, leverage does not have a positive impact on cash holding, firm size does nothave a positive impact on cash holding, and profitability does not have a positive impact oncash holding.