Pengaruh GROWTH OPPORTUNITY NET WORKING CAPITAL DAN CASH FLOW TERHADAP CASH HOLDING

Abstract

The urgency of this research is that the cash holdings of Food and Beverage companies fluctuate, meaning they experience increases and decreases in the research year. Opportunities for growth in cash and cash equivalents in this company increase every year, but the amount of cash in this company is too low in terms of cash receipts and cash expenditures which have decreased. Other variables used in this research are growth opportunity, net working capital and cash flow. The selection of the Food and Beverage company object was carried out because it was a field related to the basic needs of society. Apart from that, the food and beverage industry is still able to survive in any situation. The research methodology used in this research is quantitative with regression analysis techniques and descriptive analysis. The population in this study is food and beverages listed on the Indonesian Stock Exchange in 2018–2020. The sampling technique used was the sampling technique used, namely purposive sampling to obtain 15 companies. The research results in this study are that growth opportunity and networking capital have an influence on cash holding, while cash flow has no influence on cash holding.