Pengaruh Cash Flow dan Leverage terhadap Cash Holding

Authors

  • Ratih Setyo Rini

DOI:

https://doi.org/10.32493/JABI.v1i1.y2022.p20-28

Keywords:

Cash Flow, Leverage, Cash Holding

Abstract

This study aims to determine the Influence of Cash Flow and Leverage on Cash Holding, an Empirical Study on Manufacturing Companies in the Food and Beverage Sub-sector listed on the Indonesia Stock Exchange in 2015-2020. This type of research is quantitative where to get a sample of 66 data using the purposive sampling method. This study uses secondary data from the annual report on the idx.go.id web which is then processed by panel data regression analysis using EViews 10. The results of this study are simultaneously that cash flow and leverage have a significant effect on cash holding. Partially, cash flow has no effect on cash holding. However, partially leverage has a negative effect on cash holding


Author Biography

Ratih Setyo Rini

S1 Management Department

References

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Published

2022-04-23

Issue

Vol. 5 No. 1 (2022): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)

Section

Articles

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