Faktor-Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Bumn Yang Terdaftar Di BEI

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Nicholas Edward, Herlin Tundjung

Abstract

The aim of this study was to find out  empirical evidence of accounting cash flow, leverage, good corporate governance toward cash holding at state-owned enterprises listed in Indonesia Stock Exchange in 2014-2018. This study used 17 national companies that have been selected using purposive sampling method with total 85 data for 5 years. This research data processing using Eviews version 9.0. The result of research shows that: 1) Cash Flow has no significant Cash Holding; 2) leverage a significant effect on Cash Holding; and 3) GCG has no significant effect on Cash Holding.

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Nicholas Edward, Herlin Tundjung, Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Fakultas Ekonomi dan Bisnis Universitas Tarumanagara