Pengaruh Leverage, Sales Growth Dan Board Size Terhadap Cash Holding

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Published: Apr 30, 2022
DOI: https://doi.org/10.24912/jpa.v4i2.19574
Keywords:
Cash Holding, Leverage, Sales Growth, Board Size.

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Gotassa Verotera Mulia
Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta
Yuniarwati
Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta

Abstract

The purpose of this research is to analyze the effect of leverage, sales growth and board size on cash holding in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2017 - 2019. Sample used in this research was determined by purposive sampling method. Sample used in this research was 106 companies from a total of 182 companies registered as manufacturing. The research data was processed using Econometric Views program for Windows version 11 (EViews version 11) and Microsoft Excel 2016. Results obtained from this research indicate that leverage has a positive and significant effect on cash holding, sales growth has a negative and significant effect on cash holding and board size has no significant effect on cash holding.

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Vol. 4 No. 2 (2022): April 2022
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Articles
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Author Biographies

Gotassa Verotera Mulia, Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta

gotassa.verotera@gmail.com

Yuniarwati, Fakultas Ekonomi dan Bisnis Universitas Tarumanagara, Jakarta

yuniarwati@gmail.com

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