{"title":"影响Cash持有的因素将于2018年至2019年对制造业产生影响","authors":"Steven Sean, Vidyarto Nugroho","doi":"10.24912/jpa.v4i3.19814","DOIUrl":null,"url":null,"abstract":"The purpose of this study is to test empirically the effect of company size, profitability, leverage, and liquidity on cash holding in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. This study uses data from 77 manufacturing companies that have been selected using the purposive sampling method. with a total of 231 data for three years. The data used are secondary data in the form of financial reports. This research data processing using the program Eviews version 11 (Econometric Views) for Windows. The results showed that the company size, probability, and leverage were not significant effect on cash holding, liquidity has a significant negative effect on cash holding. The implication of this research is the manager's decision to be the top in the company's decision making how to regulate the cash inflow and outflow policy. Manager's experience is important because with a lot of experience, managers can consider every decision that is right for their company.","PeriodicalId":176185,"journal":{"name":"Jurnal Paradigma Akuntansi","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Manufaktur BEI Tahun 2017-2019\",\"authors\":\"Steven Sean, Vidyarto Nugroho\",\"doi\":\"10.24912/jpa.v4i3.19814\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The purpose of this study is to test empirically the effect of company size, profitability, leverage, and liquidity on cash holding in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. This study uses data from 77 manufacturing companies that have been selected using the purposive sampling method. with a total of 231 data for three years. The data used are secondary data in the form of financial reports. This research data processing using the program Eviews version 11 (Econometric Views) for Windows. The results showed that the company size, probability, and leverage were not significant effect on cash holding, liquidity has a significant negative effect on cash holding. The implication of this research is the manager's decision to be the top in the company's decision making how to regulate the cash inflow and outflow policy. Manager's experience is important because with a lot of experience, managers can consider every decision that is right for their company.\",\"PeriodicalId\":176185,\"journal\":{\"name\":\"Jurnal Paradigma Akuntansi\",\"volume\":\"1 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-07-31\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Paradigma Akuntansi\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.24912/jpa.v4i3.19814\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Paradigma Akuntansi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.24912/jpa.v4i3.19814","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究的目的是实证检验公司规模、盈利能力、杠杆率和流动性对2017 - 2019年在印度尼西亚证券交易所上市的制造业公司现金持有量的影响。本研究使用了77家制造企业的数据,这些数据是用有目的的抽样方法选择的。三年来总共有231个数据。所使用的数据均为财务报告形式的二手数据。本研究使用Eviews version 11 (econometrecviews)程序进行数据处理。结果表明,公司规模、概率、杠杆对现金持有量影响不显著,流动性对现金持有量有显著的负向影响。本研究的意义在于管理者决策在公司决策中的最高地位如何调节现金流入和流出政策。经理的经验很重要,因为有了丰富的经验,经理可以考虑每一个对他们公司来说是正确的决定。
Faktor Yang Mempengaruhi Cash Holding Pada Perusahaan Manufaktur BEI Tahun 2017-2019
The purpose of this study is to test empirically the effect of company size, profitability, leverage, and liquidity on cash holding in manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. This study uses data from 77 manufacturing companies that have been selected using the purposive sampling method. with a total of 231 data for three years. The data used are secondary data in the form of financial reports. This research data processing using the program Eviews version 11 (Econometric Views) for Windows. The results showed that the company size, probability, and leverage were not significant effect on cash holding, liquidity has a significant negative effect on cash holding. The implication of this research is the manager's decision to be the top in the company's decision making how to regulate the cash inflow and outflow policy. Manager's experience is important because with a lot of experience, managers can consider every decision that is right for their company.