Pengaruh Profitabilitas, Leverage dan Firm Size terhadap Cash Holding pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2019

  • Intan Novia Astuti sekolah tinggi ilmu ekonomi sabang
  • Sisca Mediyanti sekolah tinggi ilmu ekonomi sabang
  • Ainul Ridha sekolah tinggi ilmu ekonomi sabang
  • Eliana Eliana sekolah tinggi ilmu ekonomi sabang

Abstract

This study aims to determine the effect profitability, leverage and firm size on Cash Holding on Banking Companies listed on the Indonesia Stock Exchange in 2017-2019. The population in this study are Banking Companies listed on the Indonesia Stock Exchange in 2017-2019 obtained 45 companies. The sampling method used is purposive sampling method and obtained 25 companies are meet the criteria and 75 data observation are obtained. Data analysis method used is multiple linear regression analysis. The result showed that simultaneous profitability, leverage and firm size effect cash holding. Partially, profitability and leverage effect cash holdings. While firm size has no effect on cash holding.

Downloads

Download data is not yet available.

References

Al-Najjar, B. (2013).The financial determinants of corporate cash holdings: evidence from some emerging markets. International Business Review, 22, Hal. 77-88.
Astuti, Nita., Ristiyana, Rida & Nuraini, Luthfi. (2020). Faktor-faktor yang Mempengaruhi Cash Holding. Ekonomi Bisnis. 26(1), 243-252
Elnathan L, Zefanya & Susanto, Liana. (2020). Pengaruh Leverage, Firm Size, Likuiditas dan Profitabilitas terhadap Cash Holding. Jurnal Multiparadigma Akuntansi Tarumanagara. 2(1), 40-49
Gill, A., & Shah, C. (2012). Determinants of Corporate Cash Holdings: Evidence from Canada. International Journal of Economics and Finance, 4(1).
Hartono, Jogiyanto. (2016). Teori Portofolio Dan Analisis Investasi. 10th ed. Yogyakarta: BPFE UGM.
Irwanto., Sia, Steven., Agustina & An Wailan, Juita Evi. (2019). Faktor yang mempengaruhi Cash Holding dan Nilai Perusahaan Manufaktur. Jurnal Wira Ekonomi Mikroskil. 9(2), 147-158
Liestyasih, L. E., & Wiagustini, L. P. (2017). Pengaruh Firm Size dan Growth Opportunity terhadap Cash Holding dan Firm Value. Jurnal Ekonomi dan Bisnis Universitas Udayana, 6(10), 3607-3636.
Kim, J., Kim, H., dan Woods, D. (2011). Determinants of corporate cashholding levels: an empirical examination of the restaurant industry. International Journal of Hospitality Managment, 30, Hal. 568- 574.
Musarat, S., & Ullah, N. (2015). Impact of Religiosity on Cash Holdings: Case Study of Islam. An International Peer-reviewed Journal, Vol. 5 (1), h. 20-27.
Ridha, Ainul., Wahyuni, Dhian & Sari, Maya Dewi. Analisis Pengaruh Kepemilikkan Institusional dan Profitabilitas terhadap Cash Holding dengan Ukuran Perusahaan sebagai variabel Moderasi pada Perusahaan Terindeks LQ45 di Bursa Efek Indonesia. Jurnal Manajemen dan Keuangan, 8(2), 135-150
Saputri, Erdian. & Kuswardono, Anon. (2019). Pengaruh Profitabilitas, Leverage, Firm Size, dan Growth Opportunity terhadap Cash Holding Perusahaan (Studi Kasus Perusahaan Manufaktur yang terdaftar pada Bursa Efek Indonesia Periode 2013-2017). Journal of Entrepreneurship, Management, and Industry (JEMI). 2(2), 91-104
Silaen, Reni & Prasetiono. (2017). Analisis Faktor-Faktor yang Mempengaruhi Tingkat Cash Holding pada Bank Umum Yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015. Diponegoro Jounal Of Management. 6(3), 1-11
Tandelilin, Eduardus. (2010). Portofolio dan Investasi Teori dan Aplikasi. Yogyakarta: Kanisius
Tayem, G. (2017). The Determinants of Corporate Cash Holdings: The Case of a Small Emerging Market. International Journal of Financial Research, 8(1), 143- 154.
Thu, P, A., & Khuong, N, V. (2018). Factors Effect on Corporate Cash Holdings of the Energy Enterprises Listed on Vietnam’s Stock Market. International Journal of Energy Economics and Policy, Vol. 8(5). h. 29-34
Wijaya, A. L., Bandi, & Hartoko, S. (2010). Pengarruh Kualitas Akrual dan Leverage Terhadap Cash Holding Perusahaan. Jurnal Akuntansi dan Keuangan Indonesia, 7(2), 170-186.
Published
2022-01-02
How to Cite
ASTUTI, Intan Novia et al. Pengaruh Profitabilitas, Leverage dan Firm Size terhadap Cash Holding pada Perusahaan Perbankan yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2019. SI-MEN (Akuntansi dan Manajemen) STIES, [S.l.], v. 12, n. 2, p. 49-58, jan. 2022. ISSN 2598-3008. Available at: <https://jurnal.stiesabang.ac.id/index.php/simen/article/view/241>. Date accessed: 15 oct. 2024.