Pengaruh Capital Expenditure, Firm Size dan Leverage Terhadap Cash Holding pada Perusahaan Manufaktur Sektor Barang Konsumsi yang terdaftar di Bursa Efek Indonesia.
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Institusion
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Author
Novelia, Angelica
Subject
Akuntansi Manajemen
Datestamp
2023-09-11 08:33:31
Abstract :
The purpose of this research is to examine the influence of capital expenditure, Firm Size, and leverage on Cash Holding disclosure in the consumer goods manufacturing sector. The research method used in this study is quantitative, and the sample is drawn using purposive sampling technique, which involves selecting samples based on specific criteria. The sample consists of 48 consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2021. The data used in this research are secondary data, obtained directly from financial reports and annual reports from the websites www.idx.co.id, www.idnfinancials.com and each company's respective website. Data analysis is performed using statistical techniques, including classical assumption tests, multiple linear regression analysis, hypothesis testing, and determination coefficient using Statistical Package for the Social Sciences (SPSS) 25.0 for Windows. Based on the research findings, it was discovered that capital expenditure has a negative and significant influence on cash holding, Firm Size has a positive and significant influence on cash holding, and leverage has a negative and significant influence on cash holding.
The purpose of this research is to examine the influence of capital expenditure, Firm Size, and leverage on Cash Holding disclosure in the consumer goods manufacturing sector. The research method used in this study is quantitative, and the sample is drawn using purposive sampling technique, which involves selecting samples based on specific criteria. The sample consists of 48 consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2021. The data used in this research are secondary data, obtained directly from financial reports and annual reports from the websites www.idx.co.id, www.idnfinancials.com and each company's respective website. Data analysis is performed using statistical techniques, including classical assumption tests, multiple linear regression analysis, hypothesis testing, and determination coefficient using Statistical Package for the Social Sciences (SPSS) 25.0 for Windows. Based on the research findings, it was discovered that capital expenditure has a negative and significant influence on cash holding, Firm Size has a positive and significant influence on cash holding, and leverage has a negative and significant influence on cash holding.
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