Dampak Pertumbuhan Penjualan, Leverage, Ukuran Perusahaan, dan Profitabilitas Terhadap Cash Holding

  • Sufiyati Sufiyati universitas Tarumanegara
  • Liana Susanto universitas Tarumanegara
  • Sofia Prima Dewi universitas Tarumanegara
  • Merry Susanti universitas Tarumanegara
Keywords: Cash Holding, Pertumbuhan Penjualan, Leverage, Ukuran Perusahaan, Profitabilitas

Abstract

This study aims to determine whether sales growth has a negative impact on cash holding,
whether leverage has a positive impact on cash holding, whether company size has a positive
impact on cash holding, and whether profitability has a positive impact on cash holding. The
population is a manufacturing company that is consistently listed on the Indonesia Stock
Exchange during 2016-2019. Purposive sampling was used as a sampling technique. The data
is processed using EVIEWS. This study shows that sales growth has a negative impact on
cash holding, leverage does not have a positive impact on cash holding, firm size does not
have a positive impact on cash holding, and profitability does not have a positive impact on
cash holding.

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Published
2022-01-10
How to Cite
Sufiyati, S., Susanto, L., Dewi, S., & Susanti, M. (2022). Dampak Pertumbuhan Penjualan, Leverage, Ukuran Perusahaan, dan Profitabilitas Terhadap Cash Holding. Jurnal Bina Akuntansi, 9(1), 74-93. https://doi.org/10.52859/jba.v9i1.191