Update Artikelilmiah: 29809

NURMAULIDA FADILAH

NIM

Judul Artikel

Abstrak (Bhs. Indonesia)

Perusahaan dalam aktivitasnya baik secara transaksional dan operasional, memerlukan kas untuk memenuhi seluruh kewajibannya dan menggerakan operasi rutin. Manajer perusahaan perlu menentukan tingkat cash holding dengan tepat sebagai salah satu bentuk keputusan keuangan yang perlu dilakukan. Sehingga manajer perlu memperhatikan faktor-faktor yang mempengaruhi cash holding sebuah perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh variabel independen (cash flow, leverage, capital expenditure, growth, tangibility, dividend payment, dan cash flow volatility) terhadap variabel dependen (cash holding) pada perusahan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Analisis data menggunakan uji asumsi klasik, uji deskriptif, uji regresi data panel, uji determinasi, dan uji t. Teknik pengambilan sampel yang digunakan yaitu purposive sampling.Dari hasil penelitian ini dapat diketahui bahwa terdapat pengaruh positif antara cash flow, growth, dan cash flow volatility terhadap cash holding serta adanya pengaruh negatif antara capital expenditure terhadap cash holding. Namun tidak ada pengaruh antara leverage, tangibility, dan dividend payment terhadap cash holding.

Abtrak (Bhs. Inggris)

Companies in their activities both transactional and operational, need cash to fulfill all of their obligations and to drive their routine operations. Managers need to determine the level of cash holding appropriately as a form of financial decisions that need to be made.  So that managers need to pay attention to the factors that affect the cash holding of a company. The purpose of this research is to know the effect independent variables (cash flow, leverage, capital expenditure, growth, tangibility, dividend payment, dan cash flow volatility) on the dependent variable (cash holding) on Consumer Goods Industry Companies Listed on the Indonesia Stock Exchange 2014-2018. Data analysis used in this research are classic assumption test, descriptive test, panel data regression test, coefficient of determination test, and t test. The sampling technique used is purposive sampling.From the result of this study, it is found that cash flow, growth, and cash flow volatility have a positive effect on cash holding and capital expenditure has a negative effect on cash holding. But there is no effect found between leverage, tangibility and dividend payment on cash holding.

Kata kunci

Pembimbing 1

Pembimbing 2

Pembimbing 3

Tahun

Jumlah Halaman