ANGGRAINI, ELLEN (2021) PENGARUH COVID-19, FIRM SIZE, LEVERAGE, DAN PROFITABILITY TERHADAP CASH HOLDING, DENGAN GOODWILL DAN GOODWILL IMPAIRMENT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN JASA NON KEUANGAN DI INDONESIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020. Skripsi thesis, Universitas Tarumanagara.
![[img]](http://repository.untar.ac.id/style/images/fileicons/text.png) |
Text
Ellen Anggraini 125180018 JA.pdf Download (294kB) |
Abstract
The purpose of this study was to determine the effect of COVID-19, firm size, leverage, and profitability on cash holding, with goodwill and goodwill impairment as moderating variables in non-financial service companies listed on the Indonesia Stock Exchange in 2018-2020. The sample in this study was selected using purposive sampling method, and resulted in 690 samples. Hypothesis testing is carried out after testing the classical assumptions with the panel data regression model. This study performs data processing using the EViews 12 student lite version application. The results showed that COVID-19 and firm size did not have a significant effect on cash holding. Profitability has a significant positive effect while leverage has a significant negative effect on cash holding. Goodwill strengthens the impact of COVID-19 on cash holding, while goodwill impairment cannot moderate the impact of COVID-19 on cash holding. Keywords: Cash Holding, Firm Size, Leverage, Profitability, Goodwill, Goodwill Impairment
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 13 May 2022 02:15 |
| Last Modified: | 13 Jun 2023 04:18 |
| URI: | http://repository.untar.ac.id/id/eprint/35192 |
Actions (login required)
 |
View Item |
