PENGARUH LIQUIDITY, LEVERAGE, FIRM SIZE, CAPITAL EXPENDITURE TERHADAP CASH HOLDING DIMODERASI OLEH GOOD CORPORATE GOVERNANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020

MICHELLE NG, MICHELLE NG (2021) PENGARUH LIQUIDITY, LEVERAGE, FIRM SIZE, CAPITAL EXPENDITURE TERHADAP CASH HOLDING DIMODERASI OLEH GOOD CORPORATE GOVERNANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2020. Skripsi thesis, Universitas Tarumanagara.

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Abstract

This study aims to determine the effect of liquidity, leverage, firm size, and capital expenditure on cash holding with capital expenditure moderated by good corporate governance by examining manufacturing companies listed on the Indonesia Stock Exchange during the period 2018 to 2020. This study examines 52 manufacturing companies conducted by purposive sampling method and processed using Eviews 12. This study also tested the classical assumptions, namely multicollinearity and heteroscedasticity. From the two classical assumption tests, it is concluded that this research is free from classical assumption problems. The results of the study reveal that leverage and firm size have a significant effect on cash holding. Meanwhile, liquidity and capital expenditure do not significantly affect cash holding. Moderation results show that good corporate governance does not moderate the effect of capital expenditure on cash holding. Keywords: liquidity, leverage, firm size, capital expenditure, cash holding Penelitian ini bertujuan untuk mengetahui pengaruh liquidity, leverage, firm size, dan capital expenditure terhadap cash holding dengan capital expenditure di moderasi oleh good corporate governance dengan meneliti perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2018 sampai 2020. Penelitian ini menguji 52 perusahaan manufaktur yang dilakukan dengan metode purposive sampling dan diolah menggunakan Eviews 12. Penelitian ini juga dilakukan pengujian terhadap asumsi klasik yaitu multikolinearitas dan heteroskedastisitas. Dari kedua uji asumsi klasik tersebut disimpulkan bahwa penelitian ini bebas dari masalah asumsi klasik. Hasil penelitian mengungkapkan bahwa leverage dan firm size berpengaruh secara signifikan terhadap cash holding. Sementara liquidity dan capital expenditure tidak signifikan mempengaruhi cash holding. Hasil moderasi menunjukkan good corporate governance tidak memoderasi pengaruh capital expenditure terhadap cash holding. Kata Kunci: liquidity, leverage, firm size, capital expenditure, cash holding

Item Type:	Thesis (Skripsi)
Subjects:	Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	FE Perpus
Date Deposited:	31 May 2022 03:57
Last Modified:	31 Jul 2023 03:55
URI:	http://repository.untar.ac.id/id/eprint/35695

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