Kurniawan, Viona (2023) PENGARUH CASH CONVERSION CYCLE, CASH FLOW DAN LEVERAGE TERHADAP CASH HOLDING PADA SEKTOR INDUSTRI CONSUMER NON- CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2020-2022. Skripsi thesis, Universitas Tarumanagara.
|
Text
Viona Kurniawan - 125200003 JA.pdf Download (1MB) | Preview |
Abstract
ABSTRAK PENGARUH CASH CONVERSION CYCLE, CASH FLOW DAN LEVERAGE TERHADAP CASH HOLDING PADA SEKTOR INDUSTRI CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2020-2022 Pandemi COVID-19 menyebabkan seluruh sektor mencatatkan kinerja negatif pada kuartal I tahun 2020, termasuk sektor barang konsumsi. Di tengah ketidakpastian ekonomi akibat pandemi COVID-19 dan ketatnya persaingan antar perusahaan, banyak perusahaan yang mengalami penurunan signifikan bahkan memutuskan untuk tutup karena tidak mampu membiayai kegiatan operasionalnya. Cash holding sangat penting dalam mendukung kegiatan operasional perusahaan dan kesalahan penanganan cash holding dapat menyebabkan perusahaan mengalami kesulitan keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh cash conversion cycle, cash flow dan leverage terhadap cash holding pada perusahaan consumer non- cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2022. Data yang digunakan dalam penelitian ini adalah data sekunder yang diambil dari website BEI. Teknik purposive sampling digunakan dalam penelitian ini dan terdapat 47 perusahaan yang memenuhi kriteria. Data dianalisis dengan menggunakan regresi linier berganda yang diolah menggunakan Eviews versi 13. Hasil penelitian menunjukan bahwa cash conversion cycle berpengaruh negatif terhadap cash holding. Sedangkan cash flow dan leverage tidak berpengaruh terhadap cash holding. Sehingga dapat disimpulkan bahwa cash conversion cycle, cash flow dan leverage tidak berpengaruh terhadap cash holding. Implikasi dari penelitian ini adalah dalam menjaga kecukupan cash holding tidak dapat diukur dari cash conversion cycle, cash flow dan leverage khususnya bagi perusahaan yang beroperasi di industri consumer non-cyclicals. Kata kunci: Cash Holding, Cash Conversion Cycle, Cash Flow, Leverage. Non- Cyclical. The COVID-19 pandemic resulted in all sectors recording negative performance in the first quarter of 2020, including the consumer goods sector. In economic uncertainty due to the COVID-19 pandemic and intense competition between companies, many company experienced a significant decline and even decided to go on insolvency because they were unable to finance their operational activities. The availability of cash or cash holding is essential to support the company’s operational activities, and mishandling cash holding can cause the company experiencing financial difficulties. This research aims to analyze the effect of cash conversion cycle, cash flow, and leverage on cash holding in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (BEI) for the 2020-2022. The data used in this research is secondary data collected from IDX website. Purposive sampling techniques were used in this study, where 47 companies met the criteria as the sample. The data were analyzed using multiple linear regression which was processed using Eviews version 13. The result showed that cash conversion cycle has a negative effect on cash holding. Meanwhile, cash flow and leverage do not have an effect on cash holding. This research concludes that cash conversion cycle, cash flow and leverage do not have an effect on cash holding for non-cyclical industries. The implication of this research is that maintaining adequate cash holding cannot be measured from the cash conversion cycle, cash flow and leverage, especially for non- cyclical industries. Keywords: Cash Holding, Cash Conversion Cycle, Cash Flow, Leverage. Non- Cyclical.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Skripsi/Tugas Akhir > Fakultas Ekonomi |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 05 Aug 2024 03:43 |
| Last Modified: | 05 Aug 2024 03:43 |
| URI: | http://repository.untar.ac.id/id/eprint/43726 |
Actions (login required)
 |
View Item |
