Pengaruh Net Working Capital, Board Size dan Sales
Growth terhadap Cash Holding (Studi Empiris pada
Perusahaan Sub Sektor Perkebunan di BEI Periode
2014-2016)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Author
Wiranata, Ferdinand
Subject
Akuntansi Keuangan
Datestamp
2022-02-16 06:19:51
Abstract :
Penelitian ini bertujuan untuk mengetahui Pengaruh Net Working Capital, Board Size dan Sales Growth terhadap Cash Holding (Studi Empiris pada Perusahaan Sub Sektor Perkebunan di BEI Periode 2014-2016). Dalam penelitian ini menggunakan studi deskriptif melalui pengujian hipotesis dengan menggunakan desain kausal. Jenis penelitian yang digunakan adalah penelitian eksplanatori. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif. Model pengujian hipotesis pada penelitian ini adalah teknik regresi linier berganda. Analisis regresi linear berganda ini dilakukan dengan bantuan program Eviews versi 8.0. Hasil penelitian menyimpulkan (1) Net Working Capital berpengaruh positif terhadap cash holding, yang berarti besar kecilnya Net Working Capital mempengaruhi besar kecilnya cash holding perusahaan sub Sektor Perkebunan di BEI periode 2014-2016, (2) Board Size tidak berpengaruh positif terhadap cash holding, yang berarti sedikit banyaknya Board Size tidak mempengaruhi besar kecilnya cash holding perusahaan sub Sektor Perkebunan di BEI periode 2014- 2016, (3) Sales Growth berpengaruh positif terhadap cash holding, yang berarti besar kecilnya Sales Growth mempengaruhi besar kecilnya cash holding perusahaan sub Sektor Perkebunan di BEI periode 2014-2016. Kata Kunci : Net Working Capital, Board Size, Sales Growth, Cash Holding The purpose of this research is to know the influence of Net Working Capital, Board Size and Sales Growth on Cash Holding (Empirical Study on Plantation Sub Sector Companies in BEI Period 2014-2016). In this study using descriptive study through hypothesis testing by using a causal design. The type of research used is explanatory research. The research method used in this research is quantitative research method. Hypothesis testing model in this research is doubled linear regression technique. Multiple linear regression analysis was performed with the help of Eviews program version 8.0. The results of the study concluded (1) Net Working Capital has a positive effect on cash holding, which means the magnitude of Net Working Capital affects the size of the cash holding of sub-plantation companies in the BEI period 2014- 2016, (2) Board Size has no positive effect on cash holding, which means that Board Size has little effect on the size of the cash holding of sub-plantation companies in BEI period 2014-2016, (3) Sales Growth has a positive effect on cash holding, which means that the size of Sales Growth influences the size of the cash holding of sub-plantation sector BEI period 2014-2016. Keyword: Net Working Capital, Board Size, Sales Growth, Cash Holding
Penelitian ini bertujuan untuk mengetahui Pengaruh Net Working Capital, Board Size dan Sales Growth terhadap Cash Holding (Studi Empiris pada Perusahaan Sub Sektor Perkebunan di BEI Periode 2014-2016). Dalam penelitian ini menggunakan studi deskriptif melalui pengujian hipotesis dengan menggunakan desain kausal. Jenis penelitian yang digunakan adalah penelitian eksplanatori. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif. Model pengujian hipotesis pada penelitian ini adalah teknik regresi linier berganda. Analisis regresi linear berganda ini dilakukan dengan bantuan program Eviews versi 8.0. Hasil penelitian menyimpulkan (1) Net Working Capital berpengaruh positif terhadap cash holding, yang berarti besar kecilnya Net Working Capital mempengaruhi besar kecilnya cash holding perusahaan sub Sektor Perkebunan di BEI periode 2014-2016, (2) Board Size tidak berpengaruh positif terhadap cash holding, yang berarti sedikit banyaknya Board Size tidak mempengaruhi besar kecilnya cash holding perusahaan sub Sektor Perkebunan di BEI periode 2014- 2016, (3) Sales Growth berpengaruh positif terhadap cash holding, yang berarti besar kecilnya Sales Growth mempengaruhi besar kecilnya cash holding perusahaan sub Sektor Perkebunan di BEI periode 2014-2016. Kata Kunci : Net Working Capital, Board Size, Sales Growth, Cash Holding The purpose of this research is to know the influence of Net Working Capital, Board Size and Sales Growth on Cash Holding (Empirical Study on Plantation Sub Sector Companies in BEI Period 2014-2016). In this study using descriptive study through hypothesis testing by using a causal design. The type of research used is explanatory research. The research method used in this research is quantitative research method. Hypothesis testing model in this research is doubled linear regression technique. Multiple linear regression analysis was performed with the help of Eviews program version 8.0. The results of the study concluded (1) Net Working Capital has a positive effect on cash holding, which means the magnitude of Net Working Capital affects the size of the cash holding of sub-plantation companies in the BEI period 2014- 2016, (2) Board Size has no positive effect on cash holding, which means that Board Size has little effect on the size of the cash holding of sub-plantation companies in BEI period 2014-2016, (3) Sales Growth has a positive effect on cash holding, which means that the size of Sales Growth influences the size of the cash holding of sub-plantation sector BEI period 2014-2016. Keyword: Net Working Capital, Board Size, Sales Growth, Cash Holding
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