PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP CASH HOLDING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2012
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Institusion
Universitas Negeri Jakarta
Author
CHRISTINA OKTAVIA STEFANI, .
Subject
Akuntansi
Datestamp
2020-07-07 14:52:27
Abstract :
Penelitian ini bertujuan untuk menguji pengaruh karakteristik perusahaan terhadap cash holding pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2010-2012. Karakteristik perusahaan yang diuji dalam penelitian ini adalah growth opportunity, cash flow magnitude, net working capital, dan financial leverage sebagai variabel independen, dan cash holding sebagai variabel dependen. Penelitian ini menggunakan data sekunder, yaitu laporan keuangan perusahaan yang telah diaudit. Sampel dipilih dengan metode purposive sampling dan didapatkan jumlah sampel sebanyak 69 perusahaan yang telah memenuhi kriteria yang ditetapkan peneliti. Penelitian ini menggunakan metode analisis regresi linier berganda untuk menguji hipotesis pada tingkat signifikansi sebesar 5%. Penelitian ini membuktikan bahwa growth opportunity, cash flow magnitude, dan net working capital berpengaruh positif dan signifikan terhadap cash holding, sedangkan financial leverage tidak berpengaruh terhadap cash holding. Karakteristik perusahaan yaitu growth opportunity, cash flow magnitude, net working capital, dan financial leverage secara bersama-sama atau simultan berpengaruh terhadap cash holding. Variabel independen yang digunakan dalam penelitian ini yakni growth opportunity, cash flow magnitude, net working capital, dan financial leverage mampu menjelaskan variabel dependen yaitu cash holding sebesar 40,6%. ******************* This research aims at examining the influence of firm?s characteristic toward cash holding on manufacturing industry in Indonesia Stock Exchange in 2010-2012. The characteristic of the company examined in this research are growth opportunity, cash flow magnitude, net working capital, and financial leverage as the independent variables and cash holding as dependent variable. This research uses secondary data which is the audited financial report of the company. The sample used is based on purposive sampling which are 69 companies qualified in this research. This research conducts multiple linear regression analyses method to examine the hypothesis in the level of significance 5%. This research proves that growth opportunity, cash flow magnitude, and net working capital have positive and significant influence towards cash holding, whereas financial leverage does not has any influence towards the cash holding of the characteristic of company which are growth opportunity, cash flow magnitude, net working capital, and financial leverage altogether or simultaneously has influence towards cash holding. The independent variables used such as growth opportunity, cash flow magnitude, net working capital, and financial leverage are able to explain the dependet variable which is cash holding 40.6%.
Penelitian ini bertujuan untuk menguji pengaruh karakteristik perusahaan terhadap cash holding pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2010-2012. Karakteristik perusahaan yang diuji dalam penelitian ini adalah growth opportunity, cash flow magnitude, net working capital, dan financial leverage sebagai variabel independen, dan cash holding sebagai variabel dependen. Penelitian ini menggunakan data sekunder, yaitu laporan keuangan perusahaan yang telah diaudit. Sampel dipilih dengan metode purposive sampling dan didapatkan jumlah sampel sebanyak 69 perusahaan yang telah memenuhi kriteria yang ditetapkan peneliti. Penelitian ini menggunakan metode analisis regresi linier berganda untuk menguji hipotesis pada tingkat signifikansi sebesar 5%. Penelitian ini membuktikan bahwa growth opportunity, cash flow magnitude, dan net working capital berpengaruh positif dan signifikan terhadap cash holding, sedangkan financial leverage tidak berpengaruh terhadap cash holding. Karakteristik perusahaan yaitu growth opportunity, cash flow magnitude, net working capital, dan financial leverage secara bersama-sama atau simultan berpengaruh terhadap cash holding. Variabel independen yang digunakan dalam penelitian ini yakni growth opportunity, cash flow magnitude, net working capital, dan financial leverage mampu menjelaskan variabel dependen yaitu cash holding sebesar 40,6%. ******************* This research aims at examining the influence of firm?s characteristic toward cash holding on manufacturing industry in Indonesia Stock Exchange in 2010-2012. The characteristic of the company examined in this research are growth opportunity, cash flow magnitude, net working capital, and financial leverage as the independent variables and cash holding as dependent variable. This research uses secondary data which is the audited financial report of the company. The sample used is based on purposive sampling which are 69 companies qualified in this research. This research conducts multiple linear regression analyses method to examine the hypothesis in the level of significance 5%. This research proves that growth opportunity, cash flow magnitude, and net working capital have positive and significant influence towards cash holding, whereas financial leverage does not has any influence towards the cash holding of the characteristic of company which are growth opportunity, cash flow magnitude, net working capital, and financial leverage altogether or simultaneously has influence towards cash holding. The independent variables used such as growth opportunity, cash flow magnitude, net working capital, and financial leverage are able to explain the dependet variable which is cash holding 40.6%.
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