Email this article Pengaruh cash flow, expenditure dan nilai perusahaan terhadap cash holding pada perusahaan sektor pertambangan yang terdaftar di bursa efek indonesia periode 2012-2015
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh arus kas, pengeluaran dan nilai perusahaan terhadap cash holding. Model penelitian ini dianalisis dengan Fixed Effect Methode (FEM). Populasi dari perusahaan penambangan penelitian ini terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode purposive sampling. Sampel dalam penelitian ini adalah 27 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia dari 2012-2015. Penelitian ini menggunakan data panel, data yang digunakan dalam penelitian ini berasal dari laporan keuangan tahunan dan laporan keberlanjutan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia untuk periode 2012-2015. Hasil penelitian menunjukkan bahwa arus kas dan pengeluaran berpengaruh positif tidak signifikan terhadap cash holding, sedangkan nilai perusahaan berpengaruh negatif signifikan terhadap cash holding perusahaan.
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References
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DOI: https://doi.org/10.29264/jimm.v4i1.2656
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