Pengaruh Cash Holding dan Kurs terhadap Kinerja Perusahaan Sub Sektor Batu Bara yang Terdaftar di Bursa Efek Indonesia
DOI:
https://doi.org/10.30872/jfor.v26i2.15646Keywords:
Cash holding, Kurs, Kinerja PerusahaanAbstract
Tata kelola yang perusahaan yang baik menunjukkan kinerja perusahaan tersebut. Tujuan utama perusahaan adalah untuk meningkatkan nilai/kinerja perusahaan dan juga meningkatkan kemakmuran pemilik dan pemegang saham. Namun dalam proses memaksimalkan kinerja perusaaan muncul masalah keagenan yaitu masalah antarmanajer dan para pemegang saham. Tujuan penelitian ini adalah untuk mengetahui apakah cash holding dan kurs mempunyai pengaruh terhadap kinerja perusahaan. dalam penelitian ini membahas cash holding, kurs dan kinerja perusahaan terhadap perusahaan sub sektor batu bara yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan alat analisis regresi data panel dan sata yang digunakan adalah data sekunder dari Bursa Efek Indonesia periode 2013-2017. Hasil penelitian ini menunjukkan bahwa cash holding berpengaruh positif signifikan terhadap kinerja perusahaan, kurs berpengaruh negatif tidak signifikan terhadap kinerja perusahaan, sedangakn interaksi antar cash holding dan kurs berpengaruh negatif signifikan terhadap kinerja perusahaan
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