Pengaruh corporate social responsibility dan corporate governance terhadap cash holding dengan systematic risk sebagai variabel moderasi pada sektor property dan real eatate di bursa efek indonesia

Rosita Wati, Michael Hadjaat, Musdalifah Azis

Abstract


Abstrak

Penelitian ini bertujuan untuk menganalisis pengaruh Corporate,social responsibility dan corporate governance,terhadap cash holding dengan systematic risk,sebagai variabel moderasi.model analisis penelitian ini menggunakan fixed effect method(FEM).populasi penelitian ini adalah 47 perusahaan property dan real estate yang terdaftar dibursa efek indonesia. motede pengumpulan sampel yang digunakan adalah purposive sampling. sampel penelitian ini sebanyak 41 perusahaan property dan real estate yang terdaftar dibursa efek indonesia . metode analisis yang digunakan adalah regresi data panel. hasil penelitian ini menunjukkan bahwa corporate social responsibility berpengaruh negatif dan signifikan terhadap cash holding, corporate governance berpangaruh positif dan tidak signifikan terhadap cash holding serta moderasi corporate social responsibility dan systematic risk berpengaruh negatif dan tidak signifikan terhadap cash holding.


Keywords


cash,holding

References


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DOI: https://doi.org/10.29264/jimm.v5i2.5285

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