Email this article Pengaruh direktur wanita dan arus kas bebas terhadap kepemilikan kas di perusahan sektor industri barang konsumsi yang terdaftar di bursa efek indonesia
Abstract
Kas memiliki peran penting dalam perusahaan, kas didefinisikan sebagai uang tunai di tangan atau tersedia untuk berinvestasi dalam aset fisik dan untuk didistribusikan kepada investor. Kemampuan perusahaan untuk menjaga tingkat kepemilikan kas perusahaan akan dapat meningkatkan likuiditas perusahaan serta mempertahankan eksistensi perusahaan dalam menghadapi ketatnya persaingan bisnis. Tujuan dari penelitian ini adalah untuk mengidentifikasi pengaruh direktur wanita dan arus kas bebas terhadap kepemilikan kas di perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Alat analisis yang digunakan dalam penelitian ini adalah deskriptif statistik dan regresi data panel. Pengumpulan data dilakukan dengan dokumentasi berupa laporan keuangan dan tahunan perusahaan, sampel penelitian diperoleh dengan teknik purposive sampling, sampel akhir yang diperoleh yakni sebanyak 31 perusahaan. Hasil dari penelitian ini menunjukkan pengaruh positif signifikan direktur wanita pada kepemilikan kas dan pengaruh positif tidak signifikan arus kas bebas terhadap kepemilikan kas serta interaksi direktur wanita dan arus kas bebas berpengaruh negatif pada kepemilikan cash perusahaan.
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DOI: https://doi.org/10.29264/jimm.v6i3.7074
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