Pengaruh cash flow, tobin’s q dan net working capital serta short-term debts terhadap cash holding pada perusahaan sektor pertanian yang terdaftar dalam bursa efek Indonesia

Danang Surya Lesmana, Djoko Setyadi

Abstract


Penelitian ini bertujuan untuk menganalisis pengaruh Cash flow, Tobins’Q, Net Working Capital, Short Term Debts terhadap Cash Holding . Penelitian ini dilakukan pada perusahaan sektor pertanian yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2018. Penelitian ini menggunakan purposive sampling dengan jumlah sampel sebanyak 19 sektor pertanian . Jenis data yang digunakan adalah data kuantitatif dan sumber data berupa laporan keuangan tahunan perusahaan. Alat analisis data yang digunakan adalah statistik deskriptif dan regresi data panel. Hasil penelitian ini menunjukkan bahwa Cash flow berpengaruh positif dan signifikan terhadap Cash Holding, Tobin’s Q berpengaruh Positif dan signifikan terhadap Cash Holding, Net Working Capital berpengaruh negatif dan signifikan terhadap Cash Holding, Short Term Debts berpengaruh negatif signifikan terhadap Cash Holding.

 


Keywords


Sektor pertanian; cash holding; cash flow; tobins’q; net working capital; short term debts

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DOI: https://doi.org/10.29264/jimm.v7i2.8775

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