Pengaruh firm size, leverage dan net working capital terhadap kepemilikan kas pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di bursa efek Indonesia

Muhammad Yusran Masyhuri, Felisitas Defung

Abstract


Penelitian ini bertujuan untuk mengetahui Pengaruh Firm Size, Leverage, dan Net Working Capital Terhadap Kepemilikan Kas Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia. Populasi dari penelitian ini adalah semua perusahaan Sektor Manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada periode 2014-2017 dan menggunakan teknik purposive sampling sehingga mendapatkan jumlah sample sebanyak 14. Penelitian ini menggunakan analisis regresi data panel. Hasil dari penelitian ini menunjukkan Pengaruh Firm Size berpengaruh positif dan signifikan terhadap Kepemilikan Kas, Leverage berpengaruh positif dan signifikan terhadap Kepemilikan Kas dan Net Working Capital berpengaruh positif dan tidak signifikan terhadap Kepemilikan Kas Perusahaan.


Keywords


Firm size; leverage; net working capital; kepemilikan kas

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DOI: https://doi.org/10.30872/jimm.v7i3.9633

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