Pengaruh Interest Income Growth , Net Working Capital, Dan Capital Expenditure Terhadap Cash Holding Dengan Aktivitas Dewan Komisaris Sebagai Variabel Moderasi

Maarif, Sjamsul; Anwar, Choirul; Dharmansyah, Dharmansyah

doi:10.33753/madani.v2i1.42

Cited by 8 publications

(27 citation statements)

References 3 publications

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“…Penelitian (Jamil et al, 2016) menemukan hasil Net Working Capital memiliki pengaruh signifikan positif terhadap Cash Holding. Namun, (Maarif et al, 2019) dan (Stefany & Ekadjaja, 2019) menemukan bahwa Net Working Capital tidak berpengaruh signifikan terhadap Cash Holding. (Maarif et al, 2019) dan (Hayati, 2020) melakukan penelitian tentang pengaruh GCG yang diproksikan dengan aktivitas dewan komisaris dalam memoderasi hubungan Net Working Capital terhadap Cash Holding yang memperoleh hasil bahwa GCG tidak mampu memengaruhi hubungan Net Working Capital pada Cash Holding.…”

Section: Pendahuluanunclassified

“…Namun, (Maarif et al, 2019) dan (Stefany & Ekadjaja, 2019) menemukan bahwa Net Working Capital tidak berpengaruh signifikan terhadap Cash Holding. (Maarif et al, 2019) dan (Hayati, 2020) melakukan penelitian tentang pengaruh GCG yang diproksikan dengan aktivitas dewan komisaris dalam memoderasi hubungan Net Working Capital terhadap Cash Holding yang memperoleh hasil bahwa GCG tidak mampu memengaruhi hubungan Net Working Capital pada Cash Holding. Berdasarkan penjelasan di atas, penelitian ini dilakukan untuk mengetahui (1) Apakah hutang atau Leverage memengaruhi Cash Holding?…”

Section: Pendahuluanunclassified

“…Hasil penelitian ini sejalan dengan hasil penelitian (Stefany & Ekadjaja, 2019). Namun bertentangan dengan hasil penelitian (Aftab et al, 2018;Ali et al, 2016;Hayati, 2020;Herijanto & Budisantosa, 2015;Jamil et al, 2016;Kudu & Salim, 2021;Liadi & Suryanawa, 2018;Maarif et al, 2019;Mesfin, 2016;Suherman, 2017;Zulyani & Hardiyanto, 2019).…”

Section: Diskusiunclassified

“…(Hayati, 2020) menyatakan GCG tidak memberikan pengaruh signifikan karena perusahaan menyelengarakan rapat dewan komisaris hanya untuk menjalankan tugasnya. Hasil penelitian ini sesuai dengan hasil penelitian (Hayati, 2020;Maarif et al, 2019).…”

Section: Diskusiunclassified

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Faktor yang memengaruhi keputusan Cash Holding pada Perusahaan Manufaktur di Indonesia

Jenny

2022

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This study aims to examine the relationship between Leverage, Cash Flow, and Net Working Capital on Cash Holding moderated by GCG. The dependent variable of this study is Cash Holding, the independent variable is Leverage, Cash Flow, and Net Working Capital, and the moderating variable is GCG. Manufacturing companies listed on the IDX during the 2017 to 2019 period were used as samples for this study using a purposive sampling research method. The total sample obtained by this method is 130 samples with a total of 390 observations. This study uses the panel data analysis method with a fixed-effect model as an estimation model. The results indicate that Leverage has a significant effect, meanwhile, Cash Flow and Net Working Capital have no significant effect on Cash Holding, and GCG proxied by the activities of the board of commissioners found cannot moderate the effect of all independent variables on Cash Holding significantly.

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Section: Pendahuluanunclassified

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Faktor yang memengaruhi keputusan Cash Holding pada Perusahaan Manufaktur di Indonesia

Jenny

2022

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“…The greater the Capital Expenditure, the effect of increasing Cash Holding. Conversely, the smaller the Capital Expenditure will have the effect of decreasing Cash Holding (Maarif et al, 2019).…”

Section: Introductionmentioning

confidence: 99%

The Effect of Sales Growth, Cash Conversion Cycle and Capital Expenditure on Cash Holding

2022

JIAFE

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This study analyzes the effect of sales growth, cash conversion cycle, and capital expenditure on cash holding. The population in this study were 78 property and real estate sector companies listed on the Indonesia Stock Exchange from 2016-2020. The sample selection technique used was purposive sampling and obtained 28 companies for 5 years and the total data obtained were 140 research data. The data analysis method used in this research is panel data regression analysis. The results showed that sales growth, cash conversion cycle, and capital expenditures simultaneously affected cash holdings. While partially sales growth has an effect on cash holding, cash conversion cycle and capital expenditure have no effect on cash holding. Thus, to maintain the availability of cash in the company it is necessary to maintain sales growth. ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh pertumbuhan penjualan, siklus konversi kas, dan belanja modal terhadap cash holding. Populasi dalam penelitian ini adalah 78 perusahaan sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia pada tahun 2016-2020. Teknik pemilihan sampel yang digunakan adalah purposive sampling dan diperoleh 28 perusahaan selama 5 tahun dan total data yang diperoleh sebanyak 140 data penelitian. Metode analisis data yang digunakan dalam penelitian ini adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa secara simultan pertumbuhan penjualan, siklus konversi kas dan pengeluaran modal berpengaruh terhadap kepemilikan kas. Sedangkan secara parsial sales growth berpengaruh terhadap cash holding, cash conversion cycle dan capital expenditure tidak berpengaruh terhadap tidak berpengaruh terhadap cash holding. Dengan demikian, untuk menjaga ketersediaan kas dalam perusahaan perlu dengan menjaga pertumbuhan penjualan.

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Corporate Governance In Cash Management, Net Working Capital, And Cash Holding

2023

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Manufacturing companies need effective cash management to meet their capital expenditures and cash holding. Effective cash management needs to be supported by good governance so that it can determine adequate cash holding. Independent variables in this study were measured by cash flow, cash conversion cycle, capital expenditure, net working capital, and board of commissioners' activities. Governance measured by the board of commissioners' activities is also a moderation variable. The data in this study were processed and analyzed using Eviews 10 for the period 2017 to 2020. The panel's data regression results show that the cash conversion cycle and net working capital have a negative influence on cash holding. Cash flow, capital expenditure, and board of commissioners' activities have no effect. The moderation regression test results show that the board of commissioners' activities could not moderate the influence of cash flow, cash conversion cycle, capital expenditure, and net working capital on cash holding.

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Pengaruh Interest Income Growth , Net Working Capital, Dan Capital Expenditure Terhadap Cash Holding Dengan Aktivitas Dewan Komisaris Sebagai Variabel Moderasi

Cited by 8 publications

References 3 publications

Faktor yang memengaruhi keputusan Cash Holding pada Perusahaan Manufaktur di Indonesia

Faktor yang memengaruhi keputusan Cash Holding pada Perusahaan Manufaktur di Indonesia

The Effect of Sales Growth, Cash Conversion Cycle and Capital Expenditure on Cash Holding

Corporate Governance In Cash Management, Net Working Capital, And Cash Holding

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