The Effect Of Company Size, Audit Quality And Profitability On Earnings Management
Keywords:
Net working capital , Growth Opportunity , Leverage , Profitability , Cash holdingAbstract
This study examines the influence of net working capital, growth opportunity, leverage, and profitability on cash holdings. The research data was taken from 22 infrastructure companies listed on the Indonesia Stock Exchange from 2019 to 2022. We used multiple linear regression with the SPSS 26 analysis tool as the statistical method to analyze the data. The results show that net working capital, leverage, and profitability have a significantly positive effect on cash holding, while growth opportunity was found to be insignificant to cash holding. Simultaneously, net working capital, growth opportunity, leverage, and profitability significantly affect cash holdings.
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Copyright (c) 2024 Angel Pattrecia, Najwa Fajastia, Silvi Anggia, Deliana Deliana, Khanti Listya (Author)
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Simposium Ilmiah Akuntansi under the terms of a Creative Commons Attribution 4.0 International License / CC BY 4.0 This license permits anyone to copy and redistribute this material in any form or format, compose, modify, and make derivative works of this material for any purpose, including commercial purposes, so long as they include credit to the Author of the original work.
