The Pengaruh Cash Flow, Modal Kerja, dan Pertumbuhan Penjualan terhadap Cash Holding, Perusahaan Consumer Non-Cyclicals

  • Windi Astuti Universitas Sumatera Utara, Indonesia
  • Liza Ariyani Universitas Sumatera Utara, Indonesia
  • Rahman Rahman Politeknik Negeri Medan, Indonesia
  • Ibnu Azhar * Mail Universitas Sumatera Utara, Indonesia
DOI: https://doi.org/10.47065/jamek.v5i2.2085
Keywords: Operating Cash Flow; Net Working Capital; Sales Growth; Cash Holding

Abstract

This study aims to determine the influence of operating cash flow, net working capital, and sales growth on cash holding. The population in this study of non-cyclicals consumer sector companies on the IDX from 2019-2022. This type of research is quantitative with a research population of non-cyclicals consumer sector companies on the IDX from 2019-2022, totaling 125 companies. Sampel selection was determined by purposive sampling method, resulting in 47 companies that meet the criteria and are included in the sample. The type data used is secondary data, collected using statistical dataset methods. The data analysis techniques used consist of deskriptive statistical analysis tests, classical assumption test, multiple linear regression analysis test, and hypotesis tests. The research results show that partially the operating cash flow and net working capital variables have a significant positive effect on cash holding. While the sales growth do not effect cash holding. Simultaneously the variables operating cash flow, net working capital, and sales growth, have a joint effect on cash holding.

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Published
2025-06-25
How to Cite
Astuti, W., Ariyani, L., Rahman, R. and Azhar, I. (2025) “The Pengaruh Cash Flow, Modal Kerja, dan Pertumbuhan Penjualan terhadap Cash Holding, Perusahaan Consumer Non-Cyclicals ”, Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK), 5(2), pp. 498-506. doi: 10.47065/jamek.v5i2.2085.
Issue
Vol 5 No 2 (2025): Edisi Mei 2025
Section
Articles

Copyright (c) 2025 Ibnu Azhar, Windi Astuti, Liza Ariyani, Rahman Rahman

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