Pandemi Covid 19: Pengaruh Cash Holding Di Perusahaan Sektor Real Estate Dan Properti

Authors

  • Isna Azizah STIE Totalwin, Indonesia
  • Dhian Andanarini Minar Savitri STIE Totalwin, Indonesia

Keywords:

Covid 19, Cash Holding, Growth Opportunity, Cash Flow, Capital Expenditure, Dividend Payout

Abstract

This research aims to examine the effects of growth opportunity, cash flow, capital expenditure, and dividend payout on cash holding during the covid 19 pandemic in real estate dan property sector companies. Research period 2020 to 2022. This study uses a purposive sample technique and multiple regression analysis with SPSS version 21. The result indicate that dividend payout has significant positive effect on cash holding, while growth opportunity, cash flow, dan capital expenditure have no effect on cash holding

References

Adi, S. W. (2023). Effect of Growth Opportunity , Cash Flow and Capital Expenditure to Cash Holding. 7(1), 316–326.

Afif, S., & Prasetiono. (2016). Analisis Faktor-Faktor Yang Mempengaruhi Kebijakan Cash Holding Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia Tahun 2010-2014. Diponegoro Journal of Management, 5(4), 1–11. http://ejournal-s1.undip.ac.id/index.php/management

Agung, S. W., & Hadinugroho, B. (2019). Analisis Firms Size, Profitabilitas Dan Laverage Terhadap Cash Holding Pada Perusahaan Manufaktur. Prosiding Seminar Nasional …. https://jurnal.untidar.ac.id/index.php/semnasfe/article/view/2062

Alicia, R., Putra, J., Fortuna, W., Felin, & Purba, M. I. (2020). Pengaruh Growth Opportunity, Leverage dan Firm Size terhadap Cash Holding. Riset Dan Jurnal Akuntansi, 4, 322–329. https://doi.org/10.33395/owner.v4i2.219

Angelia, M., & Dwimulyani, S. (2019). Profitability, Leverage Dan Firm Size Mempengaruhi Cash Holding Dengan Tax Avoidance Sebagai Variabel Intervening. Prosiding Seminar Nasional Pakar, 1–11. https://doi.org/10.25105/pakar.v0i0.4324

Chistian, N., & Fauziah, F. (2017). Faktor-Faktor Penahanan Dana (Cash Holding). Global Financial Accounting Journal, I (1), 13–22.

CP, P. E., & Suzan, L. (2023). Impact of Growth Oppportunity, Cash Holding, Manajerial Ownership, and Company Size on the LQ45 Index Company Value. Management Studies and Entrepreneurship Journal, 4(5) 2023.

Febriana., D., & Yulianto., A. (2017). Pengujian Pecking Order Theory Di Indonesia. Management Analysis Journal, 6(2)(2017)(2252–6552).

Hayati, N.-. (2020). Corporate Governance Sebagai Variabel Moderating Dengan Net Working Capital, Capital Expenditure, Cash Conversion Cycle, Cash Flow, Dan Growth Opportunity Yang Dapat Mempengaruhi Cash Holding. Business Management Analysis Journal (BMAJ), 3(2), 85–111. https://doi.org/10.24176/bmaj.v3i2.5184

Kusnandar. (2022). Sektor real estate Tumbuh 2,78% pada 2021. Pusat Data Ekonomi Dan Bisnis Indonesia. https://databoks.katadata.co.id/datapublish/2022/03/10/sektor-real-estate-tumbuh-278-pada-2021

Liunardi, F. C., & Suhendah, R. (2022). Faktor-Faktor Yang Mempengaruhi Cash Holdings Perusahaan. Jurnal Paradigma Akuntansi, 4(4), 1687–1695. https://doi.org/10.24912/jpa.v4i4.21403

Maarif, S., Anwar, C., & Darmansyah. (2019). Pengaruh Interest Income Growth, Net Working Capital dan Capital Expenditure Terhadap Cash Holding dengan Aktivitas Dewan Komisaris Sebagai Variabel Moderasi. Jurnal Madani, 2(1), 163–173.

Monica, L., Susanti, M., & Syanti Dewi. (2019). Faktor Yang Mempengaruhi Cash Holding Perusahaan Manufaktur Di BEI. Jurnal Multiparadigma Akuntansi, I No. 3/20, 827–834.

Nurainun Bangun, J. A. H. (2020). Pengaruh Growth Opportunity, Net Working Capital Dan Capital Expenditure Terhadap Cash Holding. Jurnal Paradigma Akuntansi, 2(3), 1343. https://doi.org/10.24912/jpa.v2i3.9562

Oktariyani, A. (2021). Analisis Kredit Bermasalah Pada Perbankan Di Indonesia Selama Masa Pandemi Covid-19. Strategy Management Jurnal, 11, No.02,. https://doi.org/2089-6948

Sari, M., & Zoraya, I. (2021). Perusahaan Industri Sektor Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2009-2018. Managament Insight: Jurnal Ilmiah Manajemen, 16(1), 61–80.

Wulandari, E. A., & Setiawan, M. A. (2019). Pengaruh Growth Opportunity, Net Working Capital, Cash Conversion Cycle Dan Dividend Payout Terhadap Cash Holding. Jurnal Eksplorasi Akuntansi, 1(3), 1259–1274. https://doi.org/10.24036/jea.v1i3.141

Downloads

Published

2024-07-30

How to Cite

Azizah, I., & Savitri, D. A. M. (2024). Pandemi Covid 19: Pengaruh Cash Holding Di Perusahaan Sektor Real Estate Dan Properti. Jurnal Akuntansi Dan Pajak, 25(1). Retrieved from https://www.jurnal.stie-aas.ac.id/index.php/jap/article/view/14446

Issue

Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024

Section

Articles

Citation Check

License

The copyright of the article fully belongs to the Jurnal Akuntansi dan Pajak and publishing rights belong entirely to LLPM STIE AAS Surakarta 

 Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Similar Articles

<< < 1 2 3 4 5 6 7 8 9 10 > >> 

You may also start an advanced similarity search for this article.