PENGARUH KEPEMILIKAN INSTITUSIONAL, LIKUIDITAS, CAPITAL EXPENDITURE, DAN PROFITABILITAS TERHADAP CORPORATE CASH HOLDING PADA MASA PANDEMI COVID-19

MISYKA QALBIYA NUGRHA IKHSANI, . (2022) PENGARUH KEPEMILIKAN INSTITUSIONAL, LIKUIDITAS, CAPITAL EXPENDITURE, DAN PROFITABILITAS TERHADAP CORPORATE CASH HOLDING PADA MASA PANDEMI COVID-19. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana pengaruh kepemilikan institusional, likuiditas, capital expenditure, dan profitabilitas terhadap corporate cash holding pada masa Pandemi Covid-19. Peneliti menjadikan perusahaan sektor perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020 sebagai populasi. Sampel dalam penelitian ini berjumlah 115 yang didapatkan melalui teknik purposive sampling. Penelitian ini menggunakan analisis regresi linier berganda, dengan jenis data sekunder yang diolah melalui aplikasi IBM SPSS versi 25. Corporate Cash Holding diukur dengan kas dan setara kas yang dibagi dengan total aset, kepemilikan institusional diukur dengan jumlah saham institusi dibagi jumlah saham yang beredar, likuiditas diukur menggunakan rumus current ratio, capital expenditure diukur dengan membagi perubahan aset tetap dengan total aset, dan profitabilitas diukur menggunakan rumus ROA. Hasil dari penelitian ini menunjukkan bahwa variabel kepemilikan institusional dan capital expenditure tidak berpengaruh terhadap corporate cash holding. Sedangkan variabel likuiditas dan profitabilitas berpengaruh positif terhadap corporate cash holding. Penelitian ini mendukung teori Pecking Order dan teori Trade-Off dalam menjelaskan pengaruh likuiditas dan profitabilitas terhadap corporate cash holding. Selain itu, penelitian ini juga dapat menjadi pertimbangan bagi perusahaan terkait pentingnya manajemen kas di masa krisis keuangan seperti pada saat Pandemi Covid-19. Kata Kunci: Corprate Cash Holding, Kepemilikan Institusional, Likuiditas, Capital Expenditure, dan Profitabilitas. *** This study was conducted with the aim of knowing how the influence of institutional ownership, liquidity, capital expenditure, and profitability on corporate cash holding during the Covid-19 pandemic. The researcher makes the trading, service, and investment sector companies listed on the Indonesia Stock Exchange (IDX) in 2020 as the population. The sample in this study amounted to 115 obtained through purposive sampling technique. This study uses multiple linear regression analysis, with the type of secondary data processed through the IBM SPSS version 25 application. Corporate Cash Holding is measured by cash and cash equivalents divided by total assets, institutional ownership is measured by the number of institutional shares divided by the number of outstanding shares, liquidity is measured using the current ratio formula, capital expenditure is measured by dividing changes in fixed assets by total assets, and profitability is measured using the ROA formula. The results of this study indicate that institutional ownership and capital expenditure variables have no effect on corporate cash holding. While the variables of liquidity and profitability have a positive effect on corporate cash holding. This study supports the Pecking Order theory and the Trade-Off theory in explaining the effect of liquidity and profitability on corporate cash holding. In addition, this research can also be a consideration for companies regarding the importance of cash management in times of financial crises such as during the Covid-19 Pandemic. Keywords: Cash Holding, Institutional Ownership, Liquidity, Capital Expenditure, and Profitability.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Etty Gurendrawati, M.Si., Ak ; 2). Hafifah Nasution, S.E., M.S.Ak
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Manajemen > Manajemen , Business
Divisions:	FE > S1 Akuntansi
Depositing User:	Users 16428 not found.
Date Deposited:	13 Sep 2022 07:07
Last Modified:	13 Sep 2022 07:07
URI:	http://repository.unj.ac.id/id/eprint/35764

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