Fatria, Reva Arsyi (2026) PENGARUH CASH HOLDING DAN INTELLECTUAL CAPITAL TERHADAP STRUKTUR MODAL DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2019-2023). S1 thesis, Universitas PGRI Madiun.
![[img]](https://eprint.unipma.ac.id/style/images/fileicons/text.png) |
Text
HALAMAN DEPAN.pdf Download (1MB) |
|
Text
ABSTRAK.pdf Download (1MB) |
|
Text
BAB I.pdf Download (7MB) |
|
Text
BAB II.pdf Download (16MB) |
|
Text
BAB III.pdf Restricted to Repository staff only Download (9MB) | Request a copy |
|
Text
BAB IV.pdf Restricted to Repository staff only Download (230kB) | Request a copy |
|
Text
BAB V.pdf Download (1MB) |
|
Text
DAFTAR PUSTAKA.pdf Download (6MB) |
|
Text
LAMPIRAN.pdf Restricted to Repository staff only Download (13MB) | Request a copy |
Abstract
This study aims to examine the effect of cash holdings and intellectual capital on capital structure with investment opportunity set as a moderating variable in banking companies listed on the Indonesia Stock Exchange during the period 2019-2023. This study uses a quantitative approach with multiple linear regression analysis and Moderated Regression Analysis (MRA) methods. The research sample consisted of 38 companies selected using purposive sampling based on specific criteria. The results showed that: (1) cash holdings did not affect capital structure; (2) intellectual capital had a significant effect on capital structure; (3) investment opportunity set was unable to moderate the relationship between cash holdings and capital structure; and (4) investment opportunity set was able to moderate the relationship between intellectual capital and capital structure. This finding supports the pecking order theory that banks with high intellectual capital generate high profitability, thereby strengthening capital through retained earnings and reducing leverage.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Cash Holding; Intellectual Capital; Struktur Modal; Investment Opportunity Set |
| Subjects: | A Social Sciences > HF Commerce > HF5601 Accounting A Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | FATRIA ARSYI REVA |
| Date Deposited: | 17 Apr 2026 08:00 |
| Last Modified: | 17 Apr 2026 08:00 |
| URI: | http://eprint.unipma.ac.id/id/eprint/7426 |
Actions (login required)
 |
View Item |
