Pengaruh Investment Opportunity Set, Kualitas Akrual dan Firm Size terhadap Cash Holding dengan Leverage Sebagai Variabel Moderasi

Rahmawati, Novita (2025) Pengaruh Investment Opportunity Set, Kualitas Akrual dan Firm Size terhadap Cash Holding dengan Leverage Sebagai Variabel Moderasi. S1 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to examine the effect of the Investment Opportunity Set, Accrual Quality, and Firm Size on Cash Holding with Leverage as a moderating variable. The research uses secondary data obtained from the annual reports of property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. This quantitative research employs multiple linear regression analysis and moderated regression analysis (MRA). The sample consists of 65 company reports collected using a purposive sampling method. The results indicate that Accrual Quality and Firm Size have a positive effect on Cash Holding, while the Investment Opportunity Set has no effect on Cash Holding. Furthermore, Leverage moderates the effect of Accrual Quality on Cash Holding, but does not moderate the effect of the Investment Opportunity Set or Firm Size on Cash Holding.

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Investment Opportunity Set., Accrual Quality. , Firm Size., Cash Holding., Leverage
Subjects: A Social Sciences > HF Commerce
A Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: NOVITA RAHMAWATI NOVITA
Date Deposited: 02 Oct 2025 05:20
Last Modified: 02 Oct 2025 05:20
URI: http://eprint.unipma.ac.id/id/eprint/5115

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