Pengaruh cash holding dan short-term debt terhadap financial performance perusahaan manufaktur yang terdaftar di bei.

DETAIL KOLEKSI

Pengaruh cash holding dan short-term debt terhadap financial performance perusahaan manufaktur yang terdaftar di bei.

Oleh : Salsabillah Amilawati

Info Katalog

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2024

Pembimbing 1 : Henny Setyo Lestari

Kata Kunci : Cash Holding, Dividend Policy, Firm Size, Sales Growth, Short-term Debt, Tangibility.

Status Posting : Published

Status : Lengkap

File Repositori

No.	Nama File	Hal.
1.	2024_SK_SMJ_022002001175_Halaman-Judul.pdf	10
2.	2024_SK_SMJ_022002001175_Surat-Pernyataan-Revisi-Terakhir.pdf	1
3.	2024_SK_SMJ_022002001175_Surat-Hasil-Similaritas.pdf	1
4.	2024_SK_SMJ_022002001175_Halaman-Pernyataan-Persetujuan-Publikasi-Tugas-Akhir-untuk-Kepentingan-Akademis.pdf	1
5.	2024_SK_SMJ_022002001175_Lembar-Pengesahan.pdf	4
6.	2024_SK_SMJ_022002001175_Pernyataan-Orisinalitas.pdf	1
7.	2024_SK_SMJ_022002001175_Formulir-Persetujuan-Publikasi-Karya-Ilmiah.pdf	1
8.	2024_SK_SMJ_022002001175_Bab-1.pdf	12
9.	2024_SK_SMJ_022002001175_Bab-2.pdf	23
10.	2024_SK_SMJ_022002001175_Bab-3.pdf	12
11.	2024_SK_SMJ_022002001175_Bab-4.pdf	14
12.	2024_SK_SMJ_022002001175_Bab-5.pdf	5
13.	2024_SK_SMJ_022002001175_Daftar-Pustaka.pdf	7
14.	2024_SK_SMJ_022002001175_Lampiran.pdf	29

Abstrak
Abstract

P Penelitian ini dibuat dengan tujuan untuk mengetahui pengaruh cash holding dan short-term debt terhadap kinerja keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Kinerja keuangan diukur dengan return on asset (ROA) dan return on equity (ROE) sebagai variabel dependen. Variabel independen pada penelitian ini berupa cash holding dan short-term debt. Serta adanya variabel kontrol berupa firm size, sales growth, tangibility, dan dividend policy. Jumlah sampel pada penelitian ini sebanyak 240 data yang terdiri dari 48 perusahaan manufaktur dikali dengan 5 tahun. Teknik pengambilan data pada penelitian ini menggunakan teknik purposive sampling. Metode pengujian pada penelitian ini menggunakan metode regresi data panel yang diolah menggunakan software e-views 12. Hasil penelitian ini menunjukkan adanya pengaruh negatif short-term debt terhadap return on asset (ROA) dan return on equity (ROE). Sales growth berpengaruh positif terhadap return on asset (ROA). Firm size berpengaruh positif return on equity (ROE). Cash holding, tangibility, dan dividend policy tidak memiliki pengaruh terhadap return on asset (ROA) dan return on equity (ROE). Hasil dari penelitian ini diharapkan dapat menjadi masukan bagi manajer keuangan untuk meningkatkan nilai financial performance yang diukur oleh ROA dan ROE. Perusahaan perlu memperhatikan kebutuhan hutang perusahaan, berinvestasi terhadap barang produktif, dan menggunakan skala ekonomi.

T This study aims to determine the influence of cash holding and short-term debt on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2023 period. Financial performance is measured by return on assets (ROA) and return on equity (ROE) as dependent variables. The independent variables in this study are cash holding and short-term debt. Also control variables are firm size, sales growth, tangibility, and dividend policy. The number of samples in this study is 240 data consisting of 48 manufacturing companies multiplied by 5 years. The data collection technique in this study uses a purposive sampling technique. The testing method in this study uses a panel data regression method processed using e-views software 12. The results of this study show that there is a negative influence of short-term debt on return on asset (ROA) and return on equity (ROE). Sales growth has a positive effect on return on assets (ROA). Firm size has a positive effect on return on equity (ROE). Cash holding, tangibility, and dividend policy have no effect on return on assets (ROA) and return on equity (ROE). The results of this study expected to be an input for financial managers to increase the value of financial performance measured by ROA and ROE. Companies need to pay attention to the company\\\'s debt needs, invest in productive goods, and use economies of scale.