Perbedaan cash holding pada perusahaan Dengan leverage tinggi dan rendah

  • Wijaya A
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Abstract

This research tests the difference of cash holdings based on high and low corporate leverage for a sample of manufacturing company enlisted in Indonesian Stock Exchange over the pe- riod 2005-2007. Population of this research is all of manufacturing company at Indonesian Stock Exchange. Sampling methods use purposive sampling method. Hypothesis test use Mann- Whitney analysis. The results show that there are significance difference of cash holding among high leverage and low leverage firm. Firm with high leverage hold lower level of corpo- rate cash holdings. Keyword: cash holding, dummy, leverage.

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Wijaya, A. L. (2011). Perbedaan cash holding pada perusahaan Dengan leverage tinggi dan rendah. Jurnal Reviu Akuntansi Dan Keuangan, 1(1), 57. https://doi.org/10.22219/jrak.v1i1.500

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