RAMADHAN, MUHAMMAD FADHILAH and Patmawati, Patmawati (2025) DETERMINAN CASH HOLDING PERUSAHAAN NONKEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2023. Undergraduate thesis, Sriwijaya University.
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Abstract
This research was conducted to empirically examine the influence of the proportion of independent commissioners, the size of the board of commissioners, institutional ownership, tax avoidance, and firm size on cash holding. The data used in this research are secondary data obtained from the financial or annual reports of 32 firms listed on the Indonesia Stock Exchange from 2014 to 2023. Based on the results of panel data regression, it is found that the size of board of commissioners negatively influences cash holding, while the proportion of independent commissioners, institutional ownership, tax avoidance, and firm size do not significantly influence cash holding.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Cash Holding, Perusahaan Nonkeuangan, Tax Avoidance |
Subjects: | H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax |
Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
Depositing User: | Muhammad Fadhilah Ramadhan |
Date Deposited: | 29 Jun 2025 15:32 |
Last Modified: | 29 Jun 2025 15:32 |
URI: | http://repository.unsri.ac.id/id/eprint/176040 |
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