DETERMINASI CASH HOLDING: ANALISIS OPERATING CASH FLOW DAN DEWAN KOMISARIS INDEPENDEN PADA SEKTOR PROPERTI DAN REAL ESTATE

Alfi Syahrin, . (2026) DETERMINASI CASH HOLDING: ANALISIS OPERATING CASH FLOW DAN DEWAN KOMISARIS INDEPENDEN PADA SEKTOR PROPERTI DAN REAL ESTATE. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

Global and internal conditions compel companies to prepare their financial standing for long-term sustainability, including the property and real estate sector, which is considered one of the leading industries in Indonesia. This study aims to examine the effect of operating cash flow and independent board of commissioners on cash holding in property and real estate sector companies for the period 2021–2024. The data used in this study are secondary data in the form of financial statements and annual reports published through the IDX website or the respective company websites. The population consists of property and real estate sector companies listed on the Indonesia Stock Exchange from 2021 to 2024. The sample comprises 70 companies out of a total of 92 companies, selected using purposive sampling. The regression method employed is panel data regression, with hypothesis testing conducted using STATA-17 software. The partial test results indicate that operating cash flow has a positive and significant effect on cash holding. Meanwhile, the independent board of commissioners variable has no significant effect on cash holding. Through the F-test or simultaneous test, operating cash flow and the independent board of commissioners jointly have a significant effect on cash holding.

Item Type: Thesis (Skripsi)
Additional Information: [No. Panggil: 2210112074] [Pembimbing: Ali Tafriji Biswan] [Penguji 1: Rahmiyatus Syukra] [Ketua Penguji: Masripah]
Uncontrolled Keywords: Cash Holding, Operating Cash Flow, Board of Comissioners, Property and Real Estate Sector.
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User: ALFI SYAHRIN
Date Deposited: 31 Aug 2026 04:48
Last Modified: 31 Aug 2026 04:48
URI: http://repository.upnvj.ac.id/id/eprint/51340

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