TANGGUNG JAWAB LINGKUNGAN, PERTUMBUHAN DAN SIKLUS HIDUP PERUSAHAAN TERHADAP CASH HOLDING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
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Published:2022-11-11
Issue:2
Volume:22
Page:271-284
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ISSN:2442-9708
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Container-title:Media Riset Akuntansi, Auditing & Informasi
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language:
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Short-container-title:accounting, auditing, information
Author:
Hardinto Andi Aditya,Gunawan Juniati,Anis Idrianita
Abstract
The research examines the effect of environmental responsibility, growth and company life cycle on cash holding - This study uses secondary data in the annual report of manufacturing companies obtained through the official website of the Indonesia Stock Exchange (www.idx.co.id) , a sustainability report that can be obtained through the company's website and GRI-Database during the 2018-2020 period with a total sample of 195 samples. Multiple linear regression analysis can be concluded that environmental responsibility has a negative effect on cash holding, growth has a positive effect on cash holding and the company's life cycle in a stagnant stage has a positive effect on cash holding.
Publisher
Universitas Trisakti
Cited by
1 articles.
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