The Effect of Operating Cash Flow, Net Working Capital, and Earning Quality on Cash Holding of Consumer Goods Companies

DOI

10.2991/aebmr.k.220501.061How to use a DOI?

Keywords

operating cash flow; net working capital; earning quality; cash holding

Abstract

Cash holding is cash or cash equivalent available in the company that is used for operating expenses. Holdings of cash are considered as cash and cash equivalents that can be converted into cash when needed. A sufficient amount of cash holdings indicates good liquidity of a company.

The main objective of this study is to explore the effect of operating cashflow, networking capital, and earnings quality on consumer goods companies registered in the Indonesia Stock Exchange for the 2017-2019 period. Research data from 30 companies in the form of panel data were analyzed using multiple linear regression method using E-views 11 software. The results shown operating cash flow affect positively against cash holding, net working capital affect negatively towards cash holding, while earnings quality has no effect on cash holding.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article distributed under the CC BY-NC 4.0 license.

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TY  - CONF
AU  - Nurainun Bangun
AU  - Khairina Natsir
PY  - 2022
DA  - 2022/05/11
TI  - The Effect of Operating Cash Flow, Net Working Capital, and Earning Quality on Cash Holding of Consumer Goods Companies
BT  - Proceedings of the tenth International Conference on Entrepreneurship and Business Management 2021 (ICEBM 2021)
PB  - Atlantis Press
SP  - 405
EP  - 411
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220501.061
DO  - 10.2991/aebmr.k.220501.061
ID  - Bangun2022
ER  -