Analisis Pengaruh Earning Quality Terhadap Cash Holding di Bank Go Public:

Analysis of the Effect of Earning Quality on Cash Holding in Bank Go Public

Abstract

Laporan keuangan perusahaan harus berkualitas guna memberikan informasi yang relevan. Tingginya kualitas laporan keuangan mengindikasikan adanya Earning Quality. Earning Quality menunjukkan informasi yang sebenarnya tentang kinerja manajemen perusahaan. Earning Quality mempengaruhi tingkat Cash Holding perusahaan. Cash Holding adalah jumlah kas yang dimiliki perusahaan untuk menjalankan berbagai kegiatan perusahaan. kas merupakan hal yang paling penting dalam sebuah perusahaan. Metode yang digunakan dalam penelitian ini melalui Pendekatan efek tetap (Fixed Effect Model) atau Pendekatan efek random (Random Effect Model) serta Analisis Jalur. Hasil dari Penelitian ini secara simultan, seluruh variabel mempengaruhi Cash Holding. Secara parsial, hanya variabel Ukuran dan CAR yang memiliki pengaruh signifikan. Secara Analisis Jalur, seluruh variabel berpengaruh terhadap Cash Holding melalui Earning Quality.

The company's financial reports must be of high quality in order to provide relevant information. The high quality of financial reports indicates the existence of Earning Quality. Earning Quality shows actual information about the performance of company management. Earning Quality affects the level of the company's Cash Holding. Cash Holding is the amount of cash owned by the company to carry out various company activities. Cash is the most important thing in a company. The method used in this study is through a fixed effect approach (fixed effect model) or random effect approach (random effect model) and path analysis. The results of this study simultaneously, all variables affect Cash Holding. Partially, only the variables Size and CAR have a significant effect. In Path Analysis, all variables influence Cash Holding through Earning Quality.