PENGARUH NET WORKING CAPITAL, LEVERAGE DAN TAX AVOIDANCE TERHADAP CASH HOLDING PADA PERUSAHAAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2020-2021

Abstract

This study aims to determine "The Effects of Net Working Capital, Leverage and Tax Avoidance on Cash Holding in Real Estate Companies Listed on the Indonesian Stock Exchange in 2020-2021". The analysis used is Multiple Linear Analysis. The sample in this study were 21 real estate companies. Research year from 2020-2021. The type of data in this research is secondary data. The sample research method is purposive sampling method, and data processing uses SPSS software. The results of this study are Net Working Capital, Leverage partially has a significant effect on Cash Holding in Real Estate Companies Listed on the Indonesia Stock Exchange, while Tax Avoidance has no effect and is not significant on Cash Holding companies in Real Estate listed on the Indonesia Stock Exchange. Another result is that Net Working Capital, Leverage and Tax Avoidance simultaneously have a significant effect on Cash Holding in Real Estate Companies Listed on the Indonesia Stock Exchange.