DAFTAR ISI
COVER
LEMBAR PENGESAHAN ... Error! Bookmark not defined.
ABSTRAK ... Error! Bookmark not defined.
KATA PENGANTAR ... Error! Bookmark not defined.
DAFTAR ISI... 1 DAFTAR TABEL ... 7 DAFTAR GAMBAR ... 8 BAB I PENDAHULUAN ... Error! Bookmark not defined.
1.1 Latar Belakang Penelitian ... Error! Bookmark not defined.
1.2 Identifikasi dan Rumusan Masalah ... Error! Bookmark not defined.
1.2.1 Identifikasi Masalah ... Error! Bookmark not defined.
1.2.2 Rumusan Masalah ... Error! Bookmark not defined.
1.3 Tujuan Penelitian ... Error! Bookmark not defined.
1.4 Manfaat Penelitian ... Error! Bookmark not defined.
1.4.1 Manfaat Teoritis ... Error! Bookmark not defined.
1.4.2 Manfaat Praktis... Error! Bookmark not defined.
BAB II KAJIAN PUSTAKA,KERANGKA PEMIKIRAN DAN HIPOTESISError!
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2.1 Kajian Pustaka... Error! Bookmark not defined.
2.1.1 Teori IlmuAkuntansi ... Error! Bookmark not defined.
2.1.1.1 Pengertian Akuntansi ... Error! Bookmark not defined.
2.1.1.2 Tujuan Akuntansi ... Error! Bookmark not defined.
2.1.1.3 Fungsi Akuntansi ... Error! Bookmark not defined.
2.1.1.4 Siklus Akuntansi ... Error! Bookmark not defined.
2.1.1.5 Jenis-Jenis Akuntansi ... Error! Bookmark not defined.
2.1.2 Akuntansi Keuangan ... Error! Bookmark not defined.
2.1.2.1 Pengertian Akuntansi KeuanganError! Bookmark not defined.
2.1.2.2 Tujuan Akuntansi KeuanganError! Bookmark not defined.
2.1.2.3 Tujuan Laporan KeuanganError! Bookmark not defined.
2.1.3 Cash Flow... Error! Bookmark not defined.
2.1.3.1 Pengertian Cash Flow ... Error! Bookmark not defined.
2.1.3.2 Laporan Arus Kas ... Error! Bookmark not defined.
2.1.3.3 Tujuan Laporan Arus Kas .. Error! Bookmark not defined.
2.1.3.4 Klasifikasi Arus Kas ... Error! Bookmark not defined.
2.1.4 Operating Cash Flow ... Error! Bookmark not defined.
2.1.4.1 Pengertian Operating Cash FlowError! Bookmark not defined.
2.1.4.2 Metode Pelaporan Operating Cash FlowError! Bookmark not defined.
2.1.5 Cash Conversion Cycle ... Error! Bookmark not defined.
2.1.5.1 Pengertian Cash Conversion CycleError! Bookmark not defined.
2.1.5.2 Pengukuran Cash Conversion CycleError! Bookmark not defined.
2.1.6 Cash Holding ... Error! Bookmark not defined.
2.1.6.1 Pengertian Cash Holding ... Error! Bookmark not defined.
2.1.6.2 Pengukuran Cash Holding . Error! Bookmark not defined.
2.1.6.3 Motif Cash Holding ... Error! Bookmark not defined.
2.1.6.4 Pengelolaan Cash Holding . Error! Bookmark not defined.
2.1.7 Pecking Order Theory ... Error! Bookmark not defined.
2.1.8 Hubungan Variabel... Error! Bookmark not defined.
2.1.8.1 Pengaruh Operating Cash Flow Terhadap Cash HoldingError!
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2.1.8.2 Pengaruh Cash Conversion Cycle Terhadap Cash HoldingError!
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2.1.8.3 Pengaruh Operating Cash Flow dan Cash Conversion Cycle Terhadap Cash Holding ... Error! Bookmark not defined.
2.1.9 Penelitian Terdahulu... Error! Bookmark not defined.
2.2 Kerangka Pemikiran ... Error! Bookmark not defined.
2.3 Hipotesis ... Error! Bookmark not defined.
BAB III METODE PENELITIAN ... Error! Bookmark not defined.
3.1 Metode Penelitian yang Digunakan ... Error! Bookmark not defined.
3.2 Definisi dan Operasionalisasi Variabel .. Error! Bookmark not defined.
3.2.1 Definisi Variabel ... Error! Bookmark not defined.
3.2.1.1 Variabel Bebas/Independent (X)Error! Bookmark not defined.
3.2.1.2 Variabel Terikat/Dependent (Y)Error! Bookmark not defined.
3.2.2 Operasioalisasi Variabel ... Error! Bookmark not defined.
3.3 Populasi dan Sampel Penelitian ... Error! Bookmark not defined.
3.3.1 Populasi ... Error! Bookmark not defined.
3.3.2 Sampel ... Error! Bookmark not defined.
3.4 Sumber dan Teknik Pengumpulan Data Error! Bookmark not defined.
3.4.1 Sumber Data ... Error! Bookmark not defined.
3.4.2 Teknik Pengumpulan Data ... Error! Bookmark not defined.
3.5 Teknik Analisis Data ... Error! Bookmark not defined.
3.5.1 Uji Asumsi Klasik ... Error! Bookmark not defined.
3.5.2 Analisi Pengaruh Operating Cash Flow Terhadap Cash HoldingError!
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3.5.2.1 Analisis Koefisien KorelasiError! Bookmark not defined.
3.5.2.2 Analisis Koefisien DeterminasiError! Bookmark not defined.
3.5.2.3 Analisis Uji t (Uji Hipotesis)Error! Bookmark not defined.
3.5.3 Analisis Pengaruh Cash Conversion Cycle Terhadap Cash Holding ... Error! Bookmark not defined.
3.5.3.1 Analisis Kofisien KorelasiError! Bookmark not defined.
3.5.3.2 Analisi Korelasi DeterminasiError! Bookmark not defined.
3.5.3.3 Analisis Uji t (Uji Hipotesis)Error! Bookmark not defined.
3.5.4 Analisis Pengaruh Operating Cash Flow dan Cash Conversion Cycle Terhadap Cash Holding... Error! Bookmark not defined.
3.5.4.1 Analisis Regresi Linier BergandaError! Bookmark not defined.
3.5.4.2 Analisis Koefisien Korelasi BergandaError! Bookmark not defined.
3.5.4.3 Analisis Koefisien DeterminasiError! Bookmark not defined.
3.5.4.4 Analisis Uji F ... Error! Bookmark not defined.
3.6 Tempat dan Waktu Penelitian ... Error! Bookmark not defined.
3.6.1 Tempat Penelitian ... Error! Bookmark not defined.
3.6.2 Waktu Penelitian ... Error! Bookmark not defined.
HASIL PENELITIAN DAN PEMBAHASAN ... Error! Bookmark not defined.
4.1 Hasil Penelitian ... Error! Bookmark not defined.
4.1.1 Objek Penelitian ... Error! Bookmark not defined.
4.1.2 Deskripsi Variabel yang Diteliti . Error! Bookmark not defined.
4.1.2.1 Hasil Penelitian Operating Cash Flow pada Perusahaan Sub Sektor Kosmetik dan Keperluan Rumah Tangga Periode 2017-2021Error!
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4.1.2.2 Hasil Penelitian Cash Conversion Cycle pada Perusahaan Sub Sektor Kosmetik dan Keperluan Rumah Tangga Periode 2017-2021Error!
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4.1.2.3 Hasil Penelitian Cash Holding pada Perusahaan Sub Sektor Kosmetik dan Keperluan Rumah Tangga Periode 2017-2021Error! Bookmark not defined.
4.1.3 Analisis Statistik Deskriptif... Error! Bookmark not defined.
4.1.4 Hasil Uji Asumsi Klasik ... Error! Bookmark not defined.
4.1.4.1. Uji Normalitas ... Error! Bookmark not defined.
4.1.4.2. Uji Multikolinearitas... Error! Bookmark not defined.
4.1.4.3. Uji Autokorelasi ... Error! Bookmark not defined.
4.1.4.4 Uji Heteroskedastisitas .. Error! Bookmark not defined.
4.1.5 Uji Hipotesis ... Error! Bookmark not defined.
4.1.5.1 Pengaruh Operating Cash Flow Terhadap Cash Holding Pada Perusahaan Sub Sektor Kosmetik dan Keperluan Rumah Tangga Yang Terdaftar di BEI Periode 2017-2021Error! Bookmark not defined.
4.1.5.2Pengaruh Cash Conversion Cycle Terhadap Cash Holding Pada Perusahaan Sub Sektor Kosmetik dan Keperluan Rumah Tangga Yang Terdaftar di BEI Periode 2017-2021Error! Bookmark not defined.
4.1.5.3 Pengaruh Operating Cash Flow dan Cash Conversion Cycle Terhadap Cash Holding Pada Perusahaan Sub Sektor Kosmetik dan Keperluan Rumah Tangga Yang Terdaftar di BEI Periode 2017-2021 ... Error! Bookmark not defined.
4.2 Pembahasan ... Error! Bookmark not defined.
4.2.1 Pengaruh Operating Cash Flow Terhadap Cash Holding Perusahaan Sub Sektor Kosmetik Dan Keperluan Rumah Tangga yang Teedaftar di BEIError!
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4.2.2 Pengaruh Cash Conversion Cycle Terhadap Cash Holding Perusahaan Sub Sektor Kosmetik Dan Keperluan Rumah Tangga yang Terdaftar di BEIError!
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4.2.3 Pengaruh Operating Cash Flow dan Cash Conversion Cycle Terhadap Cash Holding Perusahaan Sub Sektor Kosmetik Dan Keperluan Rumah Tangga yang Terdaftar di BEI ... Error! Bookmark not defined.
BAB V SIMPULAN DAN SARAN ... Error! Bookmark not defined.
5.1 Simpulan ... Error! Bookmark not defined.
5.2 Saran ... Error! Bookmark not defined.
DAFTAR PUSTAKA ... Error! Bookmark not defined.
DAFTAR TABEL
Tabel 1.1 Tingkat Cash Holding ... 6
Tabel 2.1 Penelitian Terdahulu ... 46
Tabel 3.1 Operasional Variabel ... 57
Tabel 3.2 Daftar Populasi Penelitian ... 59
Tabel 3.3 Kriteria Pemilihan Sampel ... 60
Tabel 3.4 Anggota Sampel Penelitian ... 61
Tabel 3.5 Pedoman Interpretasi Koefisien Korelasi ... 68
Tabel 3.6 Waktu Penelitian ... 78
Tabel 4.1 Hasil Penelitian Operating Cash Flow pada Perusahaan Sub Sektor Kosmetik dan Keperluan Rumah Tangga Periode 2017-2021 ... 81
Tabel 4.2 Hasil Penelitian Cash Conversion Cycle pada Perusahaan Sub Sektor Kosmetik dan Keperluan Rumah Tangga Periode 2017-2021 ... 84
Tabel 4.3 Hasil Penelitian Cash Holding pada Perusahaan Sub Sektor Kosmetik dan Keperluan Rumah Tangga Periode 2017-2021 ... 87
Tabel 4.4 Hasil Analisis Statistik Deskriptif... 90
Tabel 4.5 Hasil Uji Statistik ... 92
Tabel 4.6 Hasil Uji Multikolinearitas ... 93
Tabel 4.7 Hasil Uji Autokorelasi ... 94
Tabel 4.8 Nilai Perhitungan Korelasi Operating Cash Flow Terhadap Cash Holding ... 96
Tabel 4.9 Hasil Analisis Korelasi Operating Cash Flow Terhadap Cash Holding ... 93
Tabel 4.10 Hasil Analisis Koefisien Determinasi Operating Cash Flow Terhadap Cash Holding ... 90
Tabel 4.11 Hasil Uji t Operating Cash Flow Terhadap Cash Holding ... 92 Tabel 4.12 Nilai Perhitungan Korelasi Cash Conversion Cycle
Terhadap Cash Holding ... 93 Tabel 4.13 Hasil Analisis Korelasi Cash Conversion Cycle
Terhadap Cash Holding ... 90 Tabel 4.14 Hasil Analisis Koefisien Determinasi Cash Conversion Cycle
Terhadap Cash Holding ... 92 Tabel 4.15 Hasil Uji t Cash Conversion Cycle Terhadap Cash Holding... 93 Tabel 4.16 Nilai Perhitungan Pengaruh Operating Cash Flow dan Cash Conversion
Cycle Terhadap Cash Holding ... 94 Tabel 4.17 Hasil Regresi Linier Berganda ... 96 Tabel 4.18 Hasil Analisis Koefisien Korelasi Berganda ... 93 Tabel 4.19 Hasil Analisis Koefisien Determinasi Operating Cash Flow dan
Cash Conversion Cycle Terhadap Cash Holding ... 90 Tabel 4.20 Hasil Uji f... 92
DAFTAR GAMBAR
Gambar 1.1 Tren Perkembangan Cash Holding ... 7 Gambar 2.1 Paradigma Penelitian ... 52 Gambar 3.1 Langkah-langkah Penelitian Kuantitatif ... 55 Gambar 4.1 Operating Cash Flow pada Perusahaan Sub Sektor Kosmetik
dan Keperluan Rumah Tangga ... 90 Gambar 4.2 Cash Conversion Cycle pada Perusahaan Sub Sektor Kosmetik
dan Keperluan Rumah Tangga ... 94 Gambar 4.3 Histogram Uji Normalitas ... 95
