Pengaruh operating lease pada pengelolaan cadangan kas perusahaan

Sanjaya, Winson (2024) Pengaruh operating lease pada pengelolaan cadangan kas perusahaan. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini dilakukan untuk mengetahui bagaimana pengaruh operating lease pada masa yang akan datang terhadap pengelolaan cadangan kas perusahaan dan untuk mengetahui pengaruh implementasi PSAK 73 terhadap pengelolaan cadangan kas perusahaan. Data untuk penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia (BEI) dengan rentang waktu tahun 2015 hingga 2022. Analisa pada perusahaan ini menggunakan regresi Driscroll-Kraay. Hasil penelitian mengungkapkan bahwa adanya hubungan positif pada operating lease masa yang akan datang terhadap pengelolaan kas/ This study was conducted to understand the relationship on future operating lease obligations on its cash holding and to find out whether the implementation of PSAK 73 differs to prior implementation regarding the operating lease accounting treatment. The data for this research consists of non-financial companies listed on Indonesia Stock Exchange (IDX) from period 2015 to 2022. Analysis on these companies was conducted using Driscroll-Kraay regression. This study reveals a positive relationship between future operating lease obligation on its cash holdings.

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