Arindawati, Sherly (2026) Keragaman Gender Dewan, Investment Opportunity Set, Net Working Capital, dan Profitabilitas Terhadap Cash Holding dengan Perlindungan Investor sebagai Variabel Moderasi (Studi pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This study aims to analyze the effect of board gender diversity, investment opportunity set, net working capital, and profitability on cash holdings, with investor protection serving as a moderating variable. The research problem is based on the importance of determining an optimal level of cash holdings amid economic uncertainty. This study employs a quantitative approach using secondary data from food and beverage manufacturing companies during the 2020–2024 period. The data were analyzed using the Partial Least Squares (PLS) method through WarpPLS 7.0 software. The novelty of this study lies in the inclusion of board gender diversity as an independent variable and investor protection as a moderating variable in the relationship between corporate governance and financial factors affecting cash holdings in Indonesia. The results indicate that board gender diversity does not have a significant effect on cash holdings, whereas investment opportunity set, net working capital, and profitability have positive effects on cash holdings. Furthermore, investor protection strengthens the relationship between board gender diversity and cash holdings but does not moderate the relationship between investment opportunity set and cash holdings. Investor protection also weakens the relationships between net working capital and cash holdings, as well as between profitability and cash holdings. This study is expected to contribute theoretically to the development of the literature on cash holdings and corporate governance, while also providing practical implications for companies and investors in formulating optimal cash management policies. For regulators, the findings may serve as a consideration in strengthening investor protection and improving the quality of corporate governance.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||
| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Sherly Arindawati | ||||||||
| Date Deposited: | 02 Jun 2026 04:06 | ||||||||
| Last Modified: | 02 Jun 2026 04:39 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/53426 |
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