Analysis of Firms Size and Profitability on Cash Holding in Manufacturing Companies Listed on BEI 2016-2018

Cash is the most liquid asset that functions as a driver of a company�s regular operations. Therefore, the increasing importance of managing the ideal amount of cash for a company has raised an attention of various groups of executives, analysts, and investors towards cash holdings. The objective of this study was to find out and analyze the relationship between firm size and profitability on cash holding in manufacturing companies listed on the Indonesia Stock Exchange in the period of 2016-2018. The study was a quantitative study with secondary data obtained from the companies� annual financial reports used as a sample in this study. The analysis used in this study was multiple linear regression analysis that sees the effect of the independent variable to the dependent variable b, both independently and dependently. The samples used were 53 companies each year.