Effect of Growth Opportunity, Cash Flow and Capital Expenditure to Cash Holding

This study discusses the influence of growth opportunity, cash flow and capital expenditure on cash holdings in consumer good companies listed on the IDX from 2018 to 2021. The sample in this study was 35 companies. In determining the sample used by purposive sampling method, namely selection with certain criteria. This study uses multiple regression analysis tests that are strengthened by the F test and R test. This study also uses the classic assumption test to determine whether the data used passes or does not pass the classical assumption test, in the classic assumption test four tests are used, namely, normality test, heteroscedasticity test , multicollinearity test and autocorrelation test. Data processing in this study was assisted by SPSS version 25 for Windows. This research includes causal associative research, namely research that asks the relationship of two or more variables. A causal relationship is a cause-and-effect relationship. From this research, a theory can be built that functions to explain a symptom and the influence between variables