ANALYSIS OF THE INFLUENCE OF CASH HOLDING, QUICK RATIO AND GROWTH OPPORTUNITY ON FIRM VALUE WITH ISLAMIC SOCIAL REPORTING AS A MODERATING VARIABLE
This study aims to explore how cash holding, quick ratio, and growth opportunities collectively and individually influence firm value, with Islamic Social Reporting serving as a moderating factor. The research involved a sample of 40 companies listed on the Jakarta Islamic Index 70 during the 2021-...
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| Format: | Article |
| Language: | English |
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Universitas Nusa Cendana
2025-03-01
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| Series: | Journal of Management Small and Medium Enterprises (SME's) |
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| Online Access: | https://ejurnal.undana.ac.id/index.php/JEM/article/view/16394 |
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| author | Siti Nurhaliza Nela Safelia Riski Hernando |
| author_facet | Siti Nurhaliza Nela Safelia Riski Hernando |
| author_sort | Siti Nurhaliza |
| collection | DOAJ |
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This study aims to explore how cash holding, quick ratio, and growth opportunities collectively and individually influence firm value, with Islamic Social Reporting serving as a moderating factor. The research involved a sample of 40 companies listed on the Jakarta Islamic Index 70 during the 2021-2022 period, selected using purposive sampling. SPSS 26 was utilized for data analysis, employing quantitative methods such as Moderated Regression Analysis. Findings revealed that individually, only cash holding significantly impacted firm value. However, collectively, cash holding, quick ratio, and growth opportunities did not demonstrate a significant influence on firm value. Additionally, Islamic Social Reporting did not moderate the relationships between cash holding, quick ratio, growth opportunities, and firm value.
Keywords: Cash Holding, Quick Ratio; Growth Opportunity; Islamic Social Reporting; Firm Value
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| format | Article |
| id | doaj-art-db64f5e59c1b4f7c8794aad4cce00388 |
| institution | OA Journals |
| issn | 2502-2385 2723-469X |
| language | English |
| publishDate | 2025-03-01 |
| publisher | Universitas Nusa Cendana |
| record_format | Article |
| series | Journal of Management Small and Medium Enterprises (SME's) |
| spelling | doaj-art-db64f5e59c1b4f7c8794aad4cce003882025-08-20T01:47:28ZengUniversitas Nusa CendanaJournal of Management Small and Medium Enterprises (SME's)2502-23852723-469X2025-03-0118110.35508/jom.v18i1.16394ANALYSIS OF THE INFLUENCE OF CASH HOLDING, QUICK RATIO AND GROWTH OPPORTUNITY ON FIRM VALUE WITH ISLAMIC SOCIAL REPORTING AS A MODERATING VARIABLESiti Nurhaliza0Nela Safelia1Riski Hernando2Department of Accounting, Faculty of Economics and Business, University of JambiDepartment of Accounting, Faculty of Economics and Business, University of JambiDepartment of Accounting, Faculty of Economics and Business, University of Jambi This study aims to explore how cash holding, quick ratio, and growth opportunities collectively and individually influence firm value, with Islamic Social Reporting serving as a moderating factor. The research involved a sample of 40 companies listed on the Jakarta Islamic Index 70 during the 2021-2022 period, selected using purposive sampling. SPSS 26 was utilized for data analysis, employing quantitative methods such as Moderated Regression Analysis. Findings revealed that individually, only cash holding significantly impacted firm value. However, collectively, cash holding, quick ratio, and growth opportunities did not demonstrate a significant influence on firm value. Additionally, Islamic Social Reporting did not moderate the relationships between cash holding, quick ratio, growth opportunities, and firm value. Keywords: Cash Holding, Quick Ratio; Growth Opportunity; Islamic Social Reporting; Firm Value https://ejurnal.undana.ac.id/index.php/JEM/article/view/16394Cash HoldingQuick RatioGrowth OpportunityIslamic Social ReportingFirm Value |
| spellingShingle | Siti Nurhaliza Nela Safelia Riski Hernando ANALYSIS OF THE INFLUENCE OF CASH HOLDING, QUICK RATIO AND GROWTH OPPORTUNITY ON FIRM VALUE WITH ISLAMIC SOCIAL REPORTING AS A MODERATING VARIABLE Journal of Management Small and Medium Enterprises (SME's) Cash Holding Quick Ratio Growth Opportunity Islamic Social Reporting Firm Value |
| title | ANALYSIS OF THE INFLUENCE OF CASH HOLDING, QUICK RATIO AND GROWTH OPPORTUNITY ON FIRM VALUE WITH ISLAMIC SOCIAL REPORTING AS A MODERATING VARIABLE |
| title_full | ANALYSIS OF THE INFLUENCE OF CASH HOLDING, QUICK RATIO AND GROWTH OPPORTUNITY ON FIRM VALUE WITH ISLAMIC SOCIAL REPORTING AS A MODERATING VARIABLE |
| title_fullStr | ANALYSIS OF THE INFLUENCE OF CASH HOLDING, QUICK RATIO AND GROWTH OPPORTUNITY ON FIRM VALUE WITH ISLAMIC SOCIAL REPORTING AS A MODERATING VARIABLE |
| title_full_unstemmed | ANALYSIS OF THE INFLUENCE OF CASH HOLDING, QUICK RATIO AND GROWTH OPPORTUNITY ON FIRM VALUE WITH ISLAMIC SOCIAL REPORTING AS A MODERATING VARIABLE |
| title_short | ANALYSIS OF THE INFLUENCE OF CASH HOLDING, QUICK RATIO AND GROWTH OPPORTUNITY ON FIRM VALUE WITH ISLAMIC SOCIAL REPORTING AS A MODERATING VARIABLE |
| title_sort | analysis of the influence of cash holding quick ratio and growth opportunity on firm value with islamic social reporting as a moderating variable |
| topic | Cash Holding Quick Ratio Growth Opportunity Islamic Social Reporting Firm Value |
| url | https://ejurnal.undana.ac.id/index.php/JEM/article/view/16394 |
| work_keys_str_mv | AT sitinurhaliza analysisoftheinfluenceofcashholdingquickratioandgrowthopportunityonfirmvaluewithislamicsocialreportingasamoderatingvariable AT nelasafelia analysisoftheinfluenceofcashholdingquickratioandgrowthopportunityonfirmvaluewithislamicsocialreportingasamoderatingvariable AT riskihernando analysisoftheinfluenceofcashholdingquickratioandgrowthopportunityonfirmvaluewithislamicsocialreportingasamoderatingvariable |