ABSTRAK Penelitian ini bertujuan untuk menguji secara empiris pengaruh firm size, leverage, net working capital, sales growth, cash conversion cycle, dan cash flow terhadap cash holding. Penelitian ini difokuskan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2017. Teknik pengambilan sampel menggunakan purposive sampling. Jumlah sampel sebanyak 27 perusahaan dan metode analisis yang digunakan penelitian adalah analisis regresi berganda. Hasil penelitian ini membuktikan bahwa firm size berpengaruh positif terhadap cash holding, leverage berpengaruh positif terhadap cash holding, net working capital berpengaruh positif terhadap cash holding, sales growth berpengaruh positif terhadap cash holding, dan cash flowberpengaruh positif terhadap cash holding. Sedangkan, cash conversion cycle tidak berpengaruh terhadap cash holding. Kata Kunci: Cash Holding, Firm Size, Leverage, Net Working Capital, Sales Growth, Cash Conversion Cycle, dan Cash Flow.

ABSTRACT The purpose of this study is empirically the effect of firm size, leverage, net working capita, sales growth, cash conversion cycle, and cash flowto cash holding. This study focus property and real estate which is listed on Bursa Efek Indonesia (BEI) in period 2014-2017. The technique sampling that used in this study purposive sampling which involved 27 companies as the date sources, furthermore the method that used is multiple regression.The result of this study showed that firm size, leverage, net working capital, sales growth, cash flow have a positive effect on cash holding, while for cash conversion cyclehas no effect on cash holding. Keyword: Cash Holding, Firm Size, Leverage, Net Working Capital, Sales Growth, Cash Flow and Cash Conversion Cycle.

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