Determinants Cash Holding; Evidence Mining Companies Listed on Indonesia Stock Exchange During Covid-19

This study aims to determine whether the effect of Cash flow , Net working capital, Dividend payout ratio, Leverage, and Growth opportunity on holdings type research is quantitative by using secondary data annual financial statements. The population in amounted 47 enterprises. Sampling purposive sampling technique. Data analysis this uses analysis. object a mining company listed Indonesia Stock Exchange 2020 quarter period. was carried out classical assumption testing hypothesis with multiple regression methods help SPSS 25 software. purpose conducting based increasing competition from each which requires companies compete improving achievements company. novelty analyze cash holding during Covid 19 pandemic Where has influence Indonesian economic sector. Based test results, it can be concluded that Flow variable significant positive Holding. first accepted. Working Capital second Payout Ratio no Holding, third rejected. Leverage fourth Opportunity negative fifth accepted.There are several limitations experienced researchers process, namely tabulation process processing process. Suggestions for similar recommended other independent variables such as Good Corporate Governance samples sectors. intended obtain detailed comparable picture management practices various sectors Exchange. Keywords: Flow, Capital, Ratio, DOI: 10.7176/EJBM/15-10-04 Publication date: May 31 st 2023