The purpose of this study is to determine the effect of institusional
ownership and profitability on cash holding and firm size as a moderator.
The sample selectionin this study was done by purposive sampling. Based
on the criteria, 68 data were obtained as samples. The data analysis
techniques used in this research are descriptive statistics, classical
assumption test, multiple regression analysis, absolute difference test, f test
and t test. Based on the results of data analysis shows that the institusional
ownership variable partially has positive and significant effects on cash
holding, profitability and firm size variable has negative and significant
effects on cash holding. Firm size moderate the relationship between
institusional ownership on cas holding, and firm size is unable to moderate
the relationship between profitability on cash holding