ABSTRACT The research examines the effect of cash flow, inventory turnover, and capital expenditure on cash holding of manufacturing companies listed in Indonesia Stock Exchange in 2010-2014. Secondary data were sourced from the financial statements, published by the capital market reference center at the Indonesia Stock Exchange. The research type used in this research is hypothesis testing, by using purposive sampling method. There are 275 samples of the data that become the object to be researched. This research uses multiple linear regression analysis to test the hypothesis. The results of this research show that simultaneous of cash flow, inventory turnover, and capital expenditure have effect on cash holding. Partially the research shows that (1) cash flow have positive effect on cash holding, (2) inventory turnover have positive effect on cash holding, and (3) capital expenditure have negative effect on cash holding. Keywords: Cash Flow, Inventory Turnover, Capital Expenditure, and Cash Holding. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh cash flow, inventory turnover, capital expenditure terhadap cash holding pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010-2014. Data sekunder yang digunakan diperoleh dari laporan keuangan yang dipublikasikan oleh pusat referensi pasar modal yang terdapat di Bursa Efek Indonesia. Jenis penelitian yang digunakan dalam studi ini adalah pengujian hipotesis, dengan menggunakan metode purposive sampling. Terdapat 275 sampel data yang menjadi objek penelitian. Hipotesis diuji dengan menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara simultan variabel cash flow, inventory turnover, capital expenditure berpengaruh terhadap cash holding. Secara parsial hasil penelitian menunjukkan bahwa (1) cash flow berpengaruh positif terhadap cash holding, (2) inventory turnover berpengaruh positif terhadap terhadap cash holding, dan (3) capital expenditure berpengaruh negatif terhadap cash holding. Kata kunci: Cash Flow, Inventory Turnover, Capital Expenditure, dan Cash Holding.