Analisis Indikasi Praktek Window Dressing Pada Bank Umum Di Indonesia

Putri, Rizka Hananda (2013) Analisis Indikasi Praktek Window Dressing Pada Bank Umum Di Indonesia. S1 thesis, STIE Indonesia Banking School.

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Official URL: http://lib.ibs.ac.id/index.php?p=show_detail&id=14...

Abstract

The size of Indonesian banks can be measured from their assets, the greater bank total assets means the greater size of the bank. The banks can do several things to maintain its assets, whether by increasing its performance or manipulating their financial statement like window dressing. The larger banks are more likely to perform temporary banking activities at the end of the year to increase their assets. The example of the activity is increasing customer funds in the form of demand deposit, savings, and deposits in the year end. The temporary activities in are tending toward a window dressing The data on this research are total bank asset, demand deposit, savings, deposits, and cost of funds of ten banks in Indonesia. Researcher uses the monthly data and started from January 2006 untill December 2011. This research shows an evidence that bank total assets increase significantly at the year-end and the increase is temporary. Further, the increase in total assets appears to be funded with purchase demand deposit, savings, and deposits. And show the evidence that the larger banks are more likely than smaller banks to exhibit window dressing. Keywords: banks, window dressing, asset.

Item Type: Thesis (S1)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: KODEPRODI62201#Akuntansi
Depositing User: Mrs. Deli Apsa
Date Deposited: 28 Aug 2020 04:31
Last Modified: 28 Aug 2020 04:31
URI: http://repository.ibs.ac.id/id/eprint/1112

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