BEST PAPER ATAS ARTIKEL PENGARUH LIQUDTY & LEVERAGE TERHADAP WINDOW DRESSING PADA PERBANKAN DI INDONESIA, MALAYSIA, DAN THAILAND: PANDEMI COVID-19

sparta, sparta and SELLA, KUMALA (2023) BEST PAPER ATAS ARTIKEL PENGARUH LIQUDTY & LEVERAGE TERHADAP WINDOW DRESSING PADA PERBANKAN DI INDONESIA, MALAYSIA, DAN THAILAND: PANDEMI COVID-19. UMJ CIPUTAT.

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Abstract

Objective of Study: The purpose of this research is to see the effect of: 1 Loan Deposit Ratio on indications of Window Dressing practices 2). Liquidity Reserve Requirement Ratio to indications of Window Dressing practices 3). Financial Leverage on indications of Window Dressing practices and 4). Covid-19 pandemic on indications of Window Dressing practices in banking companies in Indonesia, Malaysia and Thailand. Design/Method/Approach: Research data from 57 banking companies listed on three stock exchanges in each country. The research variable is the dependent variable Window Dressing and the independent variables consist of LDR, LRRR, FL and the Covid Period Dummy variable. This study uses multiple regression analysis of panel data. The Result of Study: The results of the study show that LDR and LRRR have an effect on the Upward and Downward Window Dressing for the combined data for the 2016-2019 and 2019- 2020 periods. Meanwhile, for separate data for each country, LDR and LRRR have no effect, both for the combined data for the 2016-2019 period and for the 2016-2019 period. 2019-2020. Except in Thailand, Financial leverage has no effect on Window Dressing for both periods. The pandemic period did not affect indications of window dressing practice going up and down in three countries, Malaysia, Indonesia and Thailand. The results of this study contribute to managers, investors and regulators that the practice of window dressing needs to be considered in preparing company financial reports, especially the variables that affect LDR and LRRR.

Item Type: Other
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Prodi S1 Akuntansi
Depositing User: Sparta Sparta
Date Deposited: 21 Aug 2023 04:45
Last Modified: 21 Aug 2023 04:45
URI: http://repository.ibs.ac.id/id/eprint/7193

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