sparta, sparta (2020) Pengaruh Variabel Loan Deposit Ratio, Liquidity Reserve Requirement Ratio, Dan Financial Leverage Terhadap Indikasi Praktik Window Dressing, Pada Perbankan Di Indonesia, Malaysia, Dan Thailand: Sebelum Dan Semasa Pandemi Covid-19. In: PROGRAM BOOK SEMINAR AKUNTANSI, MANAJEMEN, DAN EKONOMI (SAME) 5. "Digital Disruption sebagai Wujud Transformasi dalam Dunia Bisnis", 5 (5). UNIVERSITAS JENDERAL ACHMAD YANI CIMAHI, Bandung, pp. 1-23. ISBN -
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Abstract
The research problems are 1). Does the Loan Deposit Ratio (LDR) have an influence on indications of Window Dressing practices in banking companies in Indonesia, Malaysia, and Thailand? 2). Does the Liquidity Reserve Requirement Ratio (LRRR) have an influence on indications of Window Dressing practices in banking companies in Indonesia, Malaysia, and Thailand? 3). Does Financial Leverage (FL) have an influence on indications of Window Dressing practices in banking companies in Indonesia, Malaysia, and Thailand? 4). Does the Covid-19 Pandemic have an influence on indications of Window Dressing practices in banking companies in Indonesia, Malaysia, and Thailand? Thus, the aim of this research is to examine the effect of LDR, LRRR, and FL on indications of window dressing practices in Indonesian, Malaysian, and Thai banks. This study uses data from 57 banking companies listed on three stock exchanges in each country. The research variable used is the dependent variable Window Dressing and the independent variable consisting of LDR, LRRR, FL and the Covid Period Dummy variable. This study uses multiple regression analysis of panel data. Quantitative research method in the form of a comparison that aims to compare the results between the period before the Covid-19 Pandemic (2016-2019) with the period before and during the Covid-19 Pandemic (2019-2020), as well as to compare the results of each country in Indonesia, Malaysia and Thailand. The results show that LDR and LRRR have an effect on Upward and downward window dressing for 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 combined data for the 2016-2019 period and for the 2016-2019 period. 2019-2020. Except in Thaland, Financial leverage has no effect on Window Dressing for both periods. The pandemic period did not affect the indications for upward and downward window dressing practices in the three countries, Malaysia, Indonesia and Thailand. The results of this study contribute to managers, investors, and regulators that window dressing practices need to be considered in the preparation of the company's financial statements, especially the variables that affect LDR and LRRR.
| Item Type: | Book Section |
|---|---|
| Uncontrolled Keywords: | Window Dressing, Loan Deposit Ratio, Liquidity Reserve Requirement Ratio, Financial Leverage. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Sparta Sparta |
| Date Deposited: | 31 Jan 2023 14:45 |
| Last Modified: | 31 Jan 2023 14:45 |
| URI: | http://repository.ibs.ac.id/id/eprint/5732 |
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