PENGARUH LIKUIDITAS BANK TERHADAP PRAKTIK WINDOW DRESSING SELAMA PANDEMI COVID-19 (Studi Empiris pada Bank Umum Konvensional yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2021)
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Meidawati, Aziza
Subject
H Social Sciences (General)
Datestamp
2023-07-04 01:57:56
Abstract :
The purpose of this study is to examine the effect of liquidity on window dressing practices as well as financial leverage and firm size as control variables. This study was conducted at the banking companies listed on the Indonesia Stock Exchange (IDX). Purposive sampling method was used in the selection of samples and obtained a total sample of 41 companies during the 2020-2021 period. The analysis technique in this study uses regression analysis with panel data. The results of the study revealed that the loan deposit ratio and the liquidity reserve requirement ratio had a negative effect on upward window dressing, but has no effect on downward window dressing during the COVID-19 pandemic.
The purpose of this study is to examine the effect of liquidity on window dressing practices as well as financial leverage and firm size as control variables. This study was conducted at the banking companies listed on the Indonesia Stock Exchange (IDX). Purposive sampling method was used in the selection of samples and obtained a total sample of 41 companies during the 2020-2021 period. The analysis technique in this study uses regression analysis with panel data. The results of the study revealed that the loan deposit ratio and the liquidity reserve requirement ratio had a negative effect on upward window dressing, but has no effect on downward window dressing during the COVID-19 pandemic.
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