Institusion
STIE Indonesia Banking School
Author
SELLA, KUMALA
sparta, sparta
Subject
HF5601 Accounting
Datestamp
2022-02-19 16:01:54
Abstract :
This research examines the effect of loan deposit ratio, liquidity reserve requirement ratio, and financial leverage on indication of window dressing practices in Indonesia, Malaysia, and Thailand banks. This study uses data from 57 banking companies which listed on three stock exchanges in each country. This study also uses quantitative method in the form of a comparison that aims to compare results between prior period of Covid-19 Pandemic (2016-2019) and present period of Covid-19 Pandemic (2019-2020), as well as to compare the results of each country. The results of this study has given implications for managers, investors, and the regulators that window dressing practices is an issue that needs to be addressed in the preparation of company?s financial statements.