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)

Meidawati, Aziza (2023) 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). Other thesis, STIE Bank BPD Jateng.

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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.

Item Type: Thesis (Other)
Additional Information: Penelitian ini bertujuan untuk menguji pengaruh likuiditas terhadap praktik window dressing serta financial leverage dan ukuran perusahaan sebagai variabel kontrol. Penelitian ini dilakukan pada Bank Umum Konvensional yang terdaftar di Bursa Efek Indonesia (BEI). Metode purposive sampling digunakan dalam pemilihan sampel dan diperoleh total sampel sebanyak 41 perusahaan selama periode 2020-2021. Teknik analisis menggunakan analisis regresi dengan data panel. Hasil penelitian mengungkapkan bahwa loan deposit ratio dan liquidity reserve requirement ratio berpengaruh negatif terdahap upward window dressing, akan tetapi tidak berpengaruh terhadap downward window dressing selama pandemi COVID-19.
Uncontrolled Keywords: Window Dressing, Liquidity, Loan Deposit Ratio, Liquidity Reserve Requirement Ratio, COVID-19 Pandemi.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Wisudawan S1
Date Deposited: 04 Jul 2023 01:57
Last Modified: 04 Jul 2023 01:57
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/1027

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