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Asian Institute of Research, Journal Publication, Journal Academics, Education Journal, Asian Institute
Asian Institute of Research, Journal Publication, Journal Academics, Education Journal, Asian Institute

Education Quarterly Reviews

ISSN 2621-5799

asia institute of research, journal of education, education journal, education quarterly reviews, education publication, education call for papers
asia institute of research, journal of education, education journal, education quarterly reviews, education publication, education call for papers
asia institute of research, journal of education, education journal, education quarterly reviews, education publication, education call for papers
asia institute of research, journal of education, education journal, education quarterly reviews, education publication, education call for papers
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Published: 08 October 2024

The Influence of Loan Deposit Ratio, Liquidity Reserve Requirement Ratio, Leverage, and Company Size on Window Dressing: Conventional Commercial Banks Listed on the Indonesia Stock Exchange for the Period 2018-2022

Shinta Noor Anggraeny, RB. Iwan Noor Suhasto, Santi Tyas Sasmita

State Polytechnic of Madiun, Indonesia

asia institute of research, journal of education, education journal, education quarterly reviews, education publication, education call for papers
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doi

10.31014/aior.1993.07.04.523

Pages: 53-58

Keywords: Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, ROA, Company Size, Window Dressing

Abstract

This research aims to determine the effect of Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, ROA, and Company Size on Window Dressing. The independent variables in this study are Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, ROA, and Company Size. The dependent variable in this study is Window Dressing. This research uses secondary data obtained from annual financial statements and quarterly reports presented by companies through the IDX website. The population in this study consists of 46 conventional commercial banking companies listed on the Indonesia Stock Exchange for the period 2018-2022. The sample determination in this study uses purposive sampling based on specific criteria, resulting in a sample of 40 conventional commercial banking companies. Data analysis techniques are conducted using panel data regression. The independent variables in this study are Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, Company Size, and ROA. The results of this study indicate that company size has an effect on Window Dressing. Meanwhile, Loan Deposit Ratio (LDR), Liquidity Reserve Requirement Ratio (LRRR), Leverage, and ROA do not have an effect on Window Dressing.

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