Shinta Noor Anggraeny, RB. Iwan Noor Suhasto, Santi Tyas Sasmita
State Polytechnic of Madiun, Indonesia
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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