Pengaruh Cash holding, Ukuran Perusahaan, dan Leverage terhadap Praktik Window Dressing Studi Kasus pada Perusahaan Kesehatan yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2023

Abstract

The purpose of this study is to examine the relationship between the dependent variable and the independent variable. This study uses a quantitative method, namely in the form of figures in the annual FRS of health companies listed on the Indonesia Stock Exchange in 2021 - 2023. The place of this research is health companies listed on the Indonesia Stock Exchange in 2021 - 2023 using sample units in the form of quarterly FRS from 33 companies with 69 observations, selected through purposive sampling. The findings reveal a noteworthy Cash holding has a positive effect on WD practices, firm size has a positive effect on WD practices, Leverage has a negative effect on WD practices.