Pengaruh Ukuran Perusahaan, Cash Holding, dan Financial Leverage terhadap Indikasi Praktik Window Dressing pada Perusahaan Transportasi dan Logistik yang terdaftar di Bursa Efek Indonesia tahun 2021-2023

Abstract

This study aims to determine the effect of company size, cash holding, financial leverage on indications of window dressing practices in transportation and logistics companies listed on the Indonesia Stock Exchange in 2021-2023. The research sample was 25 companies, using purposive sampling technique. Data analysis method with multiple linear regression. The results of this study indicate that, the company size variable has no effect, the cash holding variable has no effect, and the financial leverage variable has a negative effect.