| dc.contributor.advisor | Syarif, Firman | |
| dc.contributor.author | Nababan, Steven | |
| dc.date.accessioned | 2025-04-16T03:56:59Z | |
| dc.date.available | 2025-04-16T03:56:59Z | |
| dc.date.issued | 2025 | |
| dc.identifier.uri | https://repositori.usu.ac.id/handle/123456789/103129 | |
| dc.description.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. | en_US |
| dc.language.iso | id | en_US |
| dc.publisher | Universitas Sumatera Utara | en_US |
| dc.subject | Firm Size | en_US |
| dc.subject | Cash Holding | en_US |
| dc.subject | Leverage | en_US |
| dc.subject | Window Dressing | en_US |
| dc.title | 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 | en_US |
| dc.title.alternative | The Effect of Cash Holding, Firm Size, and Leverage on Window Dressing Practices, Case Study on Health Care Companies Listed on the Indonesia Stock Exchange in 2021-2023 | en_US |
| dc.type | Thesis | en_US |
| dc.identifier.nim | NIM200503181 | |
| dc.identifier.nidn | NIDN0004096703 | |
| dc.identifier.kodeprodi | KODEPRODI62201#Akuntansi | |
| dc.description.pages | 106 Pages | en_US |
| dc.description.type | Skripsi Sarjana | en_US |
| dc.subject.sdgs | SDGs 8. Decent Work And Economic Growth | en_US |
