Indonesian Journal Accounting (IJAcc)
Vol 4 No 1 (2023): Indonesian Journal Accounting (IJAcc)

Pengaruh Window Dressing Terhadap Keputusan Investasi Pada Perusahaan Lq45 Sektor Perbankan Yang Terdaftar Di Bursa Efek Indonesia (2017-2021)

Mintauli Debataraja (Universitas Raharja)
Po. Abas Sunarya (Universitas Raharja)

Article Info

Publish Date
14 Feb 2023

Abstract

This study aims to prove the effect of Window Dressing on investment decisions in LQ45 companies in the banking sector on the IDX in 2017-2021. This research uses quantitative research methods. This type of research in this study uses associative research, namely research that aims to determine the relationship between two or more variables. The object of research in this research is the stock price close in December and investment decisions. Meanwhile, the subject of this research is an LQ45 company in the banking sector that is listed on the IDX in 2017-2021. The results of the study show that Window Dressing has a significant effect on investment decisions as measured by PBV and PER.

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Journal Info
Indonesian Journal Accounting (IJAcc)
Website

Abbrev

ijacc

Publisher

UNIVERSITAS RAHARJA

Subject

Economics, Econometrics & Finance

Description

IJAcc (Indonesian Journal Accounting) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Raharja twice a year (February and August). JAKBI aims to publish articles in the field of accounting and business that provide the significant ...