Primasari, Niken Savitri and Wahyuningtyas, Endah Tri (2020) Earning Management dan Cash Holding sebagai Moderasi Pendeteksian Window Dressing dengan F-Score Analysis. Accounting Global Journal, 4 (2). pp. 139-152. ISSN 2622-7177
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Abstract
This research aims to carry out financial report detection and the possibility of window dressing practice with earning management and cash holding leading to the fraudulent financial reporting actions in companies listed on the Indonesia Stock Exchange. Financial statements will be classified according to Altman Z-Score. Action of window dressing is reporting with F-Score, the subsequent treatment of earning management and cash holding as a moderating are to find out the influence of two window dressings to F-Score. The period of research on financial statements will be conducted on a triwulanly basis from 2015-2019.
| Item Type: | Article |
|---|---|
| Uncontrolled Keywords: | Earning Management, Cash Holding, Window Dressing, F-Score |
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Economics and Business > Program Study of Accounting |
| Depositing User: | Mr. . Bagas |
| Date Deposited: | 30 Apr 2021 02:37 |
| Last Modified: | 03 Aug 2022 00:54 |
| URI: | http://repository.unusa.ac.id/id/eprint/6517 |
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