Earning Management and Cash Holding as Window Dressing Detection Moderation to Past Financial Performance with F-Score Analysis

Primasari, Niken Savitri and Wahyuningtyas, Endah Tri (2020) Earning Management and Cash Holding as Window Dressing Detection Moderation to Past Financial Performance with F-Score Analysis. International Conference on Industrial Engineering and Operations Management, 5. pp. 3734-3742. ISSN 2169-8767

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Abstract

This research aims to detect financial statements and possibility of window dressing practices with Earning Management and Cash Holding as moderation that will lead to the fraudulent financial statements. The classification of the company will be based on the Altman Z Score. The research samples are companies with DER (Debt Equity Ratio) value more than 2.00. The final result, indicated no companies conduct window dressing practices of their past financial performance although there are several indicates earning management concludes moderation for reduces FScore that representing the Fraudulent Financial Report.

Item Type:	Article
Uncontrolled Keywords:	Cash Holding, Earning Management, Fraudulent Financial Report, Window Dressing
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
Divisions:	Faculty of Economics and Business > Program Study of Accounting
Depositing User:	Mr. . Aji
Date Deposited:	03 Aug 2022 01:02
Last Modified:	03 Aug 2022 01:56
URI:	http://repository.unusa.ac.id/id/eprint/8688

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