Analisis F-Score untuk Pendeteksian Window Dressing dengan Moderasi Manajemen Laba dan Cash Holding | Zendy

Niken Savitri Primasari | Zendy; Endah Tri Wahyuningtyas | Zendy

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Analisis F-Score untuk Pendeteksian Window Dressing dengan Moderasi Manajemen Laba dan Cash Holding

Author(s) -

Niken Savitri Primasari,

Endah Tri Wahyuningtyas

Publication year - 2021

Publication title -

e-jurnal akuntansi

Language(s) - English

Resource type - Journals

ISSN - 2302-8556

DOI - 10.24843/eja.2021.v31.i05.p09

Subject(s) - moderation , business , cash , window (computing) , financial management , finance , accounting , mathematics , computer science , statistics , operating system

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 research samples are non-bank companies with DER value more than 2.00 and included in the kompas 100 index. The final result, indicated no companies conduct window dressing practices of their Performa Past Financial although there are several indicates Manajemen Laba concludes moderation for reduces F-Score that representing the Fraudulent Financial Report. Keywords: Cash Holding; Earning Management; Fraudulent Financial Report; Window Dressing.

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