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

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

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 ind...

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Bibliographic Details
Main Authors: Niken Savitri Primasari, Endah Tri Wahyuningtyas
Format: Article
Language:Indonesian
Published: Universitas Udayana 2021-05-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/70353
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spelling doaj-b1c7709d728f4bceafd1a30cac7205c82021-07-28T03:18:48ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562021-05-013151189120010.24843/EJA.2021.v31.i05.p0970353Analisis F-Score untuk Pendeteksian Window Dressing dengan Moderasi Manajemen Laba dan Cash HoldingNiken Savitri Primasari0Endah Tri Wahyuningtyas1Fakultas Ekonomi dan Bisnis Universitas Nahdlatul Ulama Surabaya, IndonesiaFakultas Ekonomi dan Bisnis Universitas Nahdlatul Ulama Surabaya, IndonesiaAims 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.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/70353
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Niken Savitri Primasari
Endah Tri Wahyuningtyas
spellingShingle Niken Savitri Primasari
Endah Tri Wahyuningtyas
Analisis F-Score untuk Pendeteksian Window Dressing dengan Moderasi Manajemen Laba dan Cash Holding
E-Jurnal Akuntansi
author_facet Niken Savitri Primasari
Endah Tri Wahyuningtyas
author_sort Niken Savitri Primasari
title Analisis F-Score untuk Pendeteksian Window Dressing dengan Moderasi Manajemen Laba dan Cash Holding
title_short Analisis F-Score untuk Pendeteksian Window Dressing dengan Moderasi Manajemen Laba dan Cash Holding
title_full Analisis F-Score untuk Pendeteksian Window Dressing dengan Moderasi Manajemen Laba dan Cash Holding
title_fullStr Analisis F-Score untuk Pendeteksian Window Dressing dengan Moderasi Manajemen Laba dan Cash Holding
title_full_unstemmed Analisis F-Score untuk Pendeteksian Window Dressing dengan Moderasi Manajemen Laba dan Cash Holding
title_sort analisis f-score untuk pendeteksian window dressing dengan moderasi manajemen laba dan cash holding
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2021-05-01
description 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.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/70353
work_keys_str_mv AT nikensavitriprimasari analisisfscoreuntukpendeteksianwindowdressingdenganmoderasimanajemenlabadancashholding
AT endahtriwahyuningtyas analisisfscoreuntukpendeteksianwindowdressingdenganmoderasimanajemenlabadancashholding
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