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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