Accounting Global Journal
Vol 4, No 2 (2020): Accounting Global Journal

EARNING MANAGEMENT DAN CASH HOLDING SEBAGAI MODERASI PENDETEKSIAN WINDOW DRESSING DENGAN F-SCORE ANALYSIS

Niken Savitri Primasari (Fakultas Ekonomi dan Bisnis Program Studi Akuntansi Universitas Nadhlatul Ulama Surabaya)
Endah Tri Wahyuningtyas (Fakultas Ekonomi dan Bisnis Program Studi Akuntansi Universitas Nadhlatul Ulama Surabaya)

Article Info

Publish Date
31 Oct 2020

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.

Copyrights © 2020




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Journal Info
Accounting Global Journal
Website

Abbrev

AccGlobal

Publisher

Universitas Muria Kudus

Subject

Economics, Econometrics & Finance

Description

Accounting Global Journal (AGJ) with E-ISSN 2623-1778 and P-ISSN 2622-7177 is a journal published by Accounting Department, the Economics and Business Faculty, Universitas Muria Kudus. The articles can be written in Bahasa Indonesia or english by researchers, academics, practitioners, and observers ...