ANALISIS WINDOW DRESSING PADA PERUSAHAAN BADAN USAHA MILIK NEGARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014
| Main Author: | APRILLIA, SHINDY VIRGIN |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
http://eprints.perbanas.ac.id/549/1/ARTIKEL%20ILMIAH.pdf http://eprints.perbanas.ac.id/549/2/Cover.pdf http://eprints.perbanas.ac.id/549/3/BAB%20I.pdf http://eprints.perbanas.ac.id/549/4/BAB%20II.pdf http://eprints.perbanas.ac.id/549/5/BAB%20III.pdf http://eprints.perbanas.ac.id/549/6/BAB%20IV.pdf http://eprints.perbanas.ac.id/549/7/BAB%20V.pdf http://eprints.perbanas.ac.id/549/8/Lampiran.pdf http://eprints.perbanas.ac.id/549/ |
Daftar Isi:
- ABSTRACT This study aimed to analyze whether the practice of window dressing on the company’s state-owned enterprises listed on the Indonesia Stock Exchange. The sample was 10 companies that already publish quarterly financial reports from 2012-2014. The method of analysis in this study using t-test analysis to see if there is a difference between Q1 and Q4, between Q2 and Q4, Q3 and Q4 as well as see the movement of the cash holding in each quarter. The results showed that there is a difference between Q3 and Q4 and increased cash holdings in each quarter 4. It can happen because companies tend to raise cash holding fourth quarter financial statements to reflect the end of a nice and cash holding can be used as an instrument to give signal that a company’s balance sheet is healthy and strong. Keyword : Window Dressing, Cash Holding, Quarterly Report