Chandra, Friska Olivia (2022) Analisis Window Dressing pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2018 – 2020. bachelor thesis, Podomoro University.
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Abstract
Penelitian ini membuktikan bahwa terdapat pengaruh yang signifikan antara laporan keuangan triwulan IV yang dihitung dengan menggunakan formula window dressing diantaranya dalam menganalisis beberapa akun aset pada laporan keuangan seperti kepemilikan kas, leverage keuangan, kepemilikan manajerial, ukuran perusahaan, rasio likuiditas. , return on asset dan inventory turnover dalam mendeteksi indikasi praktik window dressing pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018 hingga 2020. Namun, untuk laporan triwulan pertama, kedua, dan ketiga yang dihitung menggunakan formula window dressing tidak berpengaruh signifikan terhadap laporan triwulan. Hasil penelitian ini menunjukkan bukti bahwa laporan keuangan pada triwulan I, triwulan II, dan triwulan III perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2018-2020 relatif stabil.
| Item Type: | Thesis (bachelor) | ||||||||||||
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| Contributors (Pembimbing): |
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| Uncontrolled Keywords: | window dressing, financial statement | ||||||||||||
| Subjects: | Accounting | ||||||||||||
| Divisions: | Prodi Akuntansi | ||||||||||||
| Depositing User: | Kurnia Sholihah | ||||||||||||
| Date Deposited: | 21 Jun 2022 04:02 | ||||||||||||
| Last Modified: | 21 Jun 2022 04:02 | ||||||||||||
| URI: | http://repository.podomorouniversity.ac.id/id/eprint/620 |
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