Analisis Window Dressing Perusahaan Go Public Sektor Infrastruktur, Utilitas, dan Transportasi di Indonesia  

Oleh:

Yusiyanti, Hindun ; Putri, Negina Kencono ; Herwiyanti, Eliada

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI - atma jaya
Dalam koleksi: Telaah Manajemen: Jurnal Riset & Konsep Manajemen vol. 10 no. 2 (Nov. 2015), page 137-153.
Topik: window dressing; cash holding; financial leverage; laporan keuangan kuartalan; perusahaan infrastruktur; utilitas; transportasi
Fulltext: Telaah manajemen November 2015-Hal 137-153.pdf (198.55KB)

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: TT32 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The purpose of this research is to analyze whether there are window dressing practices in the infrastructure, utilities, and transportation companies that are listed at the Indonesia Stock Exchange. There were 15 companies that had been selected to be samples of this research collected by the purposive sampling method. The methods of analyzing the differences between Q1 and Q4, Q2 and Q4, Q3 and Q4 in the variable cash holding and financial leverage were the paired- samples t test.The result of this research showed that there were no differences between cash holding in the Q1 and Q4, Q2 and Q4, Q3 and Q4and also no differences between financial leverage in the Q1 and Q4, Q2 and Q4, Q3 and Q4. Hence, it indicates that companies in the sector of infrastructure, utilities, and transportation companies did not practice window dressing in the period of 2010-2013. This finding means that the ethical behavior can be a positive signal showing that the companies had submitted accurate financial information. The future research can be conducted by looking at other variables in addition to the cash holding and financial leverage which have the possibility of effecting the window dressing.

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