Analisis cash holding, financial leverage, dan allowance yang merupakan indikasi window dressing pada perusahaan BUMN yang terdaftar di bursa efek Indonesia periode 2016-2020

Sanjang, Zaskia Trifena (2021) Analisis cash holding, financial leverage, dan allowance yang merupakan indikasi window dressing pada perusahaan BUMN yang terdaftar di bursa efek Indonesia periode 2016-2020. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penyajian Laporan Keuangan yang sesuai dengan aturan serta standar yang berlaku dalam hal ini Standar Akuntansi Keuangan (SAK) sangat penting dalam pengambilan keputusan pihak perusahaan dalam menilai kinerja atau performa perusahaan pada suatu periode tertentu dan juga bagi para stakeholder dalam hal ini investor dan kreditor dalam pengambilan keputusan untuk berinvestasi agar mendapat keuntungan atau memberikan pinjaman dengan risiko uang tidak kembali yang kecil. Istilah window dressing akhir-akhir ini menjadi sorotan karena beberapa perusahaan besar terlebih perusahaan BUMN terjerat kasus hukum akibat melakukan window dressing yang tidak sesuai dengan SAK. Penelitian ini bertujuan untuk menganalisi cash holding, financial leverage, dan allowance yang merupakan indikasi window dressing. Penelitian ini menggunakan seluruh perusahaan BUMN dari tahun 2016-2020. Pemilihan sampel pada penelitian ini menggunakan purposive sampling, dimana dalam pemilihan sampel ada beberapa kriteria yang harus dipenuhi. Terdapat 22 BUMN perusahaan yang memenuhi kriteria sampel. Dalam penelitian ini menggunakan uji paired sample ttest untuk mengetahui ada tidaknya indikasi window dressing dilihat dari cash holding, financial leverage dan allowance. Hasil dalam penelitian ini adalah adanya indikasi window dressing dilihat dari rata-rata cash holding kuartal satu sampai tiga lebih kecil dibandingkan cash holding kuartal empat, tidak adanya indikasi window dressing yang dilihat dari financial leverage dan allowance. / Presentation of Financial Statements in accordance with applicable rules and standards in this case Financial Accounting Standards (SAK) is very important in making decisions on the part of the company in assessing the performance or performance of the company in a certain period and also for stakeholders in this case investors and creditors in making decisions. the decision to invest in order to make a profit or to provide a loan with a small risk of no return. The term window dressing has recently been in the spotlight because several large companies, especially state-owned companies, have been involved in legal cases due to window dressing that is not in accordance with SAK. This study aims to analyze cash holding, financial leverage, and allowance which are indications of window dressing. This study uses all BUMN companies from 2016-2020. The sample selection in this study uses purposive sampling, where in the sample selection there are several criteria that must be met. There are 22 BUMN companies that meet the sample criteria. In this study, the paired sample was used to determine whether there was an indication of window dressing seen from cash holding, financial leverage, and allowance. The results of this study are that there is an indication of window dressing as seen from the average cash holding in the first to third quarters, which is smaller than the fourth quarter cash holding, and there is no indication of window dressing as seen from financial leverage and allowances.

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