ANALISIS WINDOW DRESSING PADA PERUSAHAAN BADAN USAHA MILIK NEGARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2014
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
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
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.002 | 0.002 |
| Meta-epidemiology (broad) | 0.002 | 0.001 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.002 | 0.000 |
| Scholarly communication | 0.003 | 0.005 |
| Open science | 0.002 | 0.000 |
| Research integrity | 0.001 | 0.001 |
| Insufficient payload (model declined to judge) | 0.005 | 0.003 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it