This research aims to carry out financial report detection and the possibility of window dressing practice with earning management and cash holding leading to the fraudulent financial reporting actions in companies listed on the Indonesia Stock Exchange. Financial statements will be classified according to Altman Z-Score to determine the financial position of each company, and subsequent detection of the company's quarterly financial statements is conducted by looking at the ratio change value on Total Asset Turnover, Debt to Total Asset, Net Profit Margin, Earning Pershare, Price Earning Ratio and stock price. The values of these ratios will be seen to affect the action of window dressings with the variable earning management and cash holding in the fourth quarter. This is done because the company tends to have a boost doing window dressings to look good at year-end because the financial statements of the fourth quarter that have been externally audited will be more noticed by stakeholders and used by lenders such as banks to assess the level of liquidity and credit risk of loans. Since the action of window dressing is a form of fraudulent financial reporting which is rated with F-Score, the subsequent treatment is to make earning management and cash holding as a moderating variable against F-Score, to find out the influence of two window dressings. As a form of data refraction avoidance due to the anomaly of economic events in 2014, the period of research on financial statements will be conducted on a quarterly basis from 2015-2019. Single to third quarter data will be processed as financial ratio past performance, while the fourth quarter data of year end data will be done for window dressing and F-Score detection.