ANALISIS FINANCIAL LEVERAGE, LIKUIDITAS DAN PROFITABILITAS TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERBANKAN

KRISNA: Kumpulan Riset Akuntansi

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Field Value
 
Title ANALISIS FINANCIAL LEVERAGE, LIKUIDITAS DAN PROFITABILITAS TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERBANKAN
 
Creator E Janrosl, Viola Syukrina
Yuliadi, Y
 
Subject
Financial Leverage; Fraud Financial Statement; Liquidity; Profitability
 
Description This study aims to analyze financial leverage, liquidity and profitability of financial fraud statements in banking companies. Financial statement fraud (fraudulent financial statements) as an intentional or unintentional act or act, which causes financial statements to be materially misleading. The population used in this study is a banking company, while the sample used in this study is the financial statements of banking companies listed on the Indonesia Stock Exchange from 2015 - 2017. This research is a causative research, namely research designed to measure the relationship between variables research, or analyze the influence of a variable on other variables. Research design is a framework used in a study. The results of this research financial leverage have a significant effect on financial statement fraud. Liquidity has a significant effect on financial statement fraud. Profitability has no significant effect on financial statement fraud. Simultaneously financial leverage, liquidity and profitability together have a significant effect on financial statement fraud.
 
Publisher Fakultas Ekonomi, Program Studi Akuntansi, Universitas Warmadewa
 
Contributor
 
Date 2019-07-02
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ejournal.warmadewa.ac.id/index.php/krisna/article/view/1125
10.22225/kr.11.1.1125.40-46
 
Source KRISNA: Kumpulan Riset Akuntansi; Vol 11, No 1 (2019): Krisna: Kumpulan Riset Akuntansi; 40-46
2599-1809
2301-8879
10.22225/kr.11.1
 
Language ind
 
Relation https://ejournal.warmadewa.ac.id/index.php/krisna/article/view/1125/833
 
Rights Copyright (c) 2019 KRISNA: Kumpulan Riset Akuntansi
 

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