Pengaruh Rasio Keuangan Terhadap Tindak Kecurangan Pelaporan Keuangan

Maksimum: Media Akuntansi Universitas Muhammadiyah Semarang

View Publication Info
 
 
Field Value
 
Title Pengaruh Rasio Keuangan Terhadap Tindak Kecurangan Pelaporan Keuangan
 
Creator Listyawati, Ika
 
Subject

 
Description This study considers the effect of financial ratios on fraud in financial reporting.While the financial ratios issued are financial leverage, liquidity, profitability, andcapital turnover. Research has been conducted using quantitative methods withsecondary data. Secondary data comes from a list of cases in the FinancialReporting. This research uses purposive sampling method. The total sampleobtained was 32 companies. This company classification consists of 32 companiesthat do financial reporting and 32 companies that do not commit financial reportingby collecting which companies produce the same industry and year of observation.This study uses logistic regression statistical tools while the dependent variable isa dummy (non-metric) variable, while the independent variable is a mixture ofmetric and non-metric variables. The results show that financial leverage, liquidityand capital turnover affect financial reporting fraud, while profitability has noeffect.Keywoard : fraud in financial reporting, financial leverage, liquidity,profitability, and capital turnover.
 
Publisher Universitas Muhammadiyah Semarang
 
Contributor
 
Date 2020-03-31
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article

 
Format application/pdf
 
Identifier https://jurnal.unimus.ac.id/index.php/MAX/article/view/5915
10.26714/mki.v10i1.5915
 
Source MAKSIMUM : Media Akuntansi Universitas Muhammadiyah Semarang; Vol 10, No 1 (2020): Articles; 41-46
2580-9482
2087-2836
 
Language eng
 
Relation https://jurnal.unimus.ac.id/index.php/MAX/article/view/5915/5254
 
Rights Copyright (c) 2020 MAKSIMUM
 

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us

Twitter

Copyright © 2015-2018 Simon Fraser University Library