Analisa Pengaruh Kinerja Keuangan Dan Corporate Governance Terhadap Kemungkinan Terjadinya Financial Statement Fraud

Ardhiansyah, Arief Satria; Kusuma, Hadri; Sa’dani, Olivi Sabilla

doi:10.12928/j.reksa.v6i1.1375

Cited by 3 publications

(3 citation statements)

References 6 publications

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“…To show that the local government's financial condition is good, the agent will take any action, including manipulation of the financial statement. The higher the debt to capital asset ratio, the higher of potential for financial statement fraud (Ardhiansyah et al, 2019).…”

Section: The Influence Of the Debt To Capital Asset Ratio On Financia...mentioning

confidence: 99%

Conceptual Model of Financial Ratios in Detecting Fraud in Local Government Financial Statement

Annisa,

Arifin

2024

JEFMS

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The preparation of a local government financial statement must be free from fraud, so local governments need to ensure that there are no elements of material misstatement in the preparation of financial statement. This research aims to propose a conceptual model of the influence of financial ratios which includes the quick ratio, current ratio, working capital to total assets ratio, debt-to-equity ratio, and debt to capital assets ratio which have the potential to detect fraud in local government financial statements. The method used in this research combines four concepts in one conceptual model framework. It is hoped that this research's conceptual model can become a method used in local government agencies to detect fraudulent financial statement through financial ratios.

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Section: The Influence Of the Debt To Capital Asset Ratio On Financia...mentioning

confidence: 99%

Conceptual Model of Financial Ratios in Detecting Fraud in Local Government Financial Statement

Annisa,

Arifin

2024

JEFMS

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“…Williams & Adeyanju, (2021) Kinerja keuangan mempengaruhi fraud dengan melihat nilai profitabilitas yang mendorong para pelaku untuk melakukan fraud. Oleh karena itu, tingkat hutang meningkatkan tekanan pada manajemen untuk melakukan fraud (Ardhiansyah et al, 2019). Sesuai dengan teori agensi dimana pemegang saham tidak tahu lebih banyak tentang perusahaan daripada pengelola.…”

Section: Kinerja Keuangan Terhadap Fraudunclassified

Peran kinerja keuangan terhadap fraud dengan islamic corporate governance sebagai variabel pemoderasi

Yobel,

Pamungkas

2024

Jurnal Riset Ekonomi dan Bisnis

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Pentingnya Islamic Corporate Governance bagi perbankan syariah berguna untuk meningkatkan kinerja dan menekan Fraud di dalam perbankan syariah. Penelitian ini memiliki kebaruan dari variabel Islalmic Corporate Governance sebagai variabel pemoderasi. Tujuan penelitian ini menguji dan menganalisis peran kinerja keuangan terhadap fraud. Pengujian selanjutnya untuk menguji dan menganalisis peran Islamic Coporate Governance sebagai variabel pemoderasi pada hubungan kinerja keuangan terhadap fraud. Subyek dalam kerangka penelitian ini berfokus pada perusahaan perbankan syariah selama periode 2016-2022 memiliki populasi 9 perbankan umum syariah. Total sampel yang digunakan sebanyak 63. Metode pemilihan sampel dalam penelitian ini mengunakan Purposive Sampling. Metode yang digunakan adalah kuantitatif, dan metode analisis yang digunakan pendekatan dengan menggunakan software WarpPLS 7.0. Hasil penelitian menunjukan bahwa Peran Kinerja Keuangan berpengaruh positif terhadap Fraud. slamic Corporate Governance mampu memoderasi kinerja keuangan terhadap Fraud. Dari penelitian yang dilakukan menunjukan bahwa pengembangan penelitian menggunakan variabel Islamic Corporate Governance sebagai variabel pemoderasi mendapatkan hasil yang diharapkan.This research has the novelty of the Islamic corporate governance variable as a moderating variable. This research aims to test and analyse the role of financial performance on fraud. The next test is to try and explore the role of Islamic Corporate Governance as a moderating variable in the relationship between economic performance and fraud. the result of this research can provide important information for sharia banking which is useful for improving performance and suppressing fraud in sharia banking. The subject in this research framework focuses on Sharia banking companies during 2016-2022 with a population of 9 Sharia general banks. The total sample used was 63. The sample selection method in this research used purposive sampling. The method used is quantitative, and the analytical method uses WarpPLS 7.0 software. The research results show that the role of financial performance has a positive effect on fraud. Islamic Corporate Governance can moderate financial performance against Fraud. The research shows that development using the Islamic Corporate Governance variable as a moderating variable obtained the expected results.

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“…The research results showed that changes in financial objectives and the financial stability of the auditor had a significant positive impact on financial statement fraud. Ardhiansyah et al (2019) conducted a study on all manufacturing companies listed on the Indonesia Stock Exchange (BEI) and discovered that financial distress, liquidity, leverage, and corporate governance have a significant impact on financial statement fraud. Li (2020) utilized a Back-Propagation Neural Network (BPNN) to develop a financial identification model for detecting instances of financial fraud in publicly traded companies.…”

Section: Introductionmentioning

confidence: 99%

Ensemble learning algorithm - research analysis on the management of financial fraud and violation in listed companies

Xü

2023

Decis. Mak. Appl. Manag. Eng.

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In recent years, despite the strict "zero tolerance" crackdown on the financial fraud and violation behavior of listed companies, the cases of financial fraud, revenue and profit overstatement, and suspected fraud have continued to be exposed. This study first established a financial fraud index system and used the XGBoost algorithm to construct a prediction model for financial fraud and violations of listed companies. The indicators were selected and input into the model. A dataset was obtained for experiments. The XGBoost algorithm was compared with two other algorithms. The receiver operator characteristic (ROC) curves showed that the XGBoost algorithm had the best prediction performance among the three algorithms. It was found that the precision of the XGBoost algorithm was 93.17%, the recall rate was 92.23%, the value was 0.9270, and the area under the curve was 0.90, indicating a better performance than the prediction models based on the Gradient Boosted Decision Tree (GBDT) algorithm and the Logistics algorithm. Considering the data of various evaluation indicators, it is found that the predictive effect of the financial fraud and violation prediction model built by the XGBoost algorithm is the best.

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Analisa Pengaruh Kinerja Keuangan Dan Corporate Governance Terhadap Kemungkinan Terjadinya Financial Statement Fraud

Cited by 3 publications

References 6 publications

Conceptual Model of Financial Ratios in Detecting Fraud in Local Government Financial Statement

Conceptual Model of Financial Ratios in Detecting Fraud in Local Government Financial Statement

Peran kinerja keuangan terhadap fraud dengan islamic corporate governance sebagai variabel pemoderasi

Ensemble learning algorithm - research analysis on the management of financial fraud and violation in listed companies

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