2018
DOI: 10.25273/jap.v7i1.2360
|View full text |Cite
|
Sign up to set email alerts
|

Analisis Rasio Keuangan Sebagai Deteksi Kecurangan Laporan Laporan Keuangan Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia

Abstract: ABSTRAKTujuan utama dari penelitian ini adalah untuk menganalisis rasio keuangan (yaitu leverage, profitabilitas, komposisi aset, likuiditas dan capital turnover) dalam mendeteksi kecurangan laporan keuangan. Model logit digunakan untuk mengidentifikasi perusahaan yang terkait dengan FFR. Perusahaan sampel yang terlibat dalam kecurangan diperoleh dari survei perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia. Data tersebut mencakup periode tiga tahun dari tahun 2014 sampai 2016. Hasilnya menunju… Show more

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...
2
1
1
1

Citation Types

2
4
0
6

Year Published

2020
2020
2024
2024

Publication Types

Select...
4
1

Relationship

0
5

Authors

Journals

citations
Cited by 5 publications
(12 citation statements)
references
References 3 publications
2
4
0
6
Order By: Relevance
“…The results of this study are in line with previous research conducted by (Haqqi et al, 2015); (Widyanti & Nuryatno, 2018) and (Fadilah et al, 2019) which stated that profitability had a significant positive effect on financial statement fraud. According to (Subramanyam, 2017) the profitability ratio is the company's ability to earn profits.…”
Section: H the Effect Of Profitability On Fraudulent Financial Statementsupporting
confidence: 92%
See 1 more Smart Citation
“…The results of this study are in line with previous research conducted by (Haqqi et al, 2015); (Widyanti & Nuryatno, 2018) and (Fadilah et al, 2019) which stated that profitability had a significant positive effect on financial statement fraud. According to (Subramanyam, 2017) the profitability ratio is the company's ability to earn profits.…”
Section: H the Effect Of Profitability On Fraudulent Financial Statementsupporting
confidence: 92%
“…The results of this study support research conducted by (Widyanti & Nuryatno, 2018); (Milasari & Ratmono, 2019) and (Listyawati, 2020) which state that liquidity has a negative and significant effect on financial statement fraud. According to (Subramanyam, 2017) the liquidity ratio is the company's ability to meet short-term obligations through its current assets.…”
Section: The Effect Of Liquidity On Fraudulent Financial Reportingsupporting
confidence: 88%
“…Previous research has analyzed the leverage ratio in detecting fraudulent financial statement, the debt-to-equity ratio and debt to asset ratio influence on financial statement fraud ( Widyanti & Nuryatno, 2018). The results of this research show that companies have a high-leverage tendency to commit acts of fraud.…”
Section: Introductionmentioning
confidence: 76%
“…Previous research shows that the debt to asset ratio has a positive effect on financial statement fraud ( Widyanti & Nuryatno, 2018). This shows that the higher of debt to asset ratio, the greater possibility of fraudulent financial statement.…”
Section: The Influence Of the Debt To Capital Asset Ratio On Financia...mentioning
confidence: 89%
“…Liquidity adalah alat ukur rasio untuk mengetahui kapabilitas suatu perusahaan dalam memenuhi kewajiban terhutang yang lancar (Widyanti & Nuryatno, 2018). Suatu perusahaan berkemungkinan melakukan kecurangan laporan keuangan dapat dilihat apabila nilai rasio likuiditas tinggi dapat disimpulkan bahwa perusahaan tersebut memiliki masalah mengatasi likuiditas karena kurang mampu untuk membayar liabilitas lancar (Zainudin & Hashim, 2016, dalam Firdausya & Parasetya, 2020.…”
Section: Liquidityunclassified