2024
DOI: 10.47191/jefms/v7-i3-06
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Conceptual Model of Financial Ratios in Detecting Fraud in Local Government Financial Statement

Rizqy Arasiani Annisa,
Johan Arifin

Abstract: 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 sta… Show more

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