Pengaruh Rasio Keuangan Terhadap Fraudulent Financial Reporting: Survei Perusahaan Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016

Widyanti, Tyas; Nuryatno, Muhammad

doi:10.25273/jap.v7i1.2360

Cited by 5 publications

(12 citation statements)

References 3 publications

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“…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%

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The Effect of Financial Ratios On Fraudulent Financial Reporting

Mulyandini

2022

comserva

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This study aims to examine the effect of Financial Ratios on Financial Statement Fraud in Manufacturing Companies Listed on the IDX for the 2014-2019 period. The population of this study were 15 companies. The sampling method used was purposive sampling method in order to obtain 15 companies as research samples. The data analysis technique used is Logistic Regression, Coefficient of Determination and Descriptive Analysis and Hypothesis Testing using the Wald Test and the Omnibus Test of Model Coeficients with a level of significance of 95%. The results partially show that profitability has a significant positive effect on Financial Statement Fraud, and Liquidity has a significant negative effect on Financial Statement Fraud. Meanwhile, it simultaneously shows that Profitability and Liquidity have a significant positive effect on Financial Statement Fraud in Manufacture Companies Listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 Period.

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Section: H the Effect Of Profitability On Fraudulent Financial Statementsupporting

confidence: 92%

Section: The Effect Of Liquidity On Fraudulent Financial Reportingsupporting

confidence: 88%

The Effect of Financial Ratios On Fraudulent Financial Reporting

Mulyandini

2022

comserva

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“…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%

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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“…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

Pengaruh rasio keuangan alam mendeteksi kecurangan laporan keuangan: Perusahaan consumer non-cylicals di Bursa Efek Indonesia tahun 2018-2021

Putri,

Nuryatno

2023

AKURASI

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The study aims to analyze Leverage (debt to equity & debt to asset), Profitability (gross profit margin), Asset Composition, Liquidity (Current Ratio), and Capital Turnover affect Financial Statement Fraud. The population used by non-cylical consumer companies listed from the Indonesia Stock Exchange (IDX) in 2018-2021. The sampling technique of this study is by purposive sampling. This study used multiple regression and IBM SPSS. Secondary data includes annual financial statements. The results of the writing concluded that debt to equity, debt to asset, gross profit margin, Asset Composition did not have a significant effect on financial statement fraud. Current Ratio and Capital Turnover have a significant negative effect on financial statement fraud.

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Pengaruh Rasio Keuangan Terhadap Fraudulent Financial Reporting: Survei Perusahaan Barang Konsumsi Yang Terdaftar di Bursa Efek Indonesia Tahun 2014-2016

Cited by 5 publications

References 3 publications

The Effect of Financial Ratios On Fraudulent Financial Reporting

The Effect of Financial Ratios On Fraudulent Financial Reporting

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

Pengaruh rasio keuangan alam mendeteksi kecurangan laporan keuangan: Perusahaan consumer non-cylicals di Bursa Efek Indonesia tahun 2018-2021

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