Pengaruh Stabilitas Keuangan, Target Keuangan Tingkat Kinerja, Rasio Perputaran Aset, Keahlian Keuangan Komite Audit, dan Profitabilitas Terhadap Fraudulent Financial Statement

Abstract

The effect of financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, and profitability to fraudulent financial statement. Essay. Tegal : Faculty of Economics and Business. Pancasakti University Tegal 2018. This study aims to obtain empirical evidence and to analyze the effect of financial stability, financial targets, level of performance, asset turnover ratio, audit committee's financial expertise, and profitbility to fraudulent financial statement which measured using fraud score model (F-Score). The data in this research uses secondary data which form the company's financial statement and annual report. The population in this study are all companies listed on Indonesia Stock Exchange in period 20142017. This study uses purposive sampling method to select sample from the population and obtained sample of 28 companies of consumer goods industries. The methode of data analysis is performed with classic assumption test, descriptive statistics analysis and hypothesis tested by multiple linear regression analysis with SPSS version 23. The results of this study shows that the financial targets and level of performance significantly to the fraudulent financial statement, however the financial stability, asset turnover ratio, audit committee’s financial expertise, and profitability is not significant to the fraudulent financial statement. Financial stability, financial targets, level of performance, asset turnover ratio, audited financial audit, and profitability simultaneously have a significant effect on fraud financial statements.

Fraud Triangle Perspective: Detecting Financial Statement Fraud Using the Beneish M-Score Model in Property and Real Estate Companies Listed on the Indonesia Stock Exchange

“…Financial reports are the result of an accounting process that can be used as a tool to communicate financial data or company activities to interested parties to show the company's financial health and performance (Pratiya & Susetyo, 2018).Statement of Financial Accounting Standards (PSAK) No. 1 explains that the purpose of financial statements is to provide information regarding the financial position, performance, and changes in the financial position of a company that is useful for a large number of users of financial statements in making their decisions.…”

Manajemen Laba Dan Kecurangan Laporan Keuangan: Industri Pariwisata Dan Rekreasi Di Indonesia

“…3. Melakukan perhitungan NDA (non discretionary accruals) Pengukuran accrual quality menggunakan RSST accrual yang diperoleh dari perubahan aset lancar tanpa kas, kemudian dikurang dengan perubahan liabilitas lancar tanpa short term debt dan penyusutan serta perubahan long-term operating assets dan long-term operating liabilities (Pratiya et al, 2018) Statistik deskriptif diterapkan untuk melakukan analisis data dengan memberikan deskripsi dan menguraikan data yang terhimpun sesuai kenyataannya (Siyoto & Sodik, 2015). Gambaran ini berupa mean, minimum, maximum, dan standar deviasi yang berkaitan langsung dengan instrument penelitian yang dilakukan.…”

Determinants of Financial Statement Fraud: Political Connections as Moderation

“…Financial objectives are goals set by management or directors under undue pressure to maximize profits in order to improve the performance of the firm; the financial targets themselves can be approximated by the profitability of the business. In research conducted by (Pratiya and Susetyo, 2018), (Darmawan and Saragih, 2017), (Suyanto, 2009) shows that the projected financial target with profitability has a significant influence on financial statement fraud. As opposed to that, research conducted by (Agusputri and Sofie, 2019) and (Apriliana and Agustina, 2017) demonstrates that there are more elements, including the monitoring effectiveness factor, that can affect the occurrence of financial statement fraud.…”