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All Journal Sosiohumaniora Jurnal Akuntansi dan Pajak AKRUAL: Jurnal Akuntansi EKSPANSI Economica: Jurnal Ekonomi Islam Jurnal Inovasi Bisnis (Inovbiz) Kamaya: Jurnal Ilmu Agama Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Almana : Jurnal Manajemen dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) IJISH (International Journal of Islamic Studies and Humanities) Asia Pacific Fraud Journal Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Abdimas Universal International Journal of Zakat (IJAZ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Airlangga International Journal of Islamic Economics and Finance AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal PkM (Pengabdian kepada Masyarakat) Banco: Jurnal Manajemen dan Perbankan Syariah Jurnal Ilmiah Mahasiswa Raushan Fikr Milkiyah: Jurnal Hukum Ekonomi Syariah
Ahmad Abbas
Sekolah Tinggi Agama Islam Negeri Majene
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Asia Pacific Fraud Journal

 1 
EARNINGS FRAUD AND FINANCIAL STABILITY Ahmad Abbas
Asia Pacific Fraud Journal Vol 2, No 1 (2017): Volume 2, No.1st Edition (January-June 2017)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1015.832 KB) | DOI: 10.21532/apfj.001.17.02.01.010

Abstract

Earnings can be the goal for firms which desire to commit financial fraud. This study is propounded to show fraudulent earnings reporting and its relationship with the company’s financial stability. The samples used in this study are manufacturing firms listed on the Indonesian Stock Exchange during the period of 2010-2013. The data consisting of financial statements are processed using descriptive statistics, and the hypotheses are tested using logistic regression. The results of this study reveal that 22 financial statements are indicated earnings fraud. Of all the financial statements, 68 percent suffers from financial distress. This study shows that the firms with the improved financial stability tend to restrain themselves from committing earnings fraud. This study also finds that the firms which experience financial distress have a greater incentive to commit the fraud.
Co-Authors Abdul Gaffar Haris Achdian Anggreny Bangsawan Aminuddin Aminuddin Andi Ayu Frihatni Anwar, Alfiansyah Ardiansyah Ardiansyah Arizah, Ainun Hannani Ida Ayu Putu Sri Widnyani Idrawahyuni Idrawahyuni Kamaruddin, Andi Martina Maha Radwan Manswab Mahsen Abdulrahman Mohamad Ilham Mohammad Ayaz Muhammad Aswad Neks Triani Nengsi Warna Sari Nur Iman Saal Rabiatul Adawiyah Rini Purnamasari Rini Purnamasari Sentot Imam Wahjono Syamsidar Syamsidar Syarifah Halifah Tsalis, Khodijah Nur Wa Ode Rayyani Yana Firana Yana Firana