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All Journal Media Trend: Berkala Kajian Ekonomi dan Studi Pembangunan
Albert Adi Nugroho
Brawijaya University
Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Likuiditas, Leverage, dan Corpo-Rate Governance Terhadap Kecurangan Laporan Keuangan, Serta Financial Distress Sebagai Variabel Intervening Albert Adi Nugroho; Zaki Baridwan; Endang Mardiati
MediaTrend Vol 13, No 2 (2018): Oktober
Publisher : Trunojoyo University of Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/mediatrend.v13i2.4065

Abstract

This paper examines the affect of profitability, liquidity, leverage, and corporate governance to financial statement fraud, and financial distress as a intervening variable. Based on Association of Certified Fraud Examiners  (ACFE) 2016, financial statement fraud was growth from 2012 – 2016, it’s mean more companies have a motivated to do manipulate financial statement. In this paper, financial distress as a intervening variable before companies manipulate financial statement. We conclude profitability, leverage, shareholding, number of boards are significant to financial distress. Finally financial distress is significant to financial statement fraud
Co-Authors Endang Mardiati Zaki Baridwan