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All Journal Berkala Perikanan Terubuk Jurnal Ilmu Kesehatan Duta Gama Klaten Jurnal Studi Sosial Program Pascasarjana P-IPS PENDIPA Journal of Science Education Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis EQIEN - JURNAL EKONOMI DAN BISNIS JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal STIE Semarang (Edisi Elektronik) Jurnal Kesehatan Jurnal Matematika UNAND Jurnal Ekonomi Bisnis Indonesia Abdimas Universal Genta Mulia : Jurnal Ilmiah Pendidikan Dharma Raflesia : Jurnal Ilmiah Pengembangan dan Penerapan IPTEKS Science Midwifery Jurnal Sains Kesehatan Annual Conference on Islamic Early Childhood Education Jurnal Kesehatan Saintika Meditory FARABI: Jurnal Matematika dan Pendidikan Matematika MANASA, Jurnal Ilmiah Psikologi Journal Of Biology Education Research (JBER) Safari : Jurnal Pengabdian Masyarakat Indonesia Optimal: Jurnal Ekonomi dan Manajemen Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri JGK (Jurnal Guru Kita) Prosiding Seminar Nasional Pascasarjana Nian Tana Sikka: Jurnal Ilmiah Mahasiswa Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Perspektif: Jurnal Pendidikan dan Ilmu Bahasa Jurnal Budi Pekerti Agama Islam MAXIMAL Jurnal Intelek Insan Cendikia Journal of Economic and Islamic Research Epsilon : Journal of Management (EJoM) JIMEK
Hanifah Hanifah
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Journal : JIMEK

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Kecurangan Laporan Keuangan: Profitabilitas, Ukuran Perusahaan, Opportunity pada Perusahaan Sub Sektor Property dan Real Estate Mega Andani; Indra Saputra; Hanifah Hanifah; Ahmad sulthon Nasyir
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 4 No. 3 (2024): November : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v4i3.6942

Abstract

The purpose of this study is to analyze the effect of Profitability (X1), Company Size (X2), Opportunity (X3) on Financial Report Fraud in Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange in 2019-2022.The research method used is quantitative. The population of the study was 70 Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange in 2019-2022. The research sample used 14 companies based on purposive sampling. Profitability is proxied by Return On Asset, Company Size, Opportunity, Financial Report Fraud is proxied by Earning management. Regression analysis uses logistic regression.The results of the study indicate that profitability has no effect on financial statement fraud. The variables Company Size and Opportunity have a negative effect on financial statement fraud. In the Property and Real Estate Sub-Sector Companies listed on the Indonesia Stock Exchange in 2019-2022.
Co-Authors Adelia Putri Perwitasari Ahmad Najmu Zamaludin Ahmad sulthon Nasyir Akhmad Yafiz Syam Alfiaturohmah Alfiaturohmah Alisa Nurul Azka Alismi M Salanggon Alqodri Alqodri Alya Rozali Ramadhani Ana Nurhasanah Anita Treisya Aristawati Asyfa Ummi Silti Baehaqi Bambang Haryadi Christina Khaidir Dadang Irawan Defi Angriani Desti Afirda Dian Dwiana Meydinar Dina Pujiharti Dinda Putri Hasanah Eka Rasyid Deatri Eva Yuliani Evi Kurnia Ningsih Fachry Abda El Rahman Faizqinthar Bima Nugraha Fajar Budiyanto Finarti Finarti Fitria Mardika Gunardi Gunardi Hardiyanti Pratiwi, Hardiyanti Hayati, Firdha Helmi, Monika Rianti Holilaturrosyidah Holilaturrosyidah Ika Tri Susilowati Ikman Nur Rahman Indra Saputra Indri Yani Ita Adinda Pratika Lidya zanti, Linna Ismawati Lisandri, Lisandri Lukas Kaharapen Lydia Goenadhi M Asikin M. Reza Saputra Mega Andani Mia Aulia Muhajir Muchlis, Effie Efrida Muhammad Syaifudin Nadila Aulia Nanda Rosalia Nayla Audrey Aislinn Nelly D. P. Nelta Dalilae Neni Triana neni triana Nesia Natalie Nova Noliza Bakar Novaria Novaria Novien Rialdy Nur Rachmat Nur Ratna Nurfidiatun Ningsih Nurhapipa Nurul Astuty Yensy Pargito Pargito Puja Hayati Putri Kusumawati Priyono Rachma Adelia Rahmalia Rahmalia Rakhmi Ridhawati RATIH KUMALASARI regina sepriri velarian Rochmad Rochmad Roni Hermawan Royhana Safitri Rudiyanto Rudiyanto S B Waluya Siti Maulizah Siti Nurul Aini Sri Mei Ulfani Sumadi Sumadi Sutrisna, Marlin Triasianingrum Afrikani wiji safitri Wismanto Wismanto Yulia Citra