Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Diponegoro Journal of Accounting
Winda Milasari
Departemen Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING (FFR) MENGGUNAKAN RASIO-RASIO KEUANGAN Winda Milasari; Dwi Ratmono
Diponegoro Journal of Accounting Volume 8, Nomor 1, Tahun 2019
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (145.767 KB)

Abstract

The purpose of this study is for examining financial ratios for detecting fraudulent financial reporting. Independent variables of financial ratios used in this study are leverage, profitability, asset composition, proportion of accounts receivable, proportion of inventory, liquidity and capital turnover. The dependent variable used is fraudulent financial reporting based on data violations of BAPEPAM VIII G7 regulations issued by Otoritas Jasa Keuangan (OJK) in 2011-2016.The research sample consist of 41 fraud companies and 41 non-fraud companies in the non-financial sector listed on the Indonesia Stock Exchange in 2007-2014. This type of data is secondary data and uses purposive sampling method to determine the sample. The data analysis uses logistic regression method.The results of the study show that leverage ratio variable have a positive and significant effect in detecting fraudulent financial reporting. However, the other financial ratios (profitability, asset composition, proportion of accounts receivable, proportion of inventory, liquidity and capital turnover) have no significant effect on fraudulent financial reporting.
Co-Authors Dwi Ratmono