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Amran Manurung
Universitas HKBP Nommensen
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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PENGARUH RASIO KEUANGAN TERHADAP FINANCIAL REPORT FRAUD PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022-2024 Br. Sihaloho, Natasya Novelyn; Manurung, Amran; Lumbangaol , Manatap Berliana
JURNAL LENTERA AKUNTANSI Vol. 11 No. 1 (2026): JURNAL LENTERA AKUNTANSI, MEI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v11i1.2210

Abstract

Financial statements represent a company’s financial transactions within a specific accounting period, providing information on operational performance. However, in reality, companies may fail to achieve their predetermined targets. Fraudulent practices often occur when management deliberately manipulates financial statement data to present misleading performance in order to attract investors and meet market expectations. In this context, financial ratios are widely used as analytical tools to detect financial report fraud in financial statements. This study aims to analyze the effect of financial ratios on financial report fraud in food and beverage sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The independent variables used in this study are WCTA, DAR, and ROA, while the dependent variable is financial report fraud measured using the Altman Z-Score. This study employs a quantitative approach with multiple linear regression analysis. The sample was selected using a purposive sampling technique, resulting in 90 observations after data processing. The results indicate that partially, Working Capital to Total Assets (WCTA) and Return on Assets (ROA) have a positive and significant effect on financial report fraud, while Debt to Asset Ratio (DAR) has a negative and significant effect on financial report fraud.
Co-Authors Adanan Silaban Adler Haymans Manurung Alberto Butarbutar, Michael Andalkris Laia Andriyana Purba, Nova Sri Bonifasius H. Tambunan Br. Sihaloho, Natasya Novelyn Budi Paryanti, Atik Butar, Winda Anastasya Butar C D Sidabutar, Rimbun E. Manatap Berliana Lumban Gaol ERLINA Fau, Sinarihati Gaol, Manatap Berliana Lumban Ginting, Dwitri Hariaty Harefa, Eldaa Yuannda Herti Diana Hutapea Hutahaean, Marlia Olivia Hutapea, Herti Diana Irwani Amabel Odelia Aritonang Jadongan Sijabat Judika Siringoringo, Magdalena Kristiani Sihotang Lukman Hakim Sangapan Lumban Gaol, Vebry Lumbangaol , Manatap Berliana Lumbangaol, Manatap Berliana Mangasa Sinurat Manik, Vitaloka Manurung, Bunga Paska Dewita Oktaviyanti Manurung, Catarina Manurung, Gerson Mariawina Tampubolon Meilinda Stefani Harefa Nababan, Pungu Nancy Nopeline Nurhayati Tambunan Paryanti, Atik Budi Purba, Miranda Grace Yohana Purba, Vivi Sanika Putri Melati Sitinjak Rejeki Sihombing, Poppi Sry Samosir, Hendrik Sangapan, Lukman Hakim Sangapan, Lukman Hakim Sangapan Saribu, Ardin Dolok Setia Sastra Waruwu, Ifan Siahaan, Audrey M Sihombing, Halomoan S. Sihotang, Cristina Silaban, Nurlela Simamora , Carmenita Natania Simanjuntak, Nathalina Br Simatupang, Ayu Lestari Simbolon, Meyken Ledia Sinaga, Elisabet Sihol Nauli Siringoringo, Magdalena J. Siringoringo, Magdalena.J Siringoringo, Magdalena.J. Sirojuzilam Hasyim Sitompul, Andreas Sebatian Sormin, Ropinna Nadia Suwardi Lubis Toman Sony Tambunan