Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Owner : Riset dan Jurnal Akuntansi
Khomsiyah Khomsiyah
Fakultas Ekonomi dan Bisnis Universitas Trisakti, Jakarta, Indonesia
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Pengaruh Kepemilikan Manajerial, Kinerja Keuangan, dan Kualitas Audit terhadap Kecurangan Laporan Keuangan Oryza Alifia Khomariah; Khomsiyah Khomsiyah
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1734

Abstract

Fraudulent financial reporting can be detrimental to various parties. Therefore, it is essential to identify the factors that can cause fraudulent financial reporting to prevent its occurrence. This study aims to investigate and evaluate how managerial ownership, financial performance, and audit quality affect fraudulent financial reporting. This research used secondary data from company financial and annual reports. Sample used in this study were companies in the consumer goods manufacturing sector listed on the Indonesia Stock Exchange (IDX) between 2019 and 2021. Multiple linear regression analysis and purposive sampling method with 134 samples covering the 2019–2021 period was employed in this research. This study shows that financial performance proxied by leverage and profitability ratio, managerial ownership, and audit quality does not affect fraudulent financial reporting, while financial performance proxied by the liquidity ratios has negative affect towards fraudulent financial reporting
Co-Authors Oryza Alifia Khomariah