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All Journal Jurnal Ekonomi AGRIKAN Jurnal Ilmiah Agribisnis dan Perikanan Account : Jurnal Akuntansi, Keuangan dan Perbankan JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Akuntansi Jurnal Bakti Masyarakat Indonesia Yumary: Jurnal Pengabdian kepada Masyarakat Journal of Innovation and Community Engagement Jurnal Paradigma Akuntansi International Journal of Application on Economics and Business Jurnal Akuntansi
Rousilita Suhendah
Department Of Business Accounting, Universitas Tarumanagara
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Mathematics Social Sciences Other

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Journal : Account : Jurnal Akuntansi, Keuangan dan Perbankan

 1 
DETERMINAN KECURANGAN LAPORAN KEUANGAN Rousilita Suhendah
Account : Jurnal Akuntansi, Keuangan dan Perbankan Vol. 6 No. 2 (2019): EDISI DESEMBER 2019
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/acc.v6i2.2481

Abstract

DETERMINAN KECURANGAN LAPORAN KEUANGAN  Rousilita Suhendah  Rousilitas@fe.untar.ac.id   Program Studi Akuntansi Universitas Tarumanagara Jakarta   ABSTRACT The purpose of this research is to examine the effect of financial stability, financial leverageand liquidity to Fraudulent financial statement. This research uses sample of manufacturing companiesdata that listed on the Indonesian Stock Exchange for the period 2014 – 2017. This research measuresfraudulent financial statement  quality by using M-Beneish Score.  Data in this research are analyzedusing logistic binary regression analysis. Analysis tool used by this research is IBM SPSS Statistics 23program. The results of this research show that the financial leverage and liquidity do not have  effectto fraudulent financial statement, but  financial stability has positive significantly  effect to fraudulentfinancial statement    Keywords: fraudulent financial reporting, financial stability, financial leverage, liquidity  ABSTRAKTujuan penelitian ini adalah untuk menguji pengaruh stabilitas keuangan, leverage keuangandan likuiditas terhadap kecurangan laporan keuangan. Penelitian ini menggunakan sampel dataperusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2014-2017. Penelitianini mengukur kecurangan laporan keuangan dengan menggunakan M-Beneish Score. Data penelitianini dianalisis menggunakan analisis regresi logistik. Alat analisis yang digunakan oleh penelitian iniadalah program IBM SPSS Statistics 23. Hasil penelitian ini menunjukkan bahwa leverage keuangandan likuiditas tidak berpengaruh terhadap kecurangan laporan keuangan, tetapi stabilitas keuanganberpengaruh positif signifikan terhadap kecurangan laporan keuangan.     Kata kunci: kecurangan laporan keuangan, stabilitas keuangan, leverage keuangan, likuiditas
Co-Authors Alifah M. Anwar Andrew Yonanda Arya Hadi Dharmawan Beddu Tang Daryatno, Andreas Bambang Drajat Martianto Fanny Andriani Setiawan Goh , Erica Hamsiah Hamsiah Hartono Gunarso Heni , Heni Jennifer , Jennifer Johan Johan Lie, irene kim R. Sapto Hendri Boedi Soesatyo Rini Tri Hastuti Sophia , Natasya Yohana Susanna Ndraha Syahrul Syahrul