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All Journal International Journal of Contemporary Accounting E-Jurnal Akuntansi TSM
Effendi, Muhammad Arief
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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HOW DO FINANCIAL RATIOS AND OTHER VARIABLES CONTRIBUTE TO FINANCIAL STATEMENT FRAUD RISKS? Dominikus, William; Effendi, Muhammad Arief; Palliam, Ralph
International Journal of Contemporary Accounting Vol. 7 No. 1 (2025): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v7i1.22849

Abstract

This study investigates the influence of financial ratios and various additional factors on the fraudulent financial statements of non-financial companies listed on the Indonesia Stock Exchange from 2018 to 2021. The research examines several independent variables pertinent to fraudulent financial statements, including activity ratios, asset composition, leverage, liquidity, profitability, frequency of audit committee meetings, financial stability, and the nature of the industry. The study comprises a sample of 556 data points drawn from 139 companies selected based on specific criteria. Logistic regression was employed as the methodology for hypothesis testing. The findings indicate that financial stability significantly positively impacts the likelihood of fraudulent financial statements, as management may endeavour to stabilise financial conditions to obscure actual circumstances through fraudulent practices. Conversely, the frequency of audit committee meetings demonstrates a significant negative effect on the probability of fraudulent financial statements, as effective oversight can enhance the integrity of the reporting process. In contrast, the variables of activity ratios, asset composition, leverage, liquidity, profitability, and the nature of the industry do not significantly affect the likelihood of fraudulent financial statements. The implications of this research underscore the importance of robust corporate governance practices for practitioners, highlighting the necessity for vigilant oversight mechanisms to mitigate the risk of financial misreporting. These findings imply that firms should prioritize strengthening audit committee functions and ensuring financial transparency to reduce fraud risks. Regulators and stakeholders must emphasize frequent, effective oversight and promote governance standards. Companies must also foster ethical financial practices, as robust governance mechanisms play a crucial role in safeguarding the credibility of financial reporting and investor trust.  
FAKTOR-FAKTOR YANG MEMPENGARUHI FIRM VALUE PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Valentina Lesmana, Bella; Effendi, Muhammad Arief
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i3.2205

Abstract

The purpose of this research is to analyze the effect of the independent variables, current ratio, debt to equity ratio, return on asset, firm size, institutional ownership, and managerial ownership on the dependent variable of firm value. The population of the sample in this research used from manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the period 2018 to 2020. The sample used and selected based on the purposive sampling method from the data collected, which obtained 73 manufacturing companies that met the criteria. The analytical method used in this research is multiple regression analysis method. The result of the study prove that the current ratio, firm size, institutional ownership, and management ownership have no effect on firm value, while other independent such as debt to equity ratio, return on asset, and firm size have an influence on firm value.
Co-Authors Dominikus, William Ralph Palliam, Ralph Valentina Lesmana, Bella