E-Jurnal Akuntansi TSM
Vol. 4 No. 3 (2024): E-Jurnal Akuntansi TSM

KOMPOSISI ASET DAN AKTIVITAS TERHADAP FRAUD LAPORAN KEUANGAN

Nelsen, Nelsen (Unknown)
Tjahjono, Rudi Setiadi (Unknown)



Article Info

Publish Date
30 Sep 2024

Abstract

Research of Fraudulent Financial Reporting is to obtain empirical evidence about the influence of financial ratio especially for asset composition, activity, profitability, liquidity, leverage, capital turnover, and other factors such as: managerial ownership, and firm size on fraudulent financial reporting. Research population of this research are non financial firms that listed in Indonesia Stock Exchange at 2016 until 2019. There are 169 companies selected as a samples by using purposive sampling method. Sample of this research are analyzed and tested using logistic regression method. Result of this research implies that profitability, liquidity, leverage, and managerial ownership have no significanct influence toward fraudulent financial reporting, but asset composisition and activity have positive influence on fraudulent financial reporting, and then capital turnover and firm size have negative influence toward the occurrence of fraudulent financial reporting.  

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Journal Info

Abbrev

EJATSM

Publisher

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...