Journal of Management, Economic, and Financial
Vol. 2 No. 5 (2024): Special Issue

The Effect of Financial Leverage, Capital Turnover, Asset Composition, Firm Size on The Tendency of Financial Statement Fraud

Fatimah, Nina (Unknown)
Fadjarenie, Agustin (Unknown)

Article Info

Publish Date
25 Sep 2024

Abstract

This study aims to determine the factors that can predict the tendency of financial statement fraud in manufacturing companies. This study used a sample of 185 manufacturing companies that published financial reports on the Indonesia Stock Exchange for three years, namely 2019 to 2021. The data collection method was carried out by purposive sampling. While the analysis used was panel data regression. The results of the data analysis showed that all independent variables Financial Leverage (X1), Capital Turnover (X2), Asset Composition (X3), and Firm Size (X4) influenced the tendency of financial statement fraud.

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Journal Info
Journal of Management, Economic, and Financial
Website

Abbrev

jmef

Publisher

Politeknik Siber Cerdika Internasional

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

The Journal of Management, Economic, and Financial is a double-blind peer review and open access academic journal. This journal is a scientific magazine published six issues per year has published its first issue in 2022 with e-ISSN 2986-6863. The journal publishes research papers, technical papers, ...