Pengaruh Rasio Keuangan Terhadap Tindak Kecurangan Pelaporan Keuangan

Ika Listyawati

Abstract


This study considers the effect of financial ratios on fraud in financial reporting.
While the financial ratios issued are financial leverage, liquidity, profitability, and
capital turnover. Research has been conducted using quantitative methods with
secondary data. Secondary data comes from a list of cases in the Financial
Reporting. This research uses purposive sampling method. The total sample
obtained was 32 companies. This company classification consists of 32 companies
that do financial reporting and 32 companies that do not commit financial reporting
by collecting which companies produce the same industry and year of observation.
This study uses logistic regression statistical tools while the dependent variable is
a dummy (non-metric) variable, while the independent variable is a mixture of
metric and non-metric variables. The results show that financial leverage, liquidity
and capital turnover affect financial reporting fraud, while profitability has no
effect.

Keywoard : fraud in financial reporting, financial leverage, liquidity,
profitability, and capital turnover.



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DOI: https://doi.org/10.26714/mki.10.2.2020.%25p

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Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang
p-ISSN: 2087-2836; e-ISSN: 2580-9482