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All Journal Proceeding SENDI_U BENING Jurnal Manajemen dan Profesional
Listyawati, Ika
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Journal : Proceeding SENDI_U

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ANALISIS FAKTOR YANG MEMPENGARUHI FINANCIAL STATEMENT FRAUD Listyawati, Ika
Proceeding SENDI_U 2016: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

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Abstract

The purpose of this study to examine the financial and non-financial factors that affect financial reporting fraud.These factors studied were financial leverage, liquidity, profitability, independent directors, audit committee andexternal auditors classification. This study uses data obtained from the 32 companies that register cases of theFinancial Services Authority and annual reports of companies listed on the Indonesia Stock Exchange. Data wereanalyzed using logistic regression. The results of this study indicate that financial leverage and capital turnoverinfluence fraudulent financial reporting. While liquidity, profitability, independent board, audit committee andexternal auditors classification can not be proven to affect the financial statement fraud.Keywords: financial statement fraud, financial leverage, liquidity ratios, profitability ratios, the ratio of capitalturnover, independent board, audit committee and external auditors.
Co-Authors Budiyah, Feriani Kartika, Erawati Kawuri, Sri mutiara, jeffi Romi, Hutri Agus Sarmini, Ade Sucipto, Budi sumardin, sumardin Widaningsih, Rr Ayu