ANALISIS FINANCIAL LEVERAGE, LIKUIDITAS DAN PROFITABILITAS TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERBANKAN

  • Viola Syukrina E Janrosl Universitas Putera Batam, Kota Batam
  • Y Yuliadi Universitas Putera Batam, Kota Batam

Abstract

This study aims to analyze financial leverage, liquidity and profitability of financial fraud statements in banking companies. Financial statement fraud (fraudulent financial statements) as an intentional or unintentional act or act, which causes financial statements to be materially misleading. The population used in this study is a banking company, while the sample used in this study is the financial statements of banking companies listed on the Indonesia Stock Exchange from 2015 - 2017. This research is a causative research, namely research designed to measure the relationship between variables research, or analyze the influence of a variable on other variables. Research design is a framework used in a study. The results of this research financial leverage have a significant effect on financial statement fraud. Liquidity has a significant effect on financial statement fraud. Profitability has no significant effect on financial statement fraud. Simultaneously financial leverage, liquidity and profitability together have a significant effect on financial statement fraud.

References

Aditya, M. O. H., & Saputra, R. (2017). Analisis faktor – faktor yang mempengaruhi fraudulent financial reporting dengan perspektif fraud pentagon. Universitas Lampung

Ansar, M. (2012). Analisis Faktor-Faktor Yang Mempengaruhi Kecurangan Pelaporan Keuangan Pada Perusahaan Publik Di Indonesia, 1–25.

Dewi, K. M. (2013). Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Dan Audit Delay Penyampaian Laporan Keuangan. Universitas Diponegoro.

Dwiyanti, R. (2010). Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia. Universitas Diponegoro.

Jefferson. (2016). Direksi PT Cakra Mineral Tbk Dilaporkan ke BEI dan OJK. Retrieved from www.beritalima.com

Juan, N. E., & Wahyuni, E. T. (2012). Panduan Praktis Standar Akuntansi Keuangan (Berbasis IFRS). Jakarta: Salemba Empat.

Kamal, M. E. M., Salleh, M. F. M., & Ahmad, A. (2016). Detecting Financial Statement Fraud by Malaysian Public Listed Companies : The Reliability of the Beneish M-Score Model. Jurnal Pengurusan. 46, 23–32.

Kurniawati, E. (2012). Analisis Faktor-Faktor Yang Mempengaruhi Financial Statement Fraud Dalam Perspektif Fraud Triangle. Universitas Diponegoro.

Listyawati, I. (2016). Analisis faktor yang mempengaruhi financial statement fraud. Prosiding Seminar Nasional Multi Disiplin Ilmu & Call For Papers Unisbank, 659–665.

Martani, D., Wardhani, R., Farahmita, A., Tanujaya, E., & Hidayat, T. (2015). Akuntansi Keuangan Menengah Berbasis PSAK. Jakarta: Salemba Empat.

Senoaji, A. R., & Cahyonowati, N. (2014). Gap Analysis Penerapan Sak Etap Pada, 3, 1–12.

Sugianto, D. (2018). OJK Mulai Periksa Laporan Keuangan Bank Bukopin yang Dipermak. Retrieved from https://m.detik.com

Suyanto. (2009). Fraudulent Financial Statement Evidence from Statement on Auditing Standard No. 99, 11(1), 117–144.

Yusnar, F. A., & Marsono. (2013). Faktor Yang Mempengaruhi Respon Auditor Dalam Mendeteksi Salah Saji Material Sebagai Akibat Fraudulent Financial Statement (Studi Pada Kantor Akuntan Publik Di Semarang). Diponegoro Journal of Accounting. 2(1), 1–15.

Published
2019-07-02
How to Cite
E Janrosl, V. S., & Yuliadi, Y. (2019). ANALISIS FINANCIAL LEVERAGE, LIKUIDITAS DAN PROFITABILITAS TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERBANKAN. KRISNA: Kumpulan Riset Akuntansi, 11(1), 40-46. https://doi.org/10.22225/kr.11.1.2019.40-46
Abstract viewed = 1069 times
PDF (Bahasa Indonesia) downloaded = 1641 times