Robiansyah, Anton and Eddy, Suranta and Pratana, Puspa Midiastuti and Fachruzzaman, Fachruzzaman (2023) THE EFFECT OF LEVERAGE, PROFITABILITY, ASSET COMPOSITION, LIQUIDITY, CAPITAL TURNOVER, AND CASH FLOW ON FRAUDULENT FINANCIAL REPORTING. Al-Mal: Jurnal Akuntansi dan Keuangan Islam, 4 (1). pp. 1-19. ISSN 2715-9477
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Text (Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol.4 No.1 2023)
The Effect of Leverage, Profitability, Asset Composition, Liquidity, Capital Turnover, and Cash Flow on Fraudulent Financial Reporting - Eddy Suranta.pdf - Published Version Available under License Creative Commons GNU GPL (Software). Download (824kB) | Preview |
Abstract
This study aimed to see if financial ratios and cash flow patterns affect fraudulent financial reporting. The Beneish M-Score and Altman Z-Score models are used in this study to classify companies that commit fraudulent financial reporting and those that do not commit fraudulent financial reporting. According to the findings of this study, leverage ratio, profitability, asset composition, liquidity, capital turnover, and cash flow pattern types 2,3,4, and 6 all impact fraudulent financial reporting. This study's implications include theoretical knowledge from signaling theory relevant to corporations' fraudulent financial reporting. These findings can be used as information material for investors to see the criteria for companies that do fraudulent financial reporting using financial ratios and cash flow patterns from operating, investing, and funding activities so that they can be considered in making investment decisions for investors and become a reference in further research.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economy > Journal |
| Depositing User: | Dasty Reza Sahdani |
| Date Deposited: | 08 Jun 2023 10:00 |
| Last Modified: | 08 Jun 2023 10:00 |
| URI: | http://repository.unib.ac.id/id/eprint/12180 |
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