THE EFFECT OF LEVERAGE, PROFITABILITY, ASSET COMPOSITION, LIQUIDITY, CAPITAL TURNOVER, AND CASH FLOW ON FRAUDULENT FINANCIAL REPORTING

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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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: https://repository.unib.ac.id/id/eprint/12180

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