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Submitted
March 27, 2019
Accepted
May 20, 2019
Published
May 29, 2019
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Abstract
ABSTRACT
This study aims to provide basic information to investors relating to financial statement fraud. Fraud of financial statements as an act or negligence in the form of intentional or unintentional action, which results in material financial statements being misleading. Cases of fraudulent financial statements occur in several companies listed on the Indonesia Stock Exchange as happened at PT Cakra Mineral Tbk providing false and inaccurate information in public annual reports and financial reports that caused international investors, who own a large number of CKRA shares, to claim losses Significantly for more than two years, the directors of CKRA have incorrectly claimed that CKRA has a 55% stake in Murui since August 2014, but it turns out that CKRA was never registered as a Murui shareholder. The population in this study are banking companies listed on the IDX and the samples in this study are banking companies listed on the Stock Exchange from 2015-2017. The sampling method is done by purposive sampling technique. Data analysis techniques using multiple regression analysis, t test and F test, then process the data using SPSS software. Financial Leverage does not have a significant effect on financial statement fraud. Liquidity does not have a significant effect on financial statement fraud. Profitability has a significant effect on financial statement fraud. Capital turn over does not have a significant effect on financial statement fraud. Financial leverage, liquidity, profitability and capital turnover have a significant effect on financial statement fraud.
Keywords: Financial Leverage, Liquidity, Profitability, Capital turn over, financial statement fraud
ABSTRAK
Penelitian ini bertujuan memberikan informasi dasar kepada investor yang berkaitan dengan financial statement fraud. Kecurangan laporan keuangan sebagai suatu perbuatan atau kelalaian berupa tindakan yang disengaja atau tidak disengaja, yang mengakibatkan laporan keuangan secara materil menjadi menyesatkan. Kasus kecurangan laporan keuangan terjadi pada beberapa perusahaan yang listed di Bursa Efek Indonesia seperti yang terjadi pada PT Cakra Mineral Tbk memberikan informasi palsu dan tidak akurat dalam laporan tahunan publik serta laporan keuangan yang menyebabkan investor internasional, yang memiliki sejumlah besar saham CKRA, mengaku mengalami kerugian yang signifikan selama lebih dari dua tahun, direksi CKRA telah dengan tidak benar mengklaim bahwa CKRA memiliki 55% saham di Murui sejak bulan Agustus 2014, namun ternyata CKRA tidak pernah terdaftar sebagai pemegang saham Murui. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di BEI dan sampel pada penelitian ini adalah perusahaan perbankan yang terdaftar di BEI dari tahun 2015-2017. Metode pengambilan sampel dilakukan dengan teknik purposive sampling. Teknik analisis data menggunakan analisis regresi berganda, Uji t dan Uji F, kemudian mengolah data dengan menggunakan software SPSS. Financial Leverage tidak berpengaruh signifikan terhadap financial statement fraud. Likuiditas tidak berpengaruh signifikan terhadap financial statement fraud. Profitabilitas berpengaruh signifikan terhadap financial statement fraud. Capital turn over tidak berpengaruh signifikan terhadap financial statement fraud. Financial leverage, likuiditas, profitabilitas dan capital turn over berpengaruh signifikan terhadap financial statement fraud .
Kata Kunci: Financial Leverage, Profitabilitas, Capital turn over, financial statement fraud
This study aims to provide basic information to investors relating to financial statement fraud. Fraud of financial statements as an act or negligence in the form of intentional or unintentional action, which results in material financial statements being misleading. Cases of fraudulent financial statements occur in several companies listed on the Indonesia Stock Exchange as happened at PT Cakra Mineral Tbk providing false and inaccurate information in public annual reports and financial reports that caused international investors, who own a large number of CKRA shares, to claim losses Significantly for more than two years, the directors of CKRA have incorrectly claimed that CKRA has a 55% stake in Murui since August 2014, but it turns out that CKRA was never registered as a Murui shareholder. The population in this study are banking companies listed on the IDX and the samples in this study are banking companies listed on the Stock Exchange from 2015-2017. The sampling method is done by purposive sampling technique. Data analysis techniques using multiple regression analysis, t test and F test, then process the data using SPSS software. Financial Leverage does not have a significant effect on financial statement fraud. Liquidity does not have a significant effect on financial statement fraud. Profitability has a significant effect on financial statement fraud. Capital turn over does not have a significant effect on financial statement fraud. Financial leverage, liquidity, profitability and capital turnover have a significant effect on financial statement fraud.
Keywords: Financial Leverage, Liquidity, Profitability, Capital turn over, financial statement fraud
ABSTRAK
Penelitian ini bertujuan memberikan informasi dasar kepada investor yang berkaitan dengan financial statement fraud. Kecurangan laporan keuangan sebagai suatu perbuatan atau kelalaian berupa tindakan yang disengaja atau tidak disengaja, yang mengakibatkan laporan keuangan secara materil menjadi menyesatkan. Kasus kecurangan laporan keuangan terjadi pada beberapa perusahaan yang listed di Bursa Efek Indonesia seperti yang terjadi pada PT Cakra Mineral Tbk memberikan informasi palsu dan tidak akurat dalam laporan tahunan publik serta laporan keuangan yang menyebabkan investor internasional, yang memiliki sejumlah besar saham CKRA, mengaku mengalami kerugian yang signifikan selama lebih dari dua tahun, direksi CKRA telah dengan tidak benar mengklaim bahwa CKRA memiliki 55% saham di Murui sejak bulan Agustus 2014, namun ternyata CKRA tidak pernah terdaftar sebagai pemegang saham Murui. Populasi dalam penelitian ini adalah perusahaan perbankan yang terdaftar di BEI dan sampel pada penelitian ini adalah perusahaan perbankan yang terdaftar di BEI dari tahun 2015-2017. Metode pengambilan sampel dilakukan dengan teknik purposive sampling. Teknik analisis data menggunakan analisis regresi berganda, Uji t dan Uji F, kemudian mengolah data dengan menggunakan software SPSS. Financial Leverage tidak berpengaruh signifikan terhadap financial statement fraud. Likuiditas tidak berpengaruh signifikan terhadap financial statement fraud. Profitabilitas berpengaruh signifikan terhadap financial statement fraud. Capital turn over tidak berpengaruh signifikan terhadap financial statement fraud. Financial leverage, likuiditas, profitabilitas dan capital turn over berpengaruh signifikan terhadap financial statement fraud .
Kata Kunci: Financial Leverage, Profitabilitas, Capital turn over, financial statement fraud
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