Analisis Rasio Keuangan Sebagai Deteksi Kecurangan Laporan Laporan Keuangan Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia

Tyas Widyanti; Muhammad Nuryatno

doi:10.25273/jap.v7i1.2360

Analisis Rasio Keuangan Sebagai Deteksi Kecurangan Laporan Laporan Keuangan Perusahaan Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia

Tyas Widyanti, Muhammad Nuryatno

Abstract

Tujuan utama dari penelitian ini adalah untuk menganalisis rasio keuangan (yaitu leverage, profitabilitas, komposisi aset, likuiditas dan capital turnover) dalam mendeteksi kecurangan laporan keuangan. Model logit digunakan untuk mengidentifikasi perusahaan yang terkait dengan FFR. Perusahaan sampel yang terlibat dalam kecurangan diperoleh dari survei perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia. Data tersebut mencakup periode tiga tahun dari tahun 2014 sampai 2016. Hasilnya menunjukkan bahwa leverage yang diproksikan oleh total hutang terhadap total ekuitas tidak signifikan sementara leverage yang dipaksakan oleh total hutang terhadap total aset signifikan. Komposisi aset dan likuiditas tidak signifikan terhadap FFR sedangkan profitabilitas dan capital turnover merupakan prediktor signifikan FFR.

Keywords

Fraud; Fraudulent financial reporting; Financial ratio; Indonesia

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