Abstract
Bank is a sector that has the most suspensions list in Indonesia from 2015-2017. This study aims to determine and analyze the financial ratios that influence the Fraudulent Financial Report for bank listed in IDX period 2015 – 2017. Financial ratios suspected to affect Fraudulent Financial Report are leverage, profitability, composition asset, liquidity and capital turnover. The final sample of this research are 40 banks. The technique analysis used in this research is logistic regression analysis. The hypothesis in this study was based on previous research and various other supporting theories. The results of this study showed that leverage and profitability had no significant effect on Banks Fraudulent Financial Report. Composition asset, liquidity and capital turnover has a significant effect on Banks Fraudulent Financial Report. There are no significant different financial ratios between bank with or without suspension, but there are different between fraudulent bank base on suspension data on OJK and fraudulent bank base on Beneish M Score.
Metadata
| Item Type: | Article |
|---|---|
| Creators: | Creators Email / ID Num. -, Ossi Ferli UNSPECIFIED |
| Contributors: | Contribution Name Email / ID Num. Chief Editor Zainon, Assoc. Prof. Dr. Saunah UNSPECIFIED Editor Ismail, Dr. Noriah UNSPECIFIED Editor Raja Ahmad, Assoc. Prof. Dr. Raja Adzrin UNSPECIFIED Editor Soo, Assoc. Prof. Dr. Carolyn Kum Yoke UNSPECIFIED Editor Kadri, Assoc. Prof. Dr. Mohd Halim UNSPECIFIED Editor Mohd Ariff Albakri, Assoc. Prof. Dr. Intan Safinas UNSPECIFIED Editor Shamsuddin, Assoc. Prof. Dr. Hj Amanuddin UNSPECIFIED Editor Zakaria, Assoc. Prof. Dr. Nor Balkish UNSPECIFIED Editor Khairani, Dr. Noor Sufiawati UNSPECIFIED Editor Othman, Dr. Akmal Aini UNSPECIFIED Editor Ismail, Dr. Norashikin UNSPECIFIED Editor Misman, Dr. Faridah Najuna UNSPECIFIED Editor Mat Kamal, Dr. Siti Nuur-Ila UNSPECIFIED |
| Subjects: | H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance H Social Sciences > HG Finance > Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure |
| Divisions: | Universiti Teknologi MARA, Johor > Segamat Campus |
| Journal or Publication Title: | Insight Journal (IJ) |
| UiTM Journal Collections: | UiTM Journal > INSIGHT Journal (IJ) |
| ISSN: | 2600-8564 |
| Volume: | 6 |
| Number: | 15 |
| Page Range: | pp. 143-153 |
| Related URLs: | |
| Keywords: | fraudulent financial report, financial ratios, banking sector, beneish m score, UiTM Cawangan Johor |
| Date: | 2020 |
| URI: | https://ir.uitm.edu.my/id/eprint/42773 |
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