Fraudulent financial reporting trough financial ratios: case of banking sector in indonesia / Ossi Ferli

-, Ossi Ferli (2020) Fraudulent financial reporting trough financial ratios: case of banking sector in indonesia / Ossi Ferli. Insight Journal : International, Refereed, Open Access, Online Journal, 6 (15). pp. 143-153. ISSN 2600-8564

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 : International, Refereed, Open Access, Online Journal
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
Edit Item
Edit Item

Download

[thumbnail of 42773.pdf] Text
42773.pdf

Download (1MB)

ID Number

42773

Indexing

|

Statistic

Statistic details