Fraudulent financial reporting trough financial ratios: Case of banking sector in Indonesia / Isabella and Ossi Ferli
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 ar...
Saved in:
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Book Section |
| Language: | en |
| Published: |
UiTM Cawangan Johor
2019
|
| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/38539/1/38539.pdf https://ir.uitm.edu.my/id/eprint/38539/ |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1833065921742110720 |
|---|---|
| author | -, Isabella Ferli, Ossi |
| author2 | Md Kassim, Fazdilah |
| author_facet | Md Kassim, Fazdilah -, Isabella Ferli, Ossi |
| author_sort | -, Isabella |
| building | Tun Abdul Razak Library |
| collection | Institutional Repository |
| content_provider | Universiti Teknologi Mara |
| content_source | UiTM Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | 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. |
| format | Book Section |
| id | my.uitm.ir-38539 |
| institution | Universiti Teknologi Mara |
| language | en |
| publishDate | 2019 |
| publisher | UiTM Cawangan Johor |
| record_format | eprints |
| spelling | my.uitm.ir-385392020-12-16T07:32:55Z https://ir.uitm.edu.my/id/eprint/38539/ Fraudulent financial reporting trough financial ratios: Case of banking sector in Indonesia / Isabella and Ossi Ferli -, Isabella Ferli, Ossi Financial management. Business finance. Corporation finance Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure 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. UiTM Cawangan Johor Md Kassim, Fazdilah Ratan Singh, Deepak Singh M Ramakrishnan, Kamalanathan Sumery, Zuraidah Sarijari, Haniza Mohd Yusof, Fairuz Husna Amat, Dia Widyawati Kamaludin, Puteri Nur Hidayah Daud, Derwina 2019 Book Section PeerReviewed text en https://ir.uitm.edu.my/id/eprint/38539/1/38539.pdf Fraudulent financial reporting trough financial ratios: Case of banking sector in Indonesia / Isabella and Ossi Ferli. (2019) In: The 6th International Accounting & Business Conference 2019. Secretariat of IABC 2019, 6th . UiTM Cawangan Johor, Segamat, Johor, p. 73. IABC2019-059 IABC2019-059 |
| spellingShingle | Financial management. Business finance. Corporation finance Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure -, Isabella Ferli, Ossi Fraudulent financial reporting trough financial ratios: Case of banking sector in Indonesia / Isabella and Ossi Ferli |
| title | Fraudulent financial reporting trough financial ratios: Case of banking sector in Indonesia / Isabella and Ossi Ferli |
| title_full | Fraudulent financial reporting trough financial ratios: Case of banking sector in Indonesia / Isabella and Ossi Ferli |
| title_fullStr | Fraudulent financial reporting trough financial ratios: Case of banking sector in Indonesia / Isabella and Ossi Ferli |
| title_full_unstemmed | Fraudulent financial reporting trough financial ratios: Case of banking sector in Indonesia / Isabella and Ossi Ferli |
| title_short | Fraudulent financial reporting trough financial ratios: Case of banking sector in Indonesia / Isabella and Ossi Ferli |
| title_sort | fraudulent financial reporting trough financial ratios: case of banking sector in indonesia / isabella and ossi ferli |
| topic | Financial management. Business finance. Corporation finance Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure |
| url | https://ir.uitm.edu.my/id/eprint/38539/1/38539.pdf https://ir.uitm.edu.my/id/eprint/38539/ |
| url_provider | http://ir.uitm.edu.my/ |