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COMSERVA Indonesian Jurnal of Community Services and Development
Article . 2022 . Peer-reviewed
License: CC BY SA
Data sources: Crossref
image/svg+xml art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos Open Access logo, converted into svg, designed by PLoS. This version with transparent background. http://commons.wikimedia.org/wiki/File:Open_Access_logo_PLoS_white.svg art designer at PLoS, modified by Wikipedia users Nina, Beao, JakobVoss, and AnonMoos http://www.plos.org/
COMSERVA Indonesian Jurnal of Community Services and Development
Article . 2022 . Peer-reviewed
License: CC BY SA
Data sources: Crossref
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The Effect of Financial Ratios On Fraudulent Financial Reporting

Authors: Vita Citra Mulyandini;

The Effect of Financial Ratios On Fraudulent Financial Reporting

Abstract

This study aims to examine the effect of Financial Ratios on Financial Statement Fraud in Manufacturing Companies Listed on the IDX for the 2014-2019 period. The population of this study were 15 companies. The sampling method used was purposive sampling method in order to obtain 15 companies as research samples. The data analysis technique used is Logistic Regression, Coefficient of Determination and Descriptive Analysis and Hypothesis Testing using the Wald Test and the Omnibus Test of Model Coeficients with a level of significance of 95%. The results partially show that profitability has a significant positive effect on Financial Statement Fraud, and Liquidity has a significant negative effect on Financial Statement Fraud. Meanwhile, it simultaneously shows that Profitability and Liquidity have a significant positive effect on Financial Statement Fraud in Manufacture Companies Listed on the Indonesia Stock Exchange (IDX) for the 2014-2019 Period.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
1
Average
Average
Average
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