ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2011)
Abstract: This research was
conducted to examine the effect of pressure, opportunity and rationalization to
the possibility of fraudulent financial statement . This research used
secondary data. Population in this research is the all non-financial companies
listed on the Indonesia Stock Exchange in 2008 and 2011. Sampling method used
is purposive sampling. The criteria that companies committing fraud is BAPEPAM
regulation offenses no. VIII.G. . on guidelines for the presentation of
financial statements. The analysis technique used in this research is logistic
regression with stepwise method. The results of the analysis showed that the
profitability variables had negatively affect to the possibility fraudulent
financial statements. While financial leverage variables, the ratio of capital
turnove , related party transactions, audit firm size, the ratio of inventory
per total asset, change of auditors, the audit opinion, and the ability of
Going Concern had no significant effect.
Penulis: Fira Fimanaya,
Muchamad Syafruddin
Kode Jurnal: jpakuntansidd141122
