ANALISIS LAPORAN KEUANGAN MENGGUNAKAN RASIO KEUANGAN DALAM MENDETEKSI KECURANGAN PADA LAPORAN KEUANGAN PERUSAHAAN

  • Maizatul Akmaliya

Abstract

Abstract:


This paper presents the conceptual paper for fraud on financial statements. The purpose of this study is to analyze how financial ratios, such as: liquidity ratios, activity ratios, solvency ratios and profitability ratios can influence fraud on financial statements (FFR). This research will conducted by describing and analyzing the literature review of past researches. Based on the theory of fraudulent financial reporting, a framework for describing the possibility of firm commit fraud is derived.

Published
Nov 10, 2020
How to Cite
AKMALIYA, Maizatul. ANALISIS LAPORAN KEUANGAN MENGGUNAKAN RASIO KEUANGAN DALAM MENDETEKSI KECURANGAN PADA LAPORAN KEUANGAN PERUSAHAAN. Conference on Business, Social Sciences and Innovation Technology, [S.l.], v. 1, n. 1, p. 120-132, nov. 2020. ISSN 2774-5740. Available at: <https://journal.uib.ac.id/index.php/cbssit/article/view/1408>. Date accessed: 22 june 2021.