MENDETEKSI KECURANGAN PELAPORAN KEUANGAN DENGAN MENGGUNAKAN RASIO KEUANGAN

Abstract

Abstract:

The purpose of this study was to detect fraudulent financial reporting by financial ratio sample of this research is purposive samplingdan number of samples taken is 1027  data that is listed in BEI period 2013-2017 This research should analyze the factors of the occurrence of fraudulent financial reporting as a variable financial leverage, profitability, asset composition, liquidity and capital turnover which have an influence on fraudulent financial reporting.