KEMAMPUAN RASIO LIKUIDITAS DAN PROFITABILITAS UNTUK MENDETEKSI FRAUD LAPORAN KEUANGAN

Rilla Izzatul Haqqi, Moh. Nizarul Alim, T. Tarjo

Abstract


Penelitian ini bertujuan untuk mengetahui kemampuan rasio keuangan untuk mendeteksi fraud laporan keuangan. Rasio keuangan yang digunakan adalah rasio lancar, rasio cepat, rasio laba bersih terhadap total aset, dan rasio laba bersih terhadap penjualan. Sampel yang dipakai dalam penelitian ini adalah perusahaan go-public yang terkena sanksi oleh Bapepam LK dan diduga melakukan fraud laporan keuangan, tahun 2000-2012. Teknik analisis data menggunakan regresi logistik.

Hasil penelitian ini menunjukan rasio laba bersih terhadap total aset dapat digunakan untuk mendeteksi fraud laporan keuangan. Namun, rasio lancar, rasio cepat, dan rasio laba bersih terhadap penjualan tidak dapat digunakan untuk mendeteksi fraud laporan keuangan

Keywords


Mendeteksi Fraud Laporan Keuangan, Rasio Lancar, Rasio Cepat, Rasio Laba Bersih, dan Rasio Laba

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DOI: http://dx.doi.org/10.21107/jaffa.v3i1.955

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