Pengaruh Profitabilitas, Likuiditas, Leverage, dan Corpo-Rate Governance Terhadap Kecurangan Laporan Keuangan, Serta Financial Distress Sebagai Variabel Intervening
| Main Authors: | Nugroho, Albert Adi; Brawijaya University, Baridwan, Zaki; Brawijaya University, Mardiati, Endang; Brawijaya University |
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| Format: | Article info application/pdf eJournal |
| Bahasa: | ind |
| Terbitan: |
Trunojoyo University of Madura
, 2018
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| Subjects: | |
| Online Access: |
http://journal.trunojoyo.ac.id/mediatrend/article/view/4065 http://journal.trunojoyo.ac.id/mediatrend/article/view/4065/3108 |
Daftar Isi:
- This paper examines the affect of profitability, liquidity, leverage, and corporate governance to financial statement fraud, and financial distress as a intervening variable. Based on Association of Certified Fraud Examiners (ACFE) 2016, financial statement fraud was growth from 2012 – 2016, it’s mean more companies have a motivated to do manipulate financial statement. In this paper, financial distress as a intervening variable before companies manipulate financial statement. We conclude profitability, leverage, shareholding, number of boards are significant to financial distress. Finally financial distress is significant to financial statement fraud