ANALISIS RASIO FINANCIAL DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA

Mazanta, Muhammad Zackie (2017) ANALISIS RASIO FINANCIAL DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. Undergraduate thesis, UNIMED.

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Abstract

Muhammad Zackie Mazanta, NIM 7133220048, Analisis Rasio Financial Dalam Mendeteksi Fraudulent Financial Reporting Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2016, Skripsi, Program Studi Akuntansi, Fakultas Ekonomi, Universitas Negeri Medan 2017. Permasalahan dalam penelitian ini adalah untuk menganalisis rasio financial dalam mendeteksi fraudulent financial reporting. Penelitian ini bertujuan untuk mengetahuirasio financial yang dapat mendeteksi fraudulent financial reporting. Pada penelitian ini digunakan data sekunder dalam bentuk mendownload annual report setiap perusahaan melalui situs www.idx.co.id. Penentuan sampel dilakukan dengan menggunakan metode purposive sampling. Sampel dalam penelitian ini adalah perusahaan manufaktur sebanyak 36 perusahaan dengan periode 2012-2016. Analisis data dalam penelitian ini menggunakan pendekatan kuantitatif dengan menguji asumsi klasik, analisis regresi logistik dan uji hipotesis yang dibantu dengan program SPSS. Hasil uji hipotesis menyatakan bahwa, pertama, hasil uji hipotesis variabel cash ratio, current ratio, return on asset, return on equity dan debt to total equity tidak berpengaruh terhadap fraudulent financial reporting, dan kedua hasil uji hipotesis variabel debt to asset ratio berpengaruh terhadap fraudulent financial reporting. Hal ini bermakna rasio debt to total asset ratio lebih disarankan bagi perusahaan atau investor dalam mendeteksi kecurangan laporan keuangan perusahaan. Kesimpulannya yaitu terdapat perbedaan antara rasio debt to total asset ratio dengan cash ratio, current ratio, return on asset, return on equity dan debt to total equity. Dan rasio keuangan yang dapat memprediksi yang memiliki tingkat akurasi tertinggi yaitu metode debt to total asset ratio

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorHIDAYAT, OK SOFYAN197901192003121004
Call Number: SK-2017 AKT 095
Keywords: CAR; CUR; ROA; ROE; DAR; DER; FRAUDULENT FINANCIAL REPORTING
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD2350 Large industry. Factory system. Big business > HD2951 Cooperation. Cooperative societies
H Social Sciences > HJ Public Finance > HJ9701 Public accounting. Auditing
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: Mr Maknun
Date Deposited: 16 Aug 2017 09:58
URI: http://digilib.unimed.ac.id/id/eprint/25712

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