Using Accounting Perspectives and Financial Performance to Detect Fraudulent Financial Reporting
Jasmine Irishabel, Aqamal Haq, Murtanto
Available Online 15 September 2020.
- https://doi.org/10.2991/aebmr.k.200915.041How to use a DOI?
- going concern, audit quality, m-score, agricultural sector, financial ratio, financial fraudulent reporting
- The aim of this study is to examine whether various accounting perspectives and financial ratios can be used in detecting fraudulent financial reporting among the Indonesian agricultural sector, starting the year 2013 to 2016. The accounting perspectives used include Going concern and audit quality while the financial ratios include: ROA, Gross Profit Margin, Inventory Turnover, Receivable turnover, total debts to total assets and the working capital. The study used a fixed-effects model with panel data to help identify all the variables that influence the detection of fraudulent financial reporting. The result show that using the M-score as the proxy, both independent and control variables do have a great influence over fraudulent financial reporting. The findings will have critical implications for investors in helping them make the accurate type of investment decisions.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Jasmine Irishabel AU - Aqamal Haq AU - Murtanto PY - 2020 DA - 2020/09/15 TI - Using Accounting Perspectives and Financial Performance to Detect Fraudulent Financial Reporting BT - International Conference on Management, Accounting, and Economy (ICMAE 2020) PB - Atlantis Press SP - 176 EP - 179 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200915.041 DO - https://doi.org/10.2991/aebmr.k.200915.041 ID - Irishabel2020 ER -