The Influence of Leverage, Working Capital Turnover and Profitability on Fraudulent Financial Statements in Manufacturing Companies
DOI:
https://doi.org/10.1229/tecempresarialjournal.v18i2.231Keywords:
Leverage, Profitability, Working Capital Turnover.Abstract
This study’s objective1was4to investigate the impact of profitability, working capital turn over, and leverage on false financial statements in manufacturing firms. Secondary data in the form of financial report files registered at IDX.com, with multiple variable statements in the form of leverage, working capital turnover, and profitability, was collected for this study. Descriptive analysis, data quality testing, data normality testing, the classical assumption test, multiple linear regression analysis, and the coefficient of determination test were used to analyze the data. The variable X1 and X3 had an impact on Y, according to the findings of the hypothesis' testing at a level of 5%. The result of the t test!demonstrated that while the Working Capital Turnover variable had to significant impact on Financial Statement Fraud, the Leverage and Profitability factors did. According to the coefficient of determination test (R2), the dependent variable is affected by the independent factors by 19,6%, while of the variable are responsible\for the remaining 80,4% of the variance (0.433).
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