Profitability, Liquidity, Leverage and Corporate Governance Impact on Financial Statement Fraud and Financial Distress as Intervening Variable
Financial statement can show the company management performance after human resource trust. Each public company is obligated to reveal the annual financial report. This research examined correlation among profitability, liquidity, leverage and corporate governance to financial statement fraud and fi...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | deu |
| Published: |
Taras Shevchenko National University of Kyiv
1899-12-01
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| Series: | Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка |
| Subjects: | |
| Online Access: | http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2018/12/200-66-74.pdf |
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| _version_ | 1850169134484029440 |
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| author | A. N. Adi Z. Baridwan E. Mardiati |
| author_facet | A. N. Adi Z. Baridwan E. Mardiati |
| author_sort | A. N. Adi |
| collection | DOAJ |
| description | Financial statement can show the company management performance after human resource trust. Each public company is obligated to reveal the annual financial report. This research examined correlation among profitability, liquidity, leverage and corporate governance to financial statement fraud and financial distress as mediation variable. Based on the Association of Certified Fraud Examiners (ACFE) 2016, the financial statement fraud continuously grew from 2012-2016. It means that there were more companies having financial statement fraud motivation. In this research, financial distress had been a mediation variable before the financial statement fraud event. This research applied quantitative research using the fraud diamond theory. This research proved that there was an impact of profitability, leverage, shareholder > 3% and directors quantity to financial distress. This research showed that the higher company's profitability, the lower financial distress company risks. Based on the research, the companies that had financial distress would tend to do the financial statement fraud. |
| format | Article |
| id | doaj-art-a5e6ae8cd3634d64a2cdc6f079695f28 |
| institution | OA Journals |
| issn | 1728-2667 2079-908X |
| language | deu |
| publishDate | 1899-12-01 |
| publisher | Taras Shevchenko National University of Kyiv |
| record_format | Article |
| series | Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка |
| spelling | doaj-art-a5e6ae8cd3634d64a2cdc6f079695f282025-08-20T02:20:48ZdeuTaras Shevchenko National University of KyivВісник Київського національного університету імені Тараса Шевченка. Серія Економіка1728-26672079-908X1899-12-015200667410.17721/1728-2667.2018/200-5/9Profitability, Liquidity, Leverage and Corporate Governance Impact on Financial Statement Fraud and Financial Distress as Intervening VariableA. N. Adi0Z. Baridwan1E. Mardiati2Brawijaya University, Malang, IndonesiaBrawijaya University, Malang, IndonesiaBrawijaya University, Malang, Indonesia.Financial statement can show the company management performance after human resource trust. Each public company is obligated to reveal the annual financial report. This research examined correlation among profitability, liquidity, leverage and corporate governance to financial statement fraud and financial distress as mediation variable. Based on the Association of Certified Fraud Examiners (ACFE) 2016, the financial statement fraud continuously grew from 2012-2016. It means that there were more companies having financial statement fraud motivation. In this research, financial distress had been a mediation variable before the financial statement fraud event. This research applied quantitative research using the fraud diamond theory. This research proved that there was an impact of profitability, leverage, shareholder > 3% and directors quantity to financial distress. This research showed that the higher company's profitability, the lower financial distress company risks. Based on the research, the companies that had financial distress would tend to do the financial statement fraud.http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2018/12/200-66-74.pdfFinancial statement fraudprofitabilityliquidityleverage |
| spellingShingle | A. N. Adi Z. Baridwan E. Mardiati Profitability, Liquidity, Leverage and Corporate Governance Impact on Financial Statement Fraud and Financial Distress as Intervening Variable Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка Financial statement fraud profitability liquidity leverage |
| title | Profitability, Liquidity, Leverage and Corporate Governance Impact on Financial Statement Fraud and Financial Distress as Intervening Variable |
| title_full | Profitability, Liquidity, Leverage and Corporate Governance Impact on Financial Statement Fraud and Financial Distress as Intervening Variable |
| title_fullStr | Profitability, Liquidity, Leverage and Corporate Governance Impact on Financial Statement Fraud and Financial Distress as Intervening Variable |
| title_full_unstemmed | Profitability, Liquidity, Leverage and Corporate Governance Impact on Financial Statement Fraud and Financial Distress as Intervening Variable |
| title_short | Profitability, Liquidity, Leverage and Corporate Governance Impact on Financial Statement Fraud and Financial Distress as Intervening Variable |
| title_sort | profitability liquidity leverage and corporate governance impact on financial statement fraud and financial distress as intervening variable |
| topic | Financial statement fraud profitability liquidity leverage |
| url | http://bulletin-econom.univ.kiev.ua/wp-content/uploads/2018/12/200-66-74.pdf |
| work_keys_str_mv | AT anadi profitabilityliquidityleverageandcorporategovernanceimpactonfinancialstatementfraudandfinancialdistressasinterveningvariable AT zbaridwan profitabilityliquidityleverageandcorporategovernanceimpactonfinancialstatementfraudandfinancialdistressasinterveningvariable AT emardiati profitabilityliquidityleverageandcorporategovernanceimpactonfinancialstatementfraudandfinancialdistressasinterveningvariable |