PENGARUH RASIO KEUANGAN TERHADAP KECURANGAN LAPORAN KEUANGAN DENGAN KOMISARIS INDEPENDEN SEBAGAI PEMODERASI

Abstract

on fraudulent financial statements. Independent commissioners have not been able to moderate the positive influence of solvency, negative influence of profitability, and positive influence of liquidity on fraudulent financial statements. Independent commissioners are able to moderate the positive effect of total asset turnover on fraudulent financial statements.