财务比率对财务欺诈的影响，与独立专员进行建模

Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Pub Date : 2022-12-02 DOI:10.35906/jep.v8i2.1139

Arif Hidayanto, A. Munandar

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引用次数: 0

摘要

关于虚假财务报表。独立专员未能缓和偿付能力的正面影响、盈利能力的负面影响以及流动性对虚假财务报表的正面影响。独立专员能够缓和总资产周转率对欺诈性财务报表的积极影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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

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.

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Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo

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