KARAKTERISTIK PERUSAHAAN DAN KECENDERUNGAN MELAKUKAN FINANCIAL SHENANIGANS PADA PERUSAHAAN PUBLIK DI INDONESIA

Authors

  • James Tumewu Program Studi Akuntansi Universitas Wijaya Kusuma Surabaya, Indonesia
  • Siti Asiah Murni Program Studi Akuntansi Universitas Wijaya Kusuma Surabaya, Indonesia

DOI:

https://doi.org/10.29040/jie.v7i1.8064

Abstract

Financial shenanigans are defined as decisions taken by company management with the intent to distort the reported performance and financial condition of the company. The purpose of this study is to explain whether financial factors and company size influence the tendency of companies to carry out financial shenanigans in public companies in Indonesia. The financial factors measured in this study are financial leverage, financial stability, personal financial need, and return on assets. The sample of this research is a company that has gone public in Indonesia. Sampling in this study using purposive sampling. The analysis technique used in this study uses multiple linear regression. The results showed that only the financial leverage variable did not affect the company.

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Published

2023-01-27

How to Cite

Tumewu, J., & Murni, S. A. (2023). KARAKTERISTIK PERUSAHAAN DAN KECENDERUNGAN MELAKUKAN FINANCIAL SHENANIGANS PADA PERUSAHAAN PUBLIK DI INDONESIA. JURNAL ILMIAH EDUNOMIKA, 7(1). https://doi.org/10.29040/jie.v7i1.8064

Issue

Vol. 7 No. 1 (2023): EDUNOMIKA : Vol. 07, No. 01, 2023

Section

Articles

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