Author:
Supartini Tati,Fadjarenie Agustin,Tarmidi Deden,Oktris Lin
Abstract
Empirical evidence will be collected in this study in order to find out how liquidity, leverage, profitability, company size and gender of the financial director will influence financial statement fraud . This type of study involves causal relationships with a quantitative approach. The population is 163 manufacturing companies registered on the IDX in 2018-2022. Over a span of five years, data from 117 people was collected using purposive sampling techniques . Fixed Effect Model for estimating panel data used to analyze data using e view 10 software. The study results show that factors such as gender of the finance director and liquidity have no influence on Financial Statement Fraud compared to leverage , profitability and company size.
Publisher
International Journal of Innovative Science and Research Technology
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