Using Accounting Perspectives and Financial Performance to Detect Fraudulent Financial Reporting

DOI

10.2991/aebmr.k.200915.041How to use a DOI?

Keywords

going concern, audit quality, m-score, agricultural sector, financial ratio, financial fraudulent reporting

Abstract

The aim of this study is to examine whether various accounting perspectives and financial ratios can be used in detecting fraudulent financial reporting among the Indonesian agricultural sector, starting the year 2013 to 2016. The accounting perspectives used include Going concern and audit quality while the financial ratios include: ROA, Gross Profit Margin, Inventory Turnover, Receivable turnover, total debts to total assets and the working capital. The study used a fixed-effects model with panel data to help identify all the variables that influence the detection of fraudulent financial reporting. The result show that using the M-score as the proxy, both independent and control variables do have a great influence over fraudulent financial reporting. The findings will have critical implications for investors in helping them make the accurate type of investment decisions.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Jasmine Irishabel
AU  - Aqamal Haq
AU  - Murtanto
PY  - 2020
DA  - 2020/09/15
TI  - Using Accounting Perspectives and Financial Performance to Detect Fraudulent Financial Reporting
BT  - Proceedings of the International Conference on Management, Accounting, and Economy (ICMAE 2020)
PB  - Atlantis Press
SP  - 176
EP  - 179
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200915.041
DO  - 10.2991/aebmr.k.200915.041
ID  - Irishabel2020
ER  -