FINANCIAL SHENANIGANS AND COMPANY CHARACTERISTICS IN INDONESIA PUBLIC COMPANY

Authors

  • Siti Asiah Murni Doctoral Program, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA), Surabaya, Indonesia
  • James Tumewu Doctoral Program, Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA), Surabaya, Indonesia

DOI:

https://doi.org/10.24034/icobuss.v3i1.350

Abstract

Financial shenanigans are moves made by a company's management with the intention of falsifying the company's financial status and stated performance. The goal of this study is to clarify if financial considerations and company size have an impact on a company's propensity to engage in financial misdeeds in Indonesian public companies. Financial leverage, financial stability, personal financial need, and return on assets are the financial characteristics that were examined in this study. An Indonesian firm that has gone public serves as the study's sample. Purposive sampling was used in this study's sampling. This study's analysis method makes use of multiple linear regression. The findings revealed that the company was unaffected by all variables except for financial leverage.

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Published

2023-12-28

How to Cite

Murni, S. A., & Tumewu, J. (2023). FINANCIAL SHENANIGANS AND COMPANY CHARACTERISTICS IN INDONESIA PUBLIC COMPANY. International Conference of Business and Social Sciences, 3(1), 121–128. https://doi.org/10.24034/icobuss.v3i1.350