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The impact of financial distress, stability, and liquidity on the likelihood of financial statement fraud

Ariyanto, Stefanus (2020) The impact of financial distress, stability, and liquidity on the likelihood of financial statement fraud. PalArch's Journal of Archaeology of Egypt / Egyptology, 17 (7). ISSN 1567-214X

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Abstract

This study aimed to identify how financial distress and financial stability give impact to the likelihood of financial statement fraud. Samples used in this study were Indonesian banking corporations listed in Indonesia capital market. The authors used liquidity as a moderating variable to test whether it strengthened or weakened the impact of financial distress and financial stability to the likelihood of financial statement fraud. This study was designed as a quantitative study that used logistic regression and path analyses to test the hypotheses. The results showed that financial distress, financial stability, and liquidity had significant effect on the likelihood of financial statement fraud. Moreover, liquidity was found to strengthen the impact of both financial distress and financial stability and it had a role as a quasi-moderator for the likelihood of financial statement fraud.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Bisnis > Program Studi Akuntansi
Depositing User: mr admin umn
Date Deposited: 17 Jun 2021 04:41
Last Modified: 17 Jun 2021 04:41
URI: http://kc.umn.ac.id/id/eprint/15714

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