Abstract
ABSTRAKPenelitian ini bertujuan untuk mengetahui potensi kecurangan laporan keuangan dengan caramenganalisis asset dan leverage. Penelitian ini menggunakan manajemen laba untuk melihat potensikecurangan laporan keuangan. Manajemen laba tersebut diukur menggunakan indikator F- score.Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling, jumlah sampelpenelitian ini adalah 13 perusahaan. Analisis yang dilakukan dalam penelitian ini adalah uji statistikdeskriptif, pengujian data panel, uji normalitas data dan uji hipotesis.Kata Kunci:Aset, Leverage, Kecurangan Laporan KeuanganABSTRACTThis research aims to determine the potential of financial reports by analyzing assets and leverage.This research uses earnings management to see the potential condition of financial statements.Earnings management is measured using the F-score indicator. The sample selection in this studyused a purposive sampling method, the number of samples for this study was 13 companies. Theanalysis carried out in this research is descriptive statistical tests, panel data testing, data normalitytesting and hypothesis testing.Keywords : Assets, Leverage, Financial Statement Fraud
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