Detection of Fraudulent Financial Statement Using Financial Ratios and Textual Information: Moderating Of Corporate Governance

Financial Statement Fraud interpreted as intention or carelessness in do something or no do something that should be done which causes report finance become mislead materially. Companies that do fraud Possible modify the words for to overstate so that no own mark high disclosure. Mistake presentation in report finance nominal and textual used for hide misappropriation or abuse finance. Study this is study quantitative. Population study is there are 27 state-owned companies listed on the Indonesian Stock Exchange for the 2019-2023 period. As well as determination sample use technique purposive sampling and obtained as many as 14 companies with use period study for five years so that 70 research data were obtained. Research result show profitability (ROE) has an effect to detection fraudulent financial statement. Liquidity (CR) no effect to detection fraudulent financial statement. Solvency (DAR) no effect to detection fraudulent financial statement. Activity (ITO) no effect to detection fraudulent financial statement. Textual information (MD&A) no effect to detection fraudulent financial statement. Corporate governance no to moderate connection between profitability (ROE) and detection fraudulent financial statement. Corporate governance moderate connection between liquidity (CR) and detection fraudulent financial statement. Corporate governance moderate connection between ratio solvency (DAR) and detection fraudulent financial statement. Corporate governance moderate connection between activity (ITO) and detection fraudulent financial statement. Corporate governance no to moderate connection between textual information MD&A and detection fraudulent financial statement.