PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR

One of the main concerns of corporate financial management is how managers make short-term decisions known as working capital management. This requires making capital management policies and decisions that have an impact on performance. The purpose of this study is to find out how the literature on the impact of working capital management on company profitability has changed over time. Publish or Perish, a software program, was used to conduct research in 25 journals from 2012 to 2022 using a systematic literature review technique. The results of this study suggest that increasing working capital will increase profitability when working capital levels are low. However, profitability will decrease as working capital increases when the working capital level is high. In addition, reliable estimates of a company's ideal NTC level are provided in this report. Furthermore, this investigation examines the impact of financial constraints on the ideal level of working capital. The results of this literature review show that working capital management has an effect on company profitability.

PENGARUH FRAUD TRIANGLE TERHADAP KECURANGAN LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR

Financial statements are a structured presentation of the financial position that shows the financial performance of an entity. On the other hand, the Financial Services Authority in Indonesia imposes sanctions on capital market players for committing fraudulent financial statements. This shows that cases of fraudulent financial statements that occurred in Indonesia are part of the failure of the audit conducted by the Public Accounting Firm (KAP). This study aims to examine the effect of the fraud triangle factor in detecting fraud in a financial statement. The object of this study uses the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in the period 2012-2022. This study uses earnings management to see the potential for fraudulent financial statements. Earnings management is measured using the F-Score indicator. The sample selection in this study used purposive sampling method. Based on these criteria, a sample of 30 research journals was obtained. Data analysis was performed using multiple linear regression analysis. The results of the study indicate that rationalization has a significant effect on financial statement fraud. Meanwhile, financial target, financial stability, director change, external pressure, nature of industry monitoring have a significant effect on financial statement fraud. This research contributes to regulators in setting regulations to improve audit quality, especially in detecting fraud.