MENDETEKSI KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN MODEL BENEISH DALAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019 – 2022

AFRIZAL, GHINA DURROTUL HIKMAH and Indra, Anton (2024) MENDETEKSI KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN MODEL BENEISH DALAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019 – 2022. Undergraduate thesis, Sriwijaya University.

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Abstract

The aim of this research is to collect empirical data by modifying the research object, namely the financial reports of manufacturing companies listed on the Indonesia Stock Exchange for the last four years, especially from 2019 to 2022, regarding the potential of the Beneish M score variable in identifying financial report fraud. The theory used in this research is Signaling Theory. The method used in this research is a quantitative method. The population of this research is manufacturing companies registered on the IDX for the 2019 - 2022 period with a total population of 232 companies. The purposive sampling method is the sampling method in this research. The total sample was 144 companies over a period of 4 years, so the total sample was 576 financial reports. The data analysis technique uses the SPSS version 27 application. The results of this research show that all Beneish model variables have a positive and significant effect on earnings management. Keywords: Profit Management, Days Sales in Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales General and Administration Expenses Index (SGAI ), Leverage Index (LVGI), and Total Accrual to Total Assets (TATA).

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Profit Management, Days Sales in Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales General and Administration Expenses Index (SGAI ), Leverage Index (LVGI), and Total Accrual to Total Assets (TATA).
Subjects: H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Ghina Durrotul Hikmah Afrizal
Date Deposited: 21 May 2024 02:06
Last Modified: 21 May 2024 02:06
URI: http://repository.unsri.ac.id/id/eprint/144496

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