ANALISIS PENDETEKSIAN FINANCIAL STATEMENT FRAUD DENGAN MENGGUNAKAN BENEISH RATIO INDEX (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018)

OKTARIAN, ANGGA and Yusnaini, Yusnaini and Kalsum, Umi (2020) ANALISIS PENDETEKSIAN FINANCIAL STATEMENT FRAUD DENGAN MENGGUNAKAN BENEISH RATIO INDEX (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014-2018). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the percentage of companies that are classified as manipulators and non-manipulators in financial statements and to determine the increase or decrease in the number of companies classified as manipulators and non-manipulators per year in manufacturing companies listed on the IDX in 2014-2018. This study uses secondary data in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 and obtained through the website www.idx.co.id. This study uses descriptive methods, quantitative data and uses the Beneish Ratio Index analysis method and uses the Beneish M-Score in determining which companies are classified as manipulators or non-manipulator companies. The results of this study indicate that the percentage of manipulator companies was 56% in 2014, 41% in 2015, 47% in 2016, 54% in 2017, and 49% in 2018. For companies classified as non-manipulators, they produced a percentage 44% of companies in 2014, 59% of companies in 2015, 53% of companies in 2016, 46% of companies in 2017, 51% of companies in 2018. A decreased in the percentage of companies classified as manipulators occurred in 2015 and 2018. An increase in the percentage of companies classified as manipulators occurred in 2016 and 2017

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Beneish Ratio Index, Financial Statement Fraud, Perusahaan Manipulator, Perusahaan Non-Manipulator
Subjects:	Z Bibliography. Library Science. Information Resources > Z683-683.5 Finance. Insurance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 8053 not found.
Date Deposited:	05 Oct 2020 07:32
Last Modified:	05 Oct 2020 07:32
URI:	http://repository.unsri.ac.id/id/eprint/36098

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