PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN BENEISH M-SCORE (STUDI EMPIRIS DI PERUSAHAAN SUBSEKTOR ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022)

NOVELA, QEINI ALQIARA and Adhitama, Fardinant (2024) PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN BENEISH M-SCORE (STUDI EMPIRIS DI PERUSAHAAN SUBSEKTOR ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to discover probable fraudulent financial reporting, evaluate company's health level and examine the potential correlation between the level of financial health and fraud. This research uses a quantitative descriptive approach with secondary data. The population in this study are insurance sub-sector companies listed on the Indonesia Stock Exchange in 2018-2022. A purposive sampling technique was employed to select a sample size of 14 companies over a 5-year period. The findings revealed that 47% of the companies were categorized as manipulators, with none classified as gray companies, while 53% were categorized as non-manipulators. Notably, all these companies fell within the healthy category. Consequently, the research concluded that the level of healthiness did not affect financial statement fraud. Moreover, the analysis demonstrated a decreasing trend among manipulator companies from 2018 to 2022, whereas non-manipulator companies are likely to increase during the same period.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Beneish M-Score, Fraudulent Financial Reporting, Risk-Based Capital, Kesehatan Keuangan
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping H Social Sciences > HG Finance > HG8011-9999 Insurance H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Qeini Alqiara Novela
Date Deposited:	06 May 2024 05:51
Last Modified:	06 May 2024 05:51
URI:	http://repository.unsri.ac.id/id/eprint/143703

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