Akuntansi S1

Analisis Beneish Ratio Index Untuk Mendeteksi Kecurangan Laporan Keuangan ( Studi Kasus Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2018 )

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Fraud in financial statement is one of the action taken by manipulation the contents of financial statement where the goals is to gain personal gain. Based on data from capital RTTN - ACFE (2018), this type of financial statement fraud has the lowes case rate of 10% with the highest average loss rate compared to other types of fraud, which is $800.000. This study aims to deal with the possibility of fraud in manufacturing companies listed on Indonesia Stock Exchange 2016-2018 using eight beneish models. The object research is all manufacturing companies that publish a list on indonesia stock exchanges audited financial statement for the 2016-2018 financial years which can be side to be 86 companies. The sampling technique was using purposive sampling methode the sampling was taken determined based on chartain criteria determinated by the researcher and has limitedion in generalizability. The research sample was 62 companies. Data collection method using documentation method. The data analysis thecniques use id deskriptif quantitative. Analysis using the variabel beneish ration index. based on the beneish m score gross margin index (GMI) Model, Asset Quality Index (AQI), Sales Growth Index (SGI), Leverage Index (LVGI) and Total Accrual to Total Asset (TATA), have an effect on fraud. Mean while the Days Sales Receivable Index (DSRI), Depreciation Index (DEPI) and the Sales General and Administrative Exprenses Index (SGAI) have no effect on fraud.
Keywords : Financial statement fraud and Beneish Ratio Index

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

R 113 MAU a

Penerbit

: .,

Deskripsi Fisik

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Bahasa

English

ISBN/ISSN

2020

Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Auditing

Info Detail Spesifik

41183403160088

Pernyataan Tanggungjawab

Diana Fajarwati, S.E., M.M.

Versi lain/terkait

Lampiran Berkas

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