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

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

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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).

Availability
Inventory Code Barcode Call Number Location Status
2407002963T144496T1444962024Central Library (Referensi)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1444962024
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi, Universitas Sriwijaya.,
Collation
xvii, 76 hlm.; ilus.; tab.; 28 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.450 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Pengauditan
Specific Detail Info
-
Statement of Responsibility
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