Analisis ‘Indexes’ (Beneish Ratio Index) Untuk Mendeteksi Kecurangan Lapo…

This research was conducted to determine percentage manufacturing companies listed on IDX at 2014-2015 that included manipulator, non manipulator, grey area, manipulator parameter index entry in the index count. The method of collecting data was documentation. The population were 144 manufacturing companies on IDX. Analysis of data using Beneish Ratio Index. Using variabel independen days Sales…