CD Skripsi

Analisis ‘Indexes’ (Beneish Ratio Index) Untuk Mendeteksi Kecurangan Laporan Keuangan Perusahaan Manufaktur Yang Listing Di Bei Per Desember 2014 - 2015

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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 in Receivables Index (DSRI),Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index(SGI), Depreciation Index (DEPI), Sales General and Administrative Expenses Index (SGAI), Leverage Index (LVGI) dan Total Accruals to Total Assets Index (TATA). The results of this research shows that the manufacturing company listed on the Indonesia Stock Exchange (BEI) 2014-2015 were classified manipulator 21,42%, non manipulator 54,76%, grey area23,80%, exceed the parameter index DSRI 4.76%, exceed the parameter index GMI 4,76%, exceed the parameter index AQI 30,95%, exceed the parameter index SGI 4,76%, exceed the parameter index DEPI 14,2%. exceed the parameter index SGAI 45,23%. exceed the parameter index LVGI 23,80%. exceed the parameter index TATA 11,90%. Keywords: Fraud, Financial Statement, Financial Statement Fraud, Fraud Early Detection of Financial Statement.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 117 (0098)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI., 2017

Deskripsi Fisik

x, 107 hlm.: ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 117 (0098)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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