Analisis Beneish Ratio Index Dalam Mendeteksi Kecurangan Laporan Keuangan ( S…

ABSTRACT This research aims to determine the Beneish Ratio Index in detecting Fraudulent Financial Statement by classifying companies into Non-Manipulators, Gray Companies, and Manipulators. This research is a quantitative research with a descriptive approach. The objects used in this research are Manufacturing Companies Listed on the IDX (Indonesian Stock Exchange) for the 2019-2021 period. D…