CD Skripsi

Analisis Beneish Ratio Index Dalam Mendeteksi Kecurangan Laporan Keuangan ( Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei (Bursa Efek Indonesia) Periode 2019 – 2021 )

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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. Determination of the sample in this research using Purposive Sampling technique. Data analysis was performed using eight types of financial ratios contained in the Beneish Ratio Index method.
The results of this research indicate that manufacturing companies classified as Non-Manipulators in 2019 amounted to 19 companies or 86.36%, in 2020 amounted to 17 companies or 77.27%, and in 2021 amounted to 20 companies or 90.91% %. Then there are manufacturing companies classified as Gray Companies in 2019 amounted to 1 company or 4.54%, in 2020 amounted to 3 companies or 13.63%, and in 2021 amounted to 1 company or 4.54%. Furthermore, manufacturing companies classified as manipulators in 2019 amounted to 2 companies or 9.09%, in 2020 amounted to 2 companies or 9.09%, and in 2021 amounted 1 company or 4.54%.
Keywords : Fraudulent Financial Statement, Beneish Ratio Index, Days Sales on Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index(SGI), Depreciation Index (DEPI), Sales, General And Administrative Index (SGAI), Leverage Index (LVGI), Total Accruals to Total Asset Index (TATA)

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1602114776

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1602114776

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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