ANALISIS PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN BENEISH RATIO INDEX PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2018-2020

Mila Karmelia, Nur Diana, Afifudin Afifudin

Abstract


This study aims to determine the percentage of consumer goods industry manufacturing companies registered in IDX Period 2018-2020 which are classified as manipulators, non manipulators and grey companies by using 8 ratios of analysis from Beneish Ratio Index and M-Score. The data collection method is documentation with 31 samples of industrial manufacturing companies of consumer goods registered in IDX period 2018-2020. The results of this study revealed that in 2018 there were 58.1% or 18 companies classified as manipulators and 41.9% or 13 companies classified as non manipulators, in 2019 there were 29.1% or 9 companies classified as manipulators and 70.9% or 22 companies classified as non manipulators and in 2020 there were 29.1% or 9 companies classified as manipulators and 70.9% or 22 companies classified as non manipulators.

 

Keywords : Financial Statement Fraud, Beneish Ratio Index, M-Score.


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References


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