Pendeteksian Kecurangan Laporan Keuangan dengan Beneish M-Score Pada perusahaan Manufaktur
DOI:
https://doi.org/10.22441/jpma.v1i2.9951Kata Kunci:
Beneish Model, Early Detection, Financial Report Fraud, Gray Company, Manipulator and Non-ManipulatorAbstrak
This study aims to determine the percentage of manufacture listed on the BEI in 2016-2017 which are classified as non manipulator, gray company and manipulator by using five indexes of Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accrual To Total Assets Index (TATA). The method of collecting data is documentation with the number of samples are 54 manufacture companies listed on BEI Year 2016-2017. Data analysis used is Beneish Ratio Index. The results revealed that the percentage of manufacture companies classified as non manipulator in 2016-2017 amounted to 68.5%, . The percentage of manufacture companies classified as gray company in 2016-2017 amounted to 26% . Percentage of manufacture companies that are classified as manipulators In 2016-2017 amounted to 5.5%.Unduhan
Referensi
Beneish, Messod D. (1999). The Detection of Earnings Manipulation.Financial Analysis Journal.Vol.26 No.55, hal 24-36.
Darmawan, Astrid Zulfa. 2016. “Analisis Beneish Ratio Index Untuk Mendeteksi Kecurangan Laporan Keuangan.” Jurnal Profita Edisi 2(6).
Mavengere, K. 2015. Memprediksi Perusahaan Kepailitan dan Laba Manipulasi Menggunakan Altman Z-Score dan Beneish M-Score: Kasus Perusahaan Manufaktur di Zimbabwe. International Journal of Sciences Manajemen dan Penelitian Bisnis 4 (10): 8-14.
Ratna Wardhani. 2012. Faktor-faktor Penyebab dan Konsekuensi dari Kecurangan Pelaporan Keuangan (Fraud): Suatu Tinjauan Teoritis.
Listiana Norbarani. 2012. Pendeteksian Kecurangan Laporan Keuangan Dengan Analisis Fraud Triangle Yang Diadopsi Dalam SAS No.99. Skripsi. Ekonomika dan Bisnis Universitas Diponegoro.
W. Steve Albrecht & Chad.O.Albrecht. (Eds.) (2003). Fraud Examination and Prevention. New York, NY: South – Western Educational Pub.
Roxas. 2011. Laporan keuangan Fraud Detection Menggunakan Rasio dan Analisis Digital.
Journal of Leadership, Akuntabilitas dan Etika 8 (4): 56-66.
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Author(s) Rights
As a journal Author, you have rights for a large range of uses of your article, including use by your employing institute or company. These Author rights can be exercised without the need to obtain specific permission. Authors publishing in Jurnal Pena-Mas Akuntansi journals have wide rights to use their works for teaching and scholarly purposes without needing to seek permission, including: use for classroom teaching by Author or Author's institutionand presentation at a meeting or conference and distributing copies to attendees; use for internal training by author's company; distribution to colleagues for their reseearch use; use in a subsequent compilation of the author's works; inclusion in a thesis or dissertation; reuse of portions or extracts from the article in other works (with full acknowledgement of final article); preparation of derivative works (other than commercial purposes) (with full acknowledgement of final article); voluntary posting on open web sites operated by author or author’s institution for scholarly purposes (should follow CC by NC License).
Authors can copy and redistribute the material in any medium or format, as well as remix, transform, and build upon the material for any purpose, even commercially, but they must give appropriate credit (cite to the article or content), provide a link to the license, and indicate if changes were made. If you remix, transform, or build upon the material, you must redistribute your contributions under the same license as the original.
Retained Rights/Terms and Conditions
Although authors are permitted to re-use all or portions of the Work in other works, this does not include granting third-party requests for reprinting, republishing, or other types of re-use.
Copyright Transfer Agreement (for Publishing)
The Authors submitting a manuscript do so on the understanding that if accepted for publication, copyright publishing of the article shall be assigned/transferred to Jurnal Pena-Mas Akuntansi journal and Department of Accounting, Universitas Mercu Buana as Publisher of the journal. Upon acceptance of an article, authors will be asked to complete a 'Copyright Transfer Agreement' (see more information on this). An e-mail will be sent to the corresponding author confirming receipt of the manuscript together with a 'Copyright Transfer Agreement' form by online version of this agreement.
Jurnal Pena-Mas Akuntansi journal and Department of Accounting, Universitas Mercu Buana, the Editors and the Advisory Editorial Board make every effort to ensure that no wrong or misleading data, opinions or statements be published in the journal. In any way, the contents of the articles and advertisements published in the Jurnal Pena-Mas Akuntansi are sole and exclusive responsibility of their respective authors and advertisers.
Remember, even though we ask for a transfer of copyright, our journal authors retain (or are granted back) significant scholarly rights as mention before.
The Copyright Transfer Agreement (CTA) Form can be downloaded here:
[Copyright Transfer Agreement (CTA) Form Jurnal Pena-Mas Akuntansi]
The copyright form should be signed electronically and send to the Editorial Office in the form of original e-mail below:
Editorial Office of Jurnal Pena-Mas Akuntansi
Universitas Mercu Buana
Jl. Raya Meruya Selatan, Kembangan, Jakarta-11650
Telp. 6221-5840816 Ext. 5302, Fax. 6221-5871312
Email. [email protected].
All off articles in the Jurnal Pena-Mas Akuntansi journal are licensed under CC BY-NC
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
