Mendeteksi Kecurangan Laporan Keuangan Menggunakan Model Beneish

  • Irsutami Irsutami Politeknik Negeri Batam
  • Rizky Sapriadi Politeknik Negeri Batam
Keywords: Beneish ratio index, Earnings management, Detection of financial statement fraud

Abstract

This study aimed to determine the effect of eight Beneish variables on earnings management in detecting fraudulent financial statements in property, real estate and building construction companies listing on the Indonesia Stock Exchange in 2014 - 2018. The population in this study is 80 companies in property, real estate and building construction sector. The sampling technique uses purposive sampling. The method of data collection used archival data collection techniques in the database. Data analysis used descriptive analysis using the Beneish ratio index, the classic assumption test and simple linear regression analysis. The results showed that DSRI (DaysoSalesoinoReceivableoIndex), SGI (SalesoGrowthoIndex), DEPI (DepreciationoIndex), TATA (TotaloAccrualotooTotal AssetsoIndex), and LVGI (LeverageoIndex) variables significantly influence earnings management in detecting fraudulent financial statements in sample companies. While the GMI (Gross MarginoIndex), AQI (AssetoQualityoIndex), and SGAI (Selling, GeneraloandoAdministrative Index) no significant effect on earnings management in detecting fraudulent financial statements in sample companies.

Downloads

Download data is not yet available.

Author Biography

Irsutami Irsutami, Politeknik Negeri Batam

Jurusan Manajemen Bisnis

Published
2020-03-31
How to Cite
Irsutami, I., & Sapriadi, R. (2020). Mendeteksi Kecurangan Laporan Keuangan Menggunakan Model Beneish. Journal of Applied Accounting and Taxation, 5(1), 36-49. https://doi.org/10.30871/jaat.v5i1.1868