PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH RATIO INDEX

Authors

  • Agus Riyanto Universitas Widya Gama Mahakam Samarinda
  • Carolinna Patrichia Sulau Universitas Widya Gama Mahakam Samarinda

Keywords:

Fraud, Financial Statements, Beneish Ratio Index

Abstract

The purpose of this research is to find out the number and percentage of companies that are classified as manipulators, non-manipulators and gray companies in manufacturing companies in the consumer goods industry sub-sector on the Indonesia Stock Exchange for 2019-2021.

The population of this study are manufacturing companies in the consumer goods industry sub-sector on the Indonesia Stock Exchange in 2019 to 2021, totaling 70 companies. The sample for this research was taken using a purposive sampling method with the aim of obtaining a sample that fits the criteria the researcher wanted and produced 37 sample companies.

The results of the study stated that in 2019 there was 1 company (2.70%) and in 2020 no companies were found that were included in the manipulator group and in 2021 2 companies (5.41%) were found that were included in the manipulator group. In 2019 there were 33 companies (89.19%), in 2020 there were 35 companies and in 2021 35 companies (94.59%) were found to be in the non-manipulator category. In 2019 there were 3 companies (8.11%), in 2020 there were 2 companies and in 2021 there were no companies classified as gray companies.

References

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Published

2023-03-31

How to Cite

Riyanto, A., & Sulau, C. P. (2023). PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN BENEISH RATIO INDEX. Jurnal Ekonomika: Manajemen, Akuntansi, Dan Perbankan Syari’ah, 12(1), 177–191. Retrieved from https://journal.uwgm.ac.id/ekonomika/article/view/1955

Issue

Vol. 12 No. 1 (2023): Maret

Section

Articles

License

Copyright (c) 2023 Agus Riyanto, Carolinna Patrichia Sulau

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