Pendeteksian Kecurangan Laporan Keuangan dengan Beneish M-Score pada Perusahaan Perbankan Terbuka

Yanuary Eka Christy, Daniel Sugama Stephanus,



Abstract

This study aims to determine the percentage of firms listed on the BEI in 2014-2016 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 42 banking companies listed on BEI Year 2014-2016. Data analysis used is Beneish Ratio Index. The results revealed that the percentage of banking companies classified as non manipulator in 2014 amounted to 4.76%, by 2015 38.1% and in 2016 47.6%. The percentage of banking companies classified as gray company in 2014 amounted to 38.1%, by 2015 50% and in 2016 45.2%. Percentage of banking companies that are classified as manipulators in 2014 amounted to 57.1%, in 2015 11.9% and in 2016 7.14%.

Save to Mendeley



Keywords

Beneish Model, Early Detection, Financial Report Fraud, gray company, manipulator and non manipulator.

Full Text:

PDF

References

Abbas. 2017. Earning Fraud and Financial Stability. Asia Pasific Fraud Journal 2 (1): 117-134

Anugerah, R. 2014. Peranan Good Corporate Governance Dalam Pencegahan Fraud. Jurnal Akuntansi 3 (1).

Arikunto. 2010. Prosedur Penelitian: Suatu Pendekatan Praktik (Edisi Revisi). Jakarta: Rineka Cipta

Arikunto. 2014.Prosedur Penelitian Suatu Pendekatan Praktik. Jakarta: Rineka Cipta.

Aprillia, Cicilia, dan Rafaela. 2015. The Effectiveness of Fraud Triangle on Detecting Fraudulent Financial Statement: Using Beneish Model and the Case of Special Companies. Jurnal Riset Akuntansi dan Keuangan 3(3):786‚Äď800.

Beneish. 1999. The Detection Of Earnings Manipulation. Financial Analyst’s Journal (September/October): 24-36

Beneish. 2012. http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1998387 diakses pada tanggal 28 September 2017

Beneish, M. D., Lee, M. C. C. dan Nichols, D.C. 2013. Earnings Manipulation and Expected Returns. Financial Analyst Journal, 69 (2): 57-82.

Cressey, D. R. 1953. Other People’s Money. Montclair, NJ: Patterson Smith.

Darmawan. 2016. Analisis Beneish Ratio Index Untuk Mendeteksi Kecurangan Laporan Keuangan. Jurnal Profita Edisi 2(6).

Iqbal. 2010. Pengaruh Tindakan Pencegahan, Pendeteksian dan Audit Investigatif Terhadap Upaya Meminimalisasi Kecurangan Dalam Laporan Keuangan. Skripsi. UIN Syarif Hidayatullah. Jakarta

Kartika dan Irianto. 2010. Penerapan Model Beneish (1999) dan Model Altman (2000) dan Pendeteksian Kecurangan Laporan Keuangan. Jurnal Akuntansi Multiparadigma, 1(2).

Karyono. 2013. Forensic Fraud, Edisi 1. Yogyakarta: ANDI

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.

Munawir. 2010. Analisis Laporan Keuangan. Edisi 4. Yogyakarta: Liberty

Paolone dan Magazzino. 2014. Laba Manipulasi Antara Sektor Utama Industri: Bukti dari Italia. Economia Aziendale Online, 5 (4): 253- 261.

Raharjaputra. 2011. Manajemen Keuangan dan Akuntansi. Jakarta: Salemba Empat

Roxas. 2011. Laporan keuangan Fraud Detection Menggunakan Rasio dan Analisis Digital. Journal of Leadership, Akuntabilitas dan Etika 8 (4): 56-66.

Sekaran, U. dan Bougie, R. 2017. Research Methods for Business. United Kingdom: Jhon Wiley & Sons Ltd.

Sudarmo., Sawardi, T., dan Yulianto, A. 2008. Fraud Auditing. Jakarta: Pusat Pendidikan dan Pelatihan Pengawasan BPKP.

The Statement of Financial Accounting Concept (SFAC) No.1. 1978. Financial Accounting Standards Board (FSAB).

Tuanakotta, T. M. 2013. Akuntansi Forensik dan Audit Investigatif. Jakarta: LPFE

www.finance.detik.com, 2017 diakses pada 19 September 2017.

www.kpk.go.id diakses pada 13 September 2017.

Zulkarnain, R. M. 2013. Analisis Faktor yang Mempengaruhi Terjadinya Fraud Pada Dinas Kota Surakarta. Accounting Analysis Journal

Article Metrics

Abstract viewed : 124 times
PDF files downloaded : 31 times



Print ISSN : 1412-775X | online ISSN : 2541-5204 View My Stats