DETEKSI FRAUDULENT FINANCIAL STATEMENTS DENGAN MENGGUNAKAN BENEISH RATIO INDEX (Studi Empiris Pada Perusahaan Yang Melakukan Penawaran Saham Perdana (IPO) di BEI Tahun 2017 - 2019)

SOLIKHIN, SOLIKHIN (2021) DETEKSI FRAUDULENT FINANCIAL STATEMENTS DENGAN MENGGUNAKAN BENEISH RATIO INDEX (Studi Empiris Pada Perusahaan Yang Melakukan Penawaran Saham Perdana (IPO) di BEI Tahun 2017 - 2019). S2 thesis, Universitas Mercu Buana Jakarta-Menteng.

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Abstract

Studi ini bermaksud untuk menangkap gelagat adanya manipulasi laporan keuangan atau fraudulent financial statements oleh entitas saat melaksanakan pelepasan saham perdana (IPO) di Bursa Efek Indonesia (BEI) periode 2017 – 2019 dengan Beneish Ratio Index. Jenis studi ini adalah kuantitatif. Populasi studi ini yaitu laporan keuangan perusahaan yang tercatat di BEI periode 2017 - 2019. Sampel studi terdiri laporan keuangan perusahaan yang melaksanakan pelepasan saham perdana (IPO) di BEI periode 2017 - 2019. Pengambilan sampel dengan cara purposive sampling. Pengambilan data dilaksanakan pada tanggal 16 Agustus 2020. Analisis data dilakukan dengan cara melakukan analisis dengan beneish ratio, kemudian menggunakan indeks hitung Beneish M-Score untuk mengetahui laporan keuangan yang menggambarkan gelagat kecurangan. Studi ini memakai data sekunder dari website BEI, yakni laporan keuangan perusahaan yang tercatat di BEI. Hasil studi membuktikan ada 61% laporan keuangan perusahaan tergolong manipulator atau ada indikasi fraudulent financial statemens dan 39% laporan keuangan tidak tergolong manipulator atau non-fraud. This look intends to capture signs of manipulation of financial statements or fraudulent financial statements by entities upon conducting an IPO on the Indonesian Stock Exchange (IDX) for the 2017 - 2019 period through the Beneish Ratio Index. This sort of look is quantitative. The population of this take a look at is the financial statements of companies listed at the IDX for the period 2017 - 2019. The observed sample consists of the financial statements of companies that carry out initial public offerings (IPOs) at the IDX for the period 2017 - 2019. Sampling is performed with the aid of purposive sampling. Facts series became accomplished on August 16, 2020. Data evaluation was carried out by analyzing the beneish ratio, then making use of the Beneish M-Score arithmetic index to find out the monetary statements that describe signs of fraud. This look uses secondary information from the IDX website, namely the financial statements of organizations listed at the IDX. The effect of the have a look at the show that 61% of the company's financial statements are classified as manipulators or there are indicators of fraudulent financial statements and 39% of financial statements are not labeled as manipulators or non-fraud.

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