SEPTIANI, MARTHA MAGDALENA REBECA (2020) ANALISIS PENDETEKSIAN FINANCIAL STATEMENT FRAUD DENGAN PENDEKATAN MODEL BENEISH MSCORE PADA PERUSAHAAN GARUDA INDONESIA. S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
Fraudulent financial reporting is a problem that still warm theme to be discussed. Especially, with the emergence cases of financial statement manipulation of Garuda Indonesia fiscal in 2018. The aim of this study is to describe and analyze the application of Beneish M-Score Model as a tool to detect indication of fraudulent financial reporting PT.Garuda Indonesia.tbk during 2014-217. This study uses analysis tools in the form of calculation of eight index ratio Beneish that are formulated into the M-Score formula which has been tested its realibility in many research at various countries. The sample on the research is financial report in 2014-2017. This research provides empirical evidence that there is a fraudulent financial statement in 2016. Each of Beneish m-Score Indexes Ratio is also reliable to detect fraudelent financial statement, especially by earning or accounting data manipulationn scemes. Keywords: Fraud Financial Reports, Fraud Detection Financial Report, Beneish M-Score Model. http://digilib.mercubuana.ac.id/ iv ABSTRAK Kecurangan laporan keuangan merupakan persoalan yang masih menjadi tema yang hangat untuk diperbincangkan, terlebih lagi dengan mencuatnya kasus manipulasi laporan keuangan garuda indonesia tahun buku 2018. Penelitian ini bertujuan untuk mendeskripsikan serta menganalisis penerapan Beneish M-Score Model yang digunakan untuk mendeteksi adanya indikasi kecurangan pelaporan keuangan PT.Garuda Indonesia.tbk tahun 2014-2017. Penelitian ini menggunakan alat analisis berupa perhitungan delapan rasio indeks Beneish yang diformulasikan ke dalam rumus M-Score yang telah teruji keandalannya pada berbagai penelitian di berbagai negara. Sampel penelitian adalah laporan keuangan garuda tahun 2014 – 2017. Penelitian ini mampu memberikan bukti empiris bahwa terjadi tindakan fraud pada laporan keuangan di tahun 2016. Masing-masing angka indeks Beneish M-score menunjukan mampu digunakan untuk mendeteksi tindakan fraud laporan keuangan terutama dengan manipulasi laba atau data akuntansi perusahaan. Kata kunci : Kecurangan Laporan Keuangan, Pendeteksian Kecurangan Laporan Keuangan, Model Beneish M-Score
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 20 008 |
| NIM/NIDN Creators: | 43215310062 |
| Uncontrolled Keywords: | Keywords: Fraud Financial Reports, Fraud Detection Financial Report, Beneish M-Score Model. |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 12 Aug 2022 06:11 |
| Last Modified: | 12 Aug 2022 06:11 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/67469 |
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