PENGARUH BENEISH M-SCORE MODEL TERHADAP FINANCIAL STATEMENT FRAUD (Pada Perusahaan Sektor Real Estate, Property, dan Konstruksi yang Listing di Bursa Efek Indonesia Tahun 2016-2019)

LAUREN, SHINTA GEOVANI (2021) PENGARUH BENEISH M-SCORE MODEL TERHADAP FINANCIAL STATEMENT FRAUD (Pada Perusahaan Sektor Real Estate, Property, dan Konstruksi yang Listing di Bursa Efek Indonesia Tahun 2016-2019). S1 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This research is based on the rampant fraudulent financial statements that have occurred recently, such as the case of PT Hanson International Tbk. and PT Asuransi Jiwasraya (Persero) in early 2020 which was proven to have committed fraudulent financial statements and with the data from the 2019 Indonesian Fraud Survey that the media where the biggest fraud was found was financial reports. Thus this study aims to measure the factors that influence financial statement fraud using the Beneish M-Score Model which is proxied by eight ratios, namely the Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales and General Administration Expenses Index (SGAI), Leverage Index (LVGI), dan Total Accrual (TATA). The population in this study were Sector Real Estate, Property, and Construction companies that listed on Indonesia Stock Exchange in 2016-2019. The sampling technique used in this study was random purposive sampling. Data analysis method used was binary logistic regression analysis. The results showed that only seven variables out of eight variable that had impact on manipulation of financial statements. Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Sales Growth Index (SGI), Depreciation Index (DEPI), Total Accrual (TATA) had positive and significant effect on manipulation of financial statements, while Sales and General Administration Expenses Index (SGAI) and Leverage Index (LVGI) had negative and significant effect on manipulation of financial statements. Keywords: Beneish M-Score Model, Manipulation Of Financial Statements, Fraud, Sector Real Estate, Property, and Construction Penelitian ini berlatar belakang dengan maraknya kecurangan laporan keuangan yang terjadi belakangan ini seperti kasus PT Hanson International Tbk. dan PT Asuransi Jiwasraya (Persero) pada awal tahun 2020 yang terbukti melakukan kecurangan laporan keuangan serta dengan adanya data Hasil Survai Fraud Indonesia tahun 2019 bahwa media ditemukannya fraud terbesar adalah laporan keuangan. Dengan demikian penelitian ini bertujuan untuk mengukur faktor-faktor yang mempengaruhi kecurangan laporan keuangan menggunakan Beneish M-Score Model yang diproksikan dengan delapan rasio, yaitu Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales and General Administration Expenses Index (SGAI), Leverage Index (LVGI), dan Total Accrual (TATA). Populasi dalam penelitian ini adalah perusahaan Sektor Real Estate, Properti, dan Konstruksi yang terdaftar di Bursa Efek Indonesia periode tahun 2016-2019. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive random sampling. Metode analisis data yang digunakan adalah analisis regresi logistik biner. Hasil penelitian menunjukkan bahwa hanya tujuh variabel dari delapan variabel yang berpengaruh terhadap manipulasi laporan keuangan. Variabel tersebut adalah Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Sales Growth Index (SGI), Depreciation Index (DEPI), Total Accrual (TATA) berpengaruh positif dan signifikan terhadap manipulasi laporan keuangan, sedangkan Sales and General Administration Expenses Index (SGAI) dan Leverage Index (LVGI) berpengaruh negatif dan signifikan terhadap manipulasi laporan keuangan. Kata Kunci: Model Beneish M-Score, Manipulasi Laporan Keuangan, Kecurangan, Sektor Real Estate, Properti, dan Konstruksi

Item Type: Thesis (S1)
NIM/NIDN Creators: 43217210004
Uncontrolled Keywords: Model Beneish M-Score, Manipulasi Laporan Keuangan, Kecurangan, Sektor Real Estate, Properti, dan Konstruksi
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.3 Financial Reporting (Financial Statements)/Laporan Keuangan > 657.32 Preparing Financial Statements/Menyiapkan Laporan Keuangan
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 06 Nov 2024 02:11
Last Modified: 06 Nov 2024 02:11
URI: http://repository.mercubuana.ac.id/id/eprint/92766

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