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Analisis Kecenderungan Fraud Laporan Keuangan Dengan Beneish M-Score Pada Perusahaan Sektor Transportasi Yang Terdaftar Di ISSI Selama Pandemi

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"Objective: This study aims to test and analyze the use of the Beneish M
Score model to detect financial statement fraud and determine the
categories of manipulator, gray company, non-manipulator
companies in transportation sector companies listed on ISSI during
the pandemic.
Method: This research uses a descriptive method with a quantitative
approach. The descriptive method is a method used to describe
existing phenomena, both present and in the past. A quantitative
approach was used in this study. The data used are secondary data
obtained from financial statements that have been published and
audited by public accountants.
Result: Analysis of calculations using Beneish M-Score, it can be found
that financial statement fraud in transportation sector companies
in Indonesia listed on ISSI (Indonesia Sharia Stock Index) in the
2020-2022 period, obtained two groups, namely Grey Companies
by 23% and non-manipulators by 77%, the Manipulator group was
not found. And it can be concluded that during the pandemic in
Indonesia from 2020 to 2021, transportation sector companies in
Indonesia have no effect on these conditions. This is proven that
the overall results from 2020 to 2022 no company is included in
the manipulator category. "

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Availability

Detail Information

Series Title

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Call Number

REF 657.45 DAR a

Publisher

Bogor : IAI Tazkia., 2023

Collation

AS

Language

Indonesia

ISBN/ISSN

NIM.19102005

Classification

657.45

Content Type

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Media Type

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Carrier Type

-

Edition

-

Subject(s)

Financial Statements
Fraud
Beneish M-Score Model

Specific Detail Info

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Statement of Responsibility

Bagus Darmawan

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