DETAIL KOLEKSI

Analisis beneish ratio untuk mendeteksi kecurangan laporan keuangan (pada perusahaan manufaktur yang listing di Bursa Efek Indonesia per Desember 2017)


Oleh : Alfian Jagad Bayudana

Info Katalog

File Jurnal : 00000000000000096683.pdf

Nomor Panggil : 2019_TA_AK_023151050

Penerbit : FEB - Usakti

Kota Terbit : Jakarta

Tahun Terbit : 2019

Pembimbing 1 : Muhammad Nuryanto

Subyek : Fraud of financial statements - Manufacture company;Fraud detection effectiveness

Kata Kunci : fraud, financial statement, fraud early detection of financial statements


File Repositori
No. Nama File Ukuran (KB) Status
1. 2019_TA_AK_023151050_Halaman-Judul.pdf 1211.5
2. 2019_TA_AK_023151050_Bab-1.pdf 1138.48
3. 2019_TA_AK_023151050_Bab-2.pdf 1323.17
4. 2019_TA_AK_023151050_Bab-3.pdf 1167.69
5. 2019_TA_AK_023151050_Bab-4.pdf 1423.27
6. 2019_TA_AK_023151050_Bab-5.pdf 964.24
7. 2019_TA_AK_023151050_Daftar-Pustaka.pdf 735.49
8. 2019_TA_AK_023151050_Lampiran.pdf 1421.68

P Penelitian ini bertujuan untuk mengetahui manakah perusahaan manufaktur yang listing di BEI per Desember 2017 termasuk manipulator, non manipulator, tidak termasuk manipulator atau non manipulator, masuk indeks parameter manipulator pada indeks hitung Days Sales in Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation index (DEPI), Sales and General Administrative Expense Index (SGAI), Leverage Index (LVGI) dan Total Accruals to Total Assets Index (TATA). Metode pengumpulan data adalah dokumentasi. Populasi adalah 143 perusahaan manufaktur di BEI. Analisis data menggunakan Beneish Ratio Index. Hasil penelitian ini adalah perusahaan manufaktur di BEI per Desember 2017 tergolong manipulator terdapat 3,51%, non manipulator 73,68%, tidak tergolong manipulator atau non manipulator 22.81%.

T This research was conducted to determine percentage manufacturing companies listed on IDX as of December 2017 that included manipulator, non manipulator, were not included manipulator or non manipulator, manipulator parameter index entry in the index count Days Sales in Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI) , Sales Growth Index (SGI), Depreciation index (DEPI), Sales and General Administrative Expense Index (SGAI), Leverage Index (LVGI) and Total Accruals to Total Assets Index (TATA).The method of collecting data was documentation. The population were 143 manufacturing companies on IDX. Analysis of data using Beneish Ratio Index. The results of this research shows that the manufacturing company listed on the Indonesia Stock Exchange (BEI) as of December 2017 were classified manipulator 3,51%, non manipulator 73,68%, were not classified as non manipulator or manipulator 22,81%,

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