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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Bisnis Terapan Dinasti International Journal of Management Science Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Penelitian Ekonomi Manajemen dan Bisnis Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Ilmiah Ekonomi dan Manajemen Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Santri : Jurnal Ekonomi dan Keuangan Islam JURNAL RUMPUN MANAJEMEN DAN EKONOMI Indonesian Journal of Economics and Strategic Management
Sugeng Suroso
Unknown Affiliation
Religion Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Mathematics Social Sciences Other

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Journal : Jurnal Bisnis Terapan

 1 
ANALISIS KECURANGAN DALAM PELAPORAN KEUANGAN:BAGIAN DARI BUKTI RASIO KEUANGAN Ade Onny Siagian; Adler Haymans Manurung; Tri Widyastuti; Sugeng Suroso
Jurnal Bisnis Terapan Vol. 8 No. 1 (2024): Jurnal Bisnis Terapan
Publisher : Politeknik Ubaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24123/jbt.v8i1.6266

Abstract

The case study related to the abuses of financial reports is damaging the trust of the public and stakeholders. This research was designed to identify and evaluate the importance of financial ratios in identifying potential fraudulent financial statements of non-financial companies on the Indonesia Stock Exchange. These companies were selected based on the Beneish M-Score as the first sign of fraud. The results of the analysis show that the debt to equity ratio, receivables to income, and current ratio indicate the possibility of fraud. Analyzing the period 2019 to 2023, we find that the current ratio can detect fraud a year earlier. These results suggest that metrics such as debt to equity, receivables to revenue, and current ratio can help detect fraud, potentially benefiting shareholders, regulators, and creditors. The results of this study was still in line those studies which have been conducted before in different parts of Indonesia and at the time or period of time.
Co-Authors Ade Onny Siagian Adler Haymans Manurung Adzansyah Adzansyah Christian, Yonathan Ery Teguh Prasetyo Faroman Syarief Gunawan, Rian Hasanuddin John EH J. FoEh Muhammad Faizal Rizky N.Titi Rahmah Nabila Alawiyah Nanda Hanifah Putri Novia Ardhana Novita Syahidah Sari Nugroho, Fathoni Nur Kamilah Aprilia Safina Supriyanto Supriyanto Teresia Febrianti Kewa Tiara Pricilia Tri Widyastuti Untari, Dhian Tyas Yulia Dharmayanti