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All Journal J-Simbol: Jurnal Magister Pendidikan Bahasa dan Sastra Indonesia Dinamisia: Jurnal Pengabdian Kepada Masyarakat Teorema: Teori dan Riset Matematika International Journal of Nursing and Health Services (IJNHS) JURNAL ILKES (Jurnal Ilmu Kesehatan) Agroekoteknologi Tropika Lembab Jurnal Ilmu Kesehatan Refleksi: Jurnal Filsafat dan Pemikiran Islam JK Unila (Jurnal Kedokteran Universitas Lampung) Jurnal Bintang Pendidikan Indonesia Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Santri : Jurnal Ekonomi dan Keuangan Islam Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Intelek Dan Cendikiawan Nusantara Journal on Mathematics Education Research Edumaspul: Jurnal Pendidikan
Sulistiawati sulistiawati
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Pendeteksian Manipulasi Laporan Keuangan pada Perusahaan Konstruksi Menggunakan Model Beneish M-Score Sefrilia Sandra Komala; Fadillah Aditya Rahman; M Diarama Kurnia Putra; Sulistiawati Sulistiawati; Yanuar Ramadhan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.8803

Abstract

This study aims to detect potential financial statement fraud in the Indonesian construction sector using the Beneish M-Score model. This study aims to test how effective this model can function as an early warning tool in identifying accounting manipulation in public companies. This study uses a quantitative descriptive approach. Secondary data were obtained from audited annual financial statements of five large construction companies listed on the Indonesia Stock Exchange for the fiscal years 2023 and 2024. The Beneish M-Score model was applied using eight financial ratios (DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI), and the results were interpreted based on the set threshold of -2.22. The analysis showed that four companies did not exhibit signs of manipulation, with M-Scores below -2.22. However, PT Waskita Karya showed a partial M-Score of -1.82, indicating a strong signal of potential financial statement fraud. This highlights the relevance of the model in identifying warning signs, particularly in companies with complex financial structures. This study is limited by the partial calculation of M-Score components due to data availability constraints (e.g., DEPI, SGAI, TATA, LVGI). Additionally, this study does not involve forensic audits to confirm actual fraud. Nevertheless, this study suggests that regulators, investors, and auditors should integrate the Beneish model as an initial filter in assessing fraud risk, particularly in project-based and capital-intensive industries such as construction.
Co-Authors Achmad Ferdinan Amrullah Adine Ardiyanti Aditama Mulyadi Andi Erika Safitri Arditya Prayogi Cicih Bhakti Purnamasari Deenadearlova Putri Daryani Dita Mulyana Ramadhani Edi Suyanto Eka Mishbahatul Mar'ah Has Eka Yuni Nugrahayu Eva Rachmi Fadillah Aditya Rahman Faza Muna Najiah Nubari Furi Furnamasari, Yayang Gusti Ferri Sandaria Indah Purnama Sari Inoy Trisnaini Luna Aiswara M Diarama Kurnia Putra Maizora Syafdi Maslahah Maslahah Muchlis, Effie Efrida Muh. Imam Hidayat RM Muh.Inayah A.M Nadya Rahma Syabira Nur Khoma Fatmawati Nuraniar Bariq Kinayoh Nurlaksana Eko Rusminto Pipin Devi Erasanti Prayetno, Budi Ratna Nirmala Riskika, Siti Rize Budi Amalia Sefrilia Sandra Komala Sigit Tri Nova Siti Urifa Tita Mulyati trios carito Yanuar Ramadhan Yustini Ardillah