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All Journal ACCOUNTABILITY Jurnal Akuntansi Journal of Economic, Bussines and Accounting (COSTING) Scientific Journal of Reflection : Economic, Accounting, Management and Business JURNAL PENGABDIAN KEPADA MASYARAKAT Owner : Riset dan Jurnal Akuntansi Jurnal Samudra Ekonomi dan Bisnis Jurnal Mantik Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Ekonomi Bisnis Manajemen Prima GANDRUNG: Jurnal Pengabdian Kepada Masyarakat Akuntansi Prima Riset Akuntansi (RISTANSI) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Namira Ufrida Rahmi
Universitas Prima Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences Other

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Journal : Jurnal Akuntansi

 1 
PENDETEKSIAN FINANCIAL STATEMENT FRAUD DENGAN BENEISH M-SCORE RATIO PADA PERUSAHAAN BARANG KONSUMSI Queenny Lie; Joselin Lai; Serena Arief; Henny Ny; Namira Ufrida Rahmi
Jurnal Akuntansi Vol 8 No 1 (2020): JURNAL AKUNTANSI VOL. 8 NO. 1 JUNI 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ja.v8i1.1016

Abstract

Fraud of financial statements is intentional misstatement or disclosure with the intention of deceiving the users of the report with the aim of benefiting a party. Detection of financial statement fraud does not always get a bright spot due to various underlying factors and many methods to conduct financial statement fraud. One way to measure fraudulent financial statements is the Beneish M-Score Ratio. Beneish M-Score can be calculated using eight ratios, namely from DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI. The purpose of this study was to examine and analyze the influence of DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI on fraudulent financial statements in consumer goods companies listed on the Indonesia Stock Exchange for the 2014-2017 period. The theories used in this study are theories relating to DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI. The type of research used is descriptive statistics with a quantitative approach. The method of data collection is a documentation study method with a logistic regression analysis method. The population used is the financial statements of consumer goods companies listed on the Indonesia stock exchange in 2014-2017. The sampling technique uses purposive sampling method. The results showed that simultaneously DSRI, GMI, AQI, SGI, DEPI, SGAI, TATA, and LVGI had an effect on detecting fraud. Partially GMI, DEPI has no effect on fraud detection. DSRI, AQI, SGI, SGAI, TATA, LVGI affect the detection of fraud.
Co-Authors Alvina Alvina Andrew Andrew Angelia Stefani Angeline Angeline Bayu Wulandari Bayu Wulandari Bella Vanty Saragih Butar Butar, Ribka Sari Catherine Catherine Chandora, Shinta Charlie, Florencia Cherry, Irvania Chevina Chevina Chevina, Chevina Chou, Junaidi Darwin T Debora Sinaga Desika Nur'saadah Devi Devi Devi Devi, Devi Dewi Fiorentina Dianty Putri Purba Ellyn, Ellyn Eunike Oxana Federova Manik Eveline Eveline Evelyn, Jane fan, Yulis Fansra Septiman Zai Fenita Fenita Fenni Rae Fhellicia Fhellicia Flora Flora, Flora Florencia Charlie Florensia Florensia Freddy - Gading Stephanus L. Tobing Girsang, Elysia Fianni Gladys Callista Guci, Siti Tiffany Gunawan, Ellen Gunawaty Gunawaty Haliza, Haliza Handoko, Miranda Silvia Hannes Bakti Manurung Hantono Hantono, Hantono Hartono, Sally Hengky Pranata Sidabutar Hengky Setiawan Henny Ny Herlambang, Albert Herlin Munthe Hermawan, Jestyn Hulu, Oktavianus Otonius Irene Chandra IRNA TRIANNUR LUBIS Jane Evelyn Jeffrey ., Jeffrey Jeffrey Jeffrey Jennie Jennie Jesica, Jesica Jessi Charina Sembiring Jessica Claudia Jestyn Hermawan Jimmy Tantra Jordan, Stella Joselin Lai Joseph Fernando Darwin Junaidi Chou Justin Stefano Kalisha, Widya Kevin Martin Laia, Ricardo Arman Lais, Sheren Joselyn Lamsahat Pangihutan Malau Liong, Felix Lisah Lisah Livera, Silva LUBIS, IRNA TRIANNUR Lubis, Putri Kemala Dewi Lubis5, Putri Keumala M. Irsan Nasution Maisara Batubara Manik, Ester Tiorida Br Martin, Kevin Maya Sabirina Panggabean Melly Melly Mellysa Mellysa Mellysa, Mellysa Merry Merry Michael Pariwara Sianipar Michelle Huang Miranda Silvia Handoko Monica Monica Muhammad Ikhsan Mulyani Hofni Br Sitepu Nabila Indah Sary Naila Lizanty Khair Harahap Nasution, Irsan Nasution, Muhammad Irsan Natasyah Gozal Nora Nora Noriko Thasya Nurhetty Nababan Pakpahan, Effendy Pasaribu, Ridoi Gilbert Peranginangin, Meilianta Br Philips Renaldy Renaldy Putri Kemala Dewi Putri Keumala Dewi Lubis Queenny Lie Rae, Fenni Rasyikah, Filza Richard Denrisc Rut Arta Pangaribuan Ruth Citra Lumbantobing Sally Hartono Saragih, Bella Vanty Saragih, Cathrin Mutiara Selvy Tanashia Serena Arief Setiawan, Hengky Shania Shania Shelly Anggrainy Sheren Joselyn Lais Sherly Sherly Shinta Chandora Sihombing, Las Berito Silitonga, Melisa Cindy Patikasari Silva Livera Silvia, Rina Silvya Wijaya Simanjorang, Bella Rosa Simanjuntak, Selina Daniela Simanjuntak, Wike Lasmaria Sipayung, Berliana Pebriyanti Siregar, Nur Afni Cahayani Stefanny Stefanny Stefanny, Stefanny Stefano, Justin Stella Jordan Stephanie Stephanie stephanie stephanie Stevani Pebryan Saragih Steven Cianata Surya, Vennessa T, Darwin THOMAS FIRDAUS HUTAHAEAN Thomas Firdaus Hutahaean Tiffany Tiffany Tommy Go Try Handopo Halim Vanny, Sheyla Tri Venesia Calista Venny Veronika Wijaya Veronica Veronica Vito Royce Vivian Vivian Vivian Vivian Wang, Steffany Wiliam, Gloria Winnie Winnie Winnie Winnie Wiriyanto Pangestu Yessica Wijaya Yessica Wijaya Yulisfan Yulisfan Yulisfan Yuni Utami Yuriani Yuriani Zendrato, Putri Jelita