Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA)
Dede Pramurza
Program Studi Manajemen, Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGGUNAAN METODE BENEISH RATIO INDEX DALAM PENDETEKSIAN FRAUD DALAM LAPORAN KEUANGAN PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2021 (Studi Kasus Pada Sektor Farmasi) Dede Pramurza
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 4: Juli 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to: 1. What percentage of pharmaceutical companies on the IDX Preode in 2019-2021 are classified as manipulators? 2. What percentage of Pharmaceutical companies on the IDX Preode in 2019-2021 are classified as Non-Manipulators? 3. What percentage of pharmaceutical companies on the IDX Preode for 2019-2021 are classified as Gray Campanies? The research methodology used is descriptive qualitative and quantitative descriptive approaches. Research results namely; 1. The percentage of manipulator companies in pharmaceutical companies in 2019 is 12.5%, in 2020 it is 7.5% and in 2021 it is 7.5%. 2. The percentage of non-manipulator companies in pharmaceutical companies in 2019 is 67.5%, in 2020 it is 75% and in 2021 it is 77.5%. 3. The percentage of gray companies in pharmaceutical companies in 2019 is 20%, in 2020 it is 17.5% and in 2021 it is 15%
Co-Authors