Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal GEMA EKONOMI
Hilmi Alrasyid, Arifah
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Pendeteksian Financial Statement Fraud Berdasarkan Metode Beneish M-Score Pada Perusahaan Manufaktur Di BEI Urip Wardoyo, Dwi; Hilmi Alrasyid, Arifah; Luthfania Patra, Salma; Randi Kuncoro, Hermawan
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This research aims to analyze and also to test the results using the Beneish M-Score Model to detect fraudulent financial statement. This research also aims to determine the percentage of 20 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period which are classified as non-manipulator, manipulator, and grey companies. The research method used is descriptive quantitative method of variable analysis using the Beneish Ratio Index using five calculation indexes for Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Sales Growth Index (SGI), Asset Quality Index (AQI), and Total Accrual To Total Assets Index (TATA). The research results show that the five index calculatin variables are able to distinguish samples of financial statements that are suspected not to be manipulated
Pendeteksian Financial Statement Fraud Berdasarkan Metode Beneish M-Score Pada Perusahaan Manufaktur Di BEI Urip Wardoyo, Dwi; Hilmi Alrasyid, Arifah; Luthfania Patra, Salma; Randi Kuncoro, Hermawan
GEMA EKONOMI Vol 12 No 1 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This research aims to analyze and also to test the results using the Beneish M-Score Model to detect fraudulent financial statement. This research also aims to determine the percentage of 20 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2020 period which are classified as non-manipulator, manipulator, and grey companies. The research method used is descriptive quantitative method of variable analysis using the Beneish Ratio Index using five calculation indexes for Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Sales Growth Index (SGI), Asset Quality Index (AQI), and Total Accrual To Total Assets Index (TATA). The research results show that the five index calculatin variables are able to distinguish samples of financial statements that are suspected not to be manipulated
Co-Authors Luthfania Patra, Salma Randi Kuncoro, Hermawan Urip Wardoyo, Dwi