<![CDATA[PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN DENGAN MENGGUNAKAN BENEISH RATIO INDEX PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BURSA EFEK INDONESIARiski YuliandariAkuntansiABSTRAK Tujuan penelitian ini adalah untuk mengetahui persentase perusahaan manufaktur yang listing di Bursa Efek Indonesia Tahun 2015-2016 yang tergolong manipulator dan yang tergolong non manipulator.Objek penelitian ini adalah seluruh perusahaan manufaktur yang listing di Bursa Efek Indonesia yang mempublikasikan laporan keuangan teraudit untuk tahun buku 2016, yang berjumlah 154 (seratus lima puluh empat) perusahaan non probability - purposive judgement sampling dimana sampel ditentukan berdasarkan kriteria tertentu yang ditentukan oleh penulis dan memiliki keterbatasan dalam hal generalisasi. Sampel penelitian berjumlah 71 (tujuh puluh satu) perusahaan. Metode pengumpulan data menggunakan metode dokumentasi. Teknik analisis data yang digunakan adalah analisis deskriptif kuantitatif dengan menggunakan Beneish Ratio Index. Variabel dalam penelitian ini adalah Days Sales In Receivables Index (DSRI), Gross Margin Index (GMI),Asset Quality Index (AQI), Sales Growth Index (SGI), Deprection Index (DEPI), Sales General And Administrative Expenses Index (SGAI), Leverage Index (LVGI), dan Total Accruals To Total Assets Index (TATA).Hasil pengujian dapat disimpulkan bahwa 25 perusahaan atau 35,21% perusahaan sampel tergolong Manipulator dan 46 perusahaan atau 64,79% perusahaan sampel tergolong Non Manipulator.Kata Kunci : Manipulators, Non Manipulators, Beneish Ratio Index  FINANCIAL DETECTION OF FINANCIAL STATEMENTS USING BENEISH RATIO INDEX IN MANUFACTURING COMPANY LISTING IN INDONESIA STOCK EXCHANGERiski YuliandariAccountingABSTRACT The purpose of this study is to determine the percentage of manufacturing companies listed in the Indonesia Stock Exchange Year 2015-2016 which is classification as manipulators and non manipulators.The object of this study is all manufacturing companies listing on the Indonesia Stock Exchange which publishes audited financial statements for fiscal year 2016, amounting to 154 (one hundred and fifty four) non probability-purposive judgment sampling companies in which the sample is determined based on certain criteria determined by the author and has limitations in terms of generalization. The research sample is 71 (seventy one) companies. Methods of data collection using documentation method. Data analysis technique was used descriptive quantitative analysis by using Beneish Ratio Index. The variables in this research are Days Sales In Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Deprection Index (DEPI), Sales General And Administrative Expenses Index (SGAI) , Leverage Index (LVGI), and Total Accruals To Total Assets Index (TATA).Test results can be concluded that 25 companies or 35.21% of sample companies classified as Manipulators and 46 companies or 64.79% of the sample companies belonging to Non Manipulators.Keywords: Manipulators, Non Manipulators, Beneish Ratio Index]]>
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