Analisis Perbandingan Model Beneish M Score Dan Fraud Score Dalam Mendeteksi Kecurangan Laporan Keuangan

Nur Azizah Basmar (PPs STIE Amkop Makassar)
Ruslan Ruslan

SEIKO : Journal of Management & Business
Vol 4, No 2 (2021): July - December

Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh financial stability, external pressure, financial target, nature of industry, ineffective of monitoring, auditor change, dan direction change terhadap kecurangan laporan keuangan serta membandingkan model beneish m score dan fraud score dalam mendeteksi kecurangan laporan keuangan dengan objek penelitian pada perusahaan sektor manufaktur yang terdaftar di bursa efek indonesia. Pemilihan sampel dalam penelitian ini menggunakan metode purposive sampling. Populasi sebanyak 184 perusahaan dengan jumlah sampel sebanyak 102 perusahaan. Teknik analisis datanya adalah analisis regresi linear berganda dengan menggunakan program SEM Partial Least Square (PLS). Hasil penelitian ini menemukan bahwa pada saat kecurangan laporan keuangan diukur menggunakan model beneish m score variabel financial stability berpengaruh sedangkan external pressure, financial target, nature of industry, ineffective of monitoring, direction change, auditor change tidak berpengaruh. Kata Kunci: Kecurangan laporan keuangan, Beneish m score, Fraud Score. Abstract This study aims to determine the effect of financial stability, external pressure, financial targets, nature of the industry, ineffective monitoring, auditor change, and direction change on financial statement fraud and to compare models of bottom m scores and fraud scores in detecting financial statement fraud with research objects in manufacturing sector companies listed on the Indonesia Stock Exchange. The sample selection in this study uses a purposive sampling method. The population was 184 companies with a sample of 102 companies. The data analysis technique is multiple linear regression analysis using SEM Partial Least Square (PLS) programs. This study found that when fraudulent financial statements were measured using a benefit m score model, there were influential variables, namely financial stability. In contrast, external pressure, financial targets, nature of the industry, ineffective monitoring, and direction change did not affect. When financial statement fraud is measured using the fraud score model, two variables influence, namely financial stability and external pressure, while financial targets, nature of the industry, ineffective monitoring, auditor change, direction change, and auditor change do not affect Keywords: Financial Statemnt Fraud, Beneish m score, Fraud score.