Mendeteksi Kecurangan Laporan Keuangan Menggunakan Model Beneish

Abstract

This study aimed to determine the effect of eight Beneish variables on earnings management in detecting fraudulent financial statements in property, real estate and building construction companies listing on the Indonesia Stock Exchange in 2014 - 2018. The population in this study is 80 companies in property, real estate and building construction sector. The sampling technique uses purposive sampling. The method of data collection used archival data collection techniques in the database. Data analysis used descriptive analysis using the Beneish ratio index, the classic assumption test and simple linear regression analysis. The results showed that DSRI (DaysoSalesoinoReceivableoIndex), SGI (SalesoGrowthoIndex), DEPI (DepreciationoIndex), TATA (TotaloAccrualotooTotal AssetsoIndex), and LVGI (LeverageoIndex) variables significantly influence earnings management in detecting fraudulent financial statements in sample companies. While the GMI (Gross MarginoIndex), AQI (AssetoQualityoIndex), and SGAI (Selling, GeneraloandoAdministrative Index) no significant effect on earnings management in detecting fraudulent financial statements in sample companies.

The Effect of Financial Stability, Nature of Industry and Total Accrual on Fraudulent Financial Statements

“…Indrani and Siregara state that the reality of fraud that occurs anywhere is closely related to manipulated financial statements ranging from transaction evidence and recording to the opportunity for fraudulent financial statements to be wide open for perpetrators (Indarti & Siregara, 2018). The definition of financial statement fraud, according to Irsutami and Sapriadi, is an intentional misrepresentation that can mislead accounting data (Irsutami & Sapriadi, 2020). According to Prasmaulida, this effort is carried out as a way to eliminate material facts so that when considering the available information, the reader can change his judgment or decision (Prasmaulida, 2016).…”

“…Finally, this person will become the perpetrator of fraud and rationalize the reasons so that his actions are not wrong (Aghghaleh & ., 2014). This theory is better known as the Fraud Triangle, which Cressey owns with three factors causing it, namely pressure, opportunity, and rationalization (Irsutami & Sapriadi, 2020).…”

Analysis of Countercyclical Policy Factors in The Era of the COVID-19 Pandemic in Financial Statement Fraud Detection of Banking Companies in Indonesia

“…Meanwhile, the differences between the study in [35] and this study are the 3 other Beneish M-score calculation variables used in that study (depreciation index, sales general, and administrative expenses index, and leverage index) as well as the addition of the countercyclical policy factors in this study. In addition, the study in [35] used samples of JII and non-JII companies listed on the IDX (2014-2016) as research objects in contrast to this study, which used banking companies listed on the IDX in 2018-2020 as research objects [36].…”

Pengaruh New Fraud Diamond Terhadap Kecurangan Laporan Keuangan

“…, Irsutami & Sapriadi, (2020) danAdilla & Ferli, (2021) menyatakan riwayat penjualan mempunyai pengaruh atas kecurangan pelaporan keuangan. Berdasarkan penjelasan tersebut, maka hipotesis yang diajukan adalah sebagai berikut: H8: Riwayat penjualan berpengaruh positif terhadap kecurangan laporan keuanganPengaruh Pertumbuhan Laba Terhadap Kecurangan Laporan KeuanganPenelitianKhamainy et al, (2022), Anggrainy & Priyadi, (2019) dan Veratami & Cahyaningsih, (2020) menunjukan tidak terdapat pengaruh positif pertumbuhan laba atas kecurangan pelaporan keuangan.…”