Skripsi

PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN BENEISH M-SCORE (STUDI EMPIRIS DI PERUSAHAAN SUBSEKTOR ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022)

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This study aims to discover probable fraudulent financial reporting, evaluate company's health level and examine the potential correlation between the level of financial health and fraud. This research uses a quantitative descriptive approach with secondary data. The population in this study are insurance sub-sector companies listed on the Indonesia Stock Exchange in 2018-2022. A purposive sampling technique was employed to select a sample size of 14 companies over a 5-year period. The findings revealed that 47% of the companies were categorized as manipulators, with none classified as gray companies, while 53% were categorized as non-manipulators. Notably, all these companies fell within the healthy category. Consequently, the research concluded that the level of healthiness did not affect financial statement fraud. Moreover, the analysis demonstrated a decreasing trend among manipulator companies from 2018 to 2022, whereas non-manipulator companies are likely to increase during the same period.

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Detail Information

Series Title

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Call Number

T1437032024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2024

Collation

xv, 76 hlm.; ilus.; tab; 28 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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