Fraud Detection in Financial Statement Report Using Beneish Ratio Model Index
Universitas Lancang Kuning
This study aims to: (1) determine the percentage of manufacturing companies listed in Indonesia Stock Exchange in 2010-2014 were classified as manipulators; (2) determine the percentage of manufacturing companies listed in Indonesia Stock Exchange in 2010-2014 were classified as non manipulators.
The object of this study are all manufacturing companies listed in Indonesia Stock Exchange to publish audited financial statements for the fiscal year 2015, which amounted to 131 (one hundred and thirty one) company. The sampling technique is to use non-probability method - purposive judgment sampling where the sample is determined based on certain criteria specified by the author and have limitations in terms of generalization. Methods of data collection using the method of documentation.
Data analysis technique used is quantitative descriptive analysis using Beneish Ratio Index. The variable in this study is the Days Sales In Receivables Index (dsri), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), danTotal Accruals To Total Assets Index (TATA).
Topic: Financial Management and Accounting