Nisa', Silvi Khoirun (2020) PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN MENGGUNAKAN METODE BENEISH M - SCORE PADA PERUSAHAAN JASA INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI YANG TERDAFTAR DI BEI. Undergraduate (S1) thesis, Universitas Muhammadiyah Malang.

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Abstract

This research was conducted aimed at finding out the services companies in the infrastructure, utilities, and transportation sectors in 2018 which are indicated as belonging to the category of manipulator and non manipulator. This research uses descriptive research and the type of data used in this study is secondary data. Infrastructure, utilities, and transportation service companies in this study totaled 44 companies. The analysis technique in this study is the Beneish M – Score analysis technique of the financial statements that were sampled in this study. The results showed that service companies in the infrastructure, utilities, and transportation sectors that were indicated belonged to the category of manipulators in 2018 totaling 22 companies with a percentage of 50 %. The companies indicated in the manipulator category consisted of 4 service, infrastructure, utilities, and transportation sub – sectors. And the infrastructure, utilities, transportation sectors that are indicated to be classified in the non mnaipulator category in 2018 totaled 22 companies, with a percentage of 50 %. Companies indicated in the category of non – manipulator consist of 5 sub – sector infrastructure, utilities, and transportation.

Item Type:	Thesis (Undergraduate (S1))
Student ID:	201610170311109
Thesis Advisors:	Ach. Syaiful Hidayat A (0725127302), Thoufan Nur (0702037201)
Keywords:	Detection of fraud financial statements, Beneis m – score, Manipulators, and Nonmanipulators.
Subjects:	H Social Sciences > HG Finance
Divisions:	Faculty of Economics and Business > Accountant Profession Education (62901)
Depositing User:	201610170311109
Date Deposited:	31 Aug 2020 03:32
Last Modified:	31 Aug 2020 03:32
URI :	http://eprints.umm.ac.id/id/eprint/65742

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