ANALISA METODE BENEISH M-SCORE DAN DECHOW F-SCORE DALAM MENDETEKSI INDIKASI FRAUDULENT FINANCIAL REPORTING

Diah , Miharsi (2024) ANALISA METODE BENEISH M-SCORE DAN DECHOW F-SCORE DALAM MENDETEKSI INDIKASI FRAUDULENT FINANCIAL REPORTING. Masters thesis, UNIVERSITAS LAMPUNG.

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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)

Penelitian ini bertujuan untuk membandingkan dua metode pendeteksian kecurangan laporan keuangan yaitu metode Beneish m-score dan metode Dechow f-score. Populasi dalam penelitian ini adalah seluruh Perusahaan di Bursa Efek Indonesia yang terkena sanksi terkait kecurangan laporan keuangan selama periode 2000-2024. Penerapan sanksi tersebut terinformasi dari situs bursa efek Indonesia dan beberapa media massa elektronik ternama nasional. Total keseluruhan perusahaan yang menjadi sampel sebanyak 7 perusahaan dengan observasi penelitian selama 3 tahun, jadi jumlah observasi penelitian sebanyak 21 observasi. Hasil penelitian membuktikan bahwa perusahaan terindikasi melakukan kecurangan laporan keuangan hasil perhitungan persentase akurasi rate dengan metode Dechow f-score sebesar 33,3% lebih rendah dari persentase akurasi rate dengan metode Beneish m-score 61,9%, dengan hasil ini memberikan kesimpulan bahwa hipotesis yang menyatakan “Dechow f-score lebih efektif dalam mendeteksi indikasi kecurangan laporan keuangan dibandingkan Beneish mscore” tidak didukung. Kata Kunci: Deteksi Kecurangan Laporan Keuangan, Dechow f-score, Beneish m-score This study aims to compare two methods of detecting financial statement fraud, namely the Beneish m-score method and the Dechow f-score method. The population in this study were all companies on the Indonesia Stock Exchange that were sanctioned for financial statement fraud during the period 2000-2024. The application of these sanctions was informed from the Indonesian stock exchange website and several well-known national electronic mass media. The total number of companies sampled was 7 companies with research observations for 3 years, so the number of research observations was 21 observations. The results of the study prove that the company is indicated to commit financial statement fraud, the results of the calculation of the percentage accuracy rate with the Dechow f-score method of 33.3% are lower than the percentage accuracy rate with the Beneish mscore method of 61.9%, with these results providing a conclusion that the hypothesis stating “Dechow f-score is more effective in detecting indications of financial statement fraud than Beneish m-score” is not supported. Keywords: Financial Statement Fraud Detection, Dechow f-score, Beneish mscore.

Jenis Karya Akhir:	Tesis (Masters)
Subyek:	300 Ilmu sosial > 330 Ekonomi
Program Studi:	FAKULTAS EKONOMI DAN BISNIS (FEB) > Prodi S2-Magister Ilmu Akuntansi
Pengguna Deposit:	. . Yulianti
Date Deposited:	10 Jun 2025 03:40
Terakhir diubah:	10 Jun 2025 03:40
URI:	http://digilib.unila.ac.id/id/eprint/88232

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