?url_ver=Z39.88-2004&rft_id=1851031001&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+PERBANDINGAN+METODE+PENDETEKSIAN+KECURANGAN+KEUANGAN+MENGGUNAKAN+ALTMAN+Z-SCORE%2C+BENEISH+M-SCORE+DAN+SPRINGATE%0D%0A(Studi+Kasus+Perusahaan+BUMN+Non-Keuangan+yang+Terdaftar+di+Bursa+Efek+Indonesia+Periode+2016-2020)%0D%0A&rft.creator=Jihan+%2C+Citra+Pertiwi&rft.subject=330+Ekonomi&rft.description=%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AThis+study+intends+to+empirically+assess+the+influence+of+the+altman+z-score%2C+the+beneficial+m-score%2C+and+the+springate+technique+in+identifying+fraud+in+financial+statements+and+to+determine+which+method+is+most+influential+in+detecting+financial+statement+manipulation.+The+pressure+on+the+company's+management+to+always+give+the+best+performance+as+requested+by+the+company+owner+can+lead+to+manipulation+of+the+company's+financial+statements%2C+as+financial+reports+are+one+of+the+indicators+used+to+evaluate+the+effectiveness+of+management's+performance.+In+addition+to+coercion%2C+the+most+common+causes+of+fraud+are+an+available+opportunity+and+rationalization.+This+study+employs+quantitative+data+gathered+from+the+financial+statements+of+non-financial+BUMN+companies+listed+on+the+IDX+between+2016+and+2020+using+a+strategy+of+purposive+sampling.+The+altman+z-score+and+beneish+m-score+approaches+have+a+favorable+and+statistically+significant+impact+on+fraudulent+financial+reporting%2C+according+to+the+findings+of+this+study.+In+addition%2C+the+results+indicate+that+the+beneficial+m-score+approach+is+the+greatest+predictor+for+detecting+manipulation+of+financial+statements%3B+therefore%2C+it+is+advised+that+organizations+utilize+the+beneficial+m-score+method+to+determine+the+financial+health+of+the+company.%0D%0A%0D%0A%0D%0AKeywords%3A+Altman+Z-Score%2C+Beneish+M-Score%2C+Springate%2C+Fraud%2C+Financial+Reporting.%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0A%0D%0APenelitian+ini+bertujuan+untuk+menguji+secara+empiris+bagaimana+pengaruh+dari+metode+altman+z-score%2C+beneish+m-score%2C+dan+springate+dalam+mendeteksi+adanya+kecurangan+pada+laporan+keuangan+serta+melihat+metode+yang+paling+berpengaruh+dalam+melihat+adanya+manipulasi+pada+laporan+keuangan.+Manipulasi+pada+laporan+keuangan+perusahaan+dapat+terjadi+karena+adanya+tekanan+yang+diterima+oleh+pihak+manajemen+perusahaan+agar+selalu+memberikan+kinerja+terbaik+seperti+yang+dikehendaki+oleh+pemiliki+perusahaan+karena+laporan+keuangan+merupakan+salah+satu+indikator+dalam+menilai+keberhasilan+kinerja+manajemen.+Selain+tekanan%2C+faktor+utama+bagi+seseorang+dalam+melakukan+tindakan+kecurangan+yaitu+karena+adanya+kesempatan+yang+terbuka+dan+rasionalisasi.+Penelitian+ini+menggunakan+data+kuantitatif%2C+yaitu+data+sekunder+yang+berasal+dari+laporan+keuangan+perusahaan+BUMN+non+keuangan+yang+terdaftar+di+BEI+pada+tahun+2016+hingga+2020+dengan+menggunakan+teknik+purposive+sampling.+Hasil+dari+penelitian+ini+yaitu+metode+altman+z-score+dan+beneish+m-score+berpengaruh+secara+positif+dan+signifikan+terhadap+fraudulent+financial+reporting.+Selain+itu%2C+didapatkan+hasil+bahwa+prediktor+terbaik+untuk+melihat+adanya+manipulasi+pada+laporan+keuangan+yaitu+metode+beneish+m-score+sehingga+perusahaan+direkomendasikan+untuk+menggunakan+metode+beneish+m-score+dalam+melihat+tingkat+kesehatan+pada+keuangan+perusahaan.%0D%0A%0D%0A%0D%0AKata+Kunci+%3A+Altman+Z-Score%2C+Beneish+M-Score%2C+Springate%2C+Kecurangan%2C+Laporan+Keuangan.%0D%0A%0D%0A&rft.publisher=EKONOMI+DAN+BISNIS&rft.date=2023-02-20&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F70647%2F1%2F1.%2520ABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F70647%2F2%2F2.%2520SKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F70647%2F3%2F3.%2520SKRIPSI%2520TANPA%2520PEMBAHASA.pdf&rft.identifier=++Jihan+%2C+Citra+Pertiwi++(2023)+ANALISIS+PERBANDINGAN+METODE+PENDETEKSIAN+KECURANGAN+KEUANGAN+MENGGUNAKAN+ALTMAN+Z-SCORE%2C+BENEISH+M-SCORE+DAN+SPRINGATE+(Studi+Kasus+Perusahaan+BUMN+Non-Keuangan+yang+Terdaftar+di+Bursa+Efek+Indonesia+Periode+2016-2020).++EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F70647%2F