?url_ver=Z39.88-2004&rft_id=1711031105&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+BENEISH+RATIO+INDEX+SEBAGAI+PENDETEKSI+KECURANGAN+LAPORAN+KEUANGAN%0D%0A(Studi+Empiris+Pada+Perusahaan+Asuransi+Yang+Listing+Di+Bursa+Efek+Indonesia+Tahun+2017+%E2%80%93+2020)&rft.creator=RATIH%2C+KUSUMA+NINGRUM&rft.subject=330+Ekonomi&rft.subject=332+Ekonomi+keuangan&rft.description=Penelitian+ini+bertujuan+untuk+mengetahui+Beneish+Ratio+Index+dalam+mendeteksi+kecurangan+laporan+keuangan+perusahaan+asuransi+yang+terdaftar+di+BEI+tahun+2017+%E2%80%93+2020+diklasifikasikan+menjadi+Manipulators%2C+Non+Manipulators%2C+dan+Grey+Company+dengan+menggunakan+delapan+index+hitung%2C+yaitu+Days+Sales+in+Receivable+Index+(DSRI)%2C+Gross+Margin+Index+(GMI)%2C+Asset+Quality+Index+(AQI)%2C+Sales+Growth+Index+(SGI)%2C+Depreciation+Index+(DEPI)%2C+Sales+General+and+Administrative+Index+(SGA)%2C+Leverage+Index+(LVGI)+dan+Total+Accruals+to+Total+Assets+Index+(TATA).+Penelitian+ini+menggunakan+12+sampel+perusahaan.+Metode+analisis+data+dilakukan+dengan+menggunakan+analisis+deskriptif+untuk+menguji+pengaruh+variabel+independen+terhadap+variabel+dependen.+Data+yang+digunakan+adalah+data+sekunder+yang+diperoleh+dari+laporan+keuanagn+yang+terdaftar+pada+Bursa+Efek+Indonesia.+Hasil+penelitian+pada+perusahaan+Asuransi+yang+terdaftar+periode+2017+-2020+dapat+digolongkan+sebagai+manipulator+sebanyak+8%2C33%25+pada+tahun+2017%2C+tahun+2018+sebesar+16%2C67%25%2C+tahun+2019+sebesar+8%2C33%25%2C+dan+pada+tahun+2020+tidak+ada+perusahaan+yang+tergolong+manipulators.+Tergolong+non+manipulator+pada+tahun+2017+sebesar+83%2C33%25%2C+tahun+2018+sebesar+75%25%2C+tahun+2019+sebesar+91%2C67%25%2C+dan+tahun+2020+sebesar+100%25.+Tergolong+Gray+company+pada+tahun+2017+sebesar+8%2C33%25%2C+pada+tahun+2018+sebesar+8%2C33%25%2C+dan+pada+tahun+2019-2020+tidak+ada+perusahaan+yang+tergolong+gray+company.+Indeks+yang+paling+menjelaskan+terjadinya+manipulasi+dalam+penelitian+ini+yaitu+dalam+Indeks+SGAI.%0D%0A%0D%0AKata+Kunci+%3A+Financial+Statement+Fraud%2C+Manipulators%2C+Non+Manipulator%2C+Gray+Company%2C+Beneish+Ratio+Index.%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AThis+research+aims+to+determine+the+Beneish+Ratio+Index+in+detecting+fraudulent+financial+reports+of+insurance+companies+registered+on+the+BEI+in+2017+-+2020+classified+into+Manipulators%2C+Non+Manipulators%2C+and+Gray+Companies+using+eight+calculated+indexes%2C+namely+Days+Sales+in+Receivable+Index+(DSRI)%2C+Gross+Margin+Index+(GMI)%2C+Asset+Quality+Index+(AQI)%2C+Sales+Growth+Index+(SGI)%2C+Depreciation+Index+(DEPI)%2C+Sales+General+and+Administrative+Index+(SGA)%2C+Leverage+Index+(LVGI)+and+Total+Accruals+to+Total+Assets+Index+(TATA)+.+This+research+uses+12+sample+companies.+The+data+analysis+method+was+carried+out+using+descriptive+analysis+to+test+the+influence+of+the+independent+variable+on+the+dependent+variable.+The+data+used+is+secondary+data+obtained+from+financial+reports+registered+on+the+Indonesia+Stock+Exchange.+The+results+of+research+on+insurance+companies+registered+for+the+2017-2020+period+can+be+classified+as+manipulators+as+much+as+8.33%25+in+2017%2C+in+2018+it+was+16.67%25%2C+in+2019+it+was+8.33%25%2C+and+in+2020+there+were+no+companies+classified+as+manipulators+.+Classified+as+non-manipulators+in+2017+it+was+83.33%25%2C+in+2018+it+was+75%25%2C+in+2019+it+was+91.67%25%2C+and+in+2020+it+was+100%25.+Classified+as+gray+companies+in+2017+was+8.33%25%2C+in+2018+it+was+8.33%25%2C+and+in+2019-2020+there+were+no+companies+classified+as+gray+companies.+The+index+that+best+explains+the+occurrence+of+manipulation+in+this+research+is+the+SGAI+Index.%0D%0A%0D%0AKeywords%3A+Financial+Statement+Fraud%2C+Manipulators%2C+Non+Manipulators%2C+Gray+Company%2C+Beneish+Ratio+Index.&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2023-12-11&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F79692%2F1%2FABSTRAK%2520%2528ABSTRACT%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F79692%2F2%2Fskripsi%2520full.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F79692%2F3%2Fskripsi%2520full%2520tanpa%2520pembahasan.pdf&rft.identifier=++RATIH%2C+KUSUMA+NINGRUM++(2023)+ANALISIS+BENEISH+RATIO+INDEX+SEBAGAI+PENDETEKSI+KECURANGAN+LAPORAN+KEUANGAN+(Studi+Empiris+Pada+Perusahaan+Asuransi+Yang+Listing+Di+Bursa+Efek+Indonesia+Tahun+2017+%E2%80%93+2020).++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F79692%2F