TY  - THES
ID  - eprints88232
UR  - http://digilib.unila.ac.id/88232/
A1  - 	Diah , Miharsi	
Y1  - 2024/08/13/
N2  - 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.
PB  - UNIVERSITAS LAMPUNG
M1  - masters
TI  - ANALISA METODE BENEISH M-SCORE DAN DECHOW F-SCORE
DALAM MENDETEKSI INDIKASI FRAUDULENT FINANCIAL
REPORTING

AV  - restricted
ER  -