彭家南的收益比指数达拉姆彭家南的财务报表舞弊

Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Pub Date : 2021-12-31 DOI:10.31851/neraca.v5i2.6531

Nurul Sa'adah Sarumpaet, K. K

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引用次数: 2

摘要

本研究旨在确定:1)2017-2019年在印度尼西亚证券交易所上市的制造业公司被归类为操纵者的百分比;2) 2017-2019年在印尼证券交易所上市的制造业公司中被归类为非操纵者的百分比;3) 2017-2019年在印尼证券交易所上市的制造业公司被归类为灰色公司的百分比。采用文献法收集数据的方法。采用Messod D. Beneish提出的比率进行定量描述的数据分析方法。研究结果表明:1)2017年，5.89%的公司被归类为操纵者。而在2018年和2019年，没有操纵公司。2) 2017年为52.94%，2018年为41.17%，2019年为70.59%的样本公司被归类为非操纵者。3) 2017年为41.17%，2018年为58.83%，2019年有29.41%的样本公司被归类为灰色公司。

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PENGGUNAAN BENEISH RATIO INDEX DALAM PENDETEKSIAN FINANCIAL STATEMENT FRAUD

This study was conducted to determine: 1) Percentage of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 that are classified as manipulators; 2) Percentage of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 that are classified as nonmanipulators; 3) Percentage of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 that are classified as gray companies. Methods of data collection using the method of documentation. Methods of data analysis with quantitative descriptive using the ratio proposed by Messod D. Beneish. The results of the study conclude 1) In 2017 there were 5.89% of companies classified as manipulators. While in 2018 and 2019 there were no manipulators companies. 2) In 2017 there were 52.94%, in 2018 there were 41.17%, in 2019 there were 70.59% of the total sample companies classified as non-manipulators. 3) In 2017 there were 41.17%, in 2018 there were 58.83%, in 2019 there were 29.41% of the total sample companies classified as gray companies.

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Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi

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