Detail Cantuman
Pencarian SpesifikSKRIPSI
Measurement of Financial Statement Fraud Based on Earnings Management Using Beneish M-Score Method
Rahayu Wijayanti, "Measurement of Financial Statement Fraud Based On Earnings Management Using Beneish M-Score Method". Thesis of Financial Analyst Study Program, Semarang State Polytechnic Accounting Department, under the guidance of Edi Wijayanto, S.E., M.Sc., and Drs. Pandiya, M.Pd., 47 pages
This research based on the problem of financial statement fraud in the
Indonesia’s industrial sectors with important role in the needs of community, Consumer Non-Cyclical Sector. This study aims to analyze indications of financial statement fraud based on earnings management at Consumer Non-Cyclical Sector in 2017-2021. This study uses secondary data obtained from the IDX website and the company. This study uses the Beneish M-Score method. The population of this
study is all companies in the Consumer Non-Cyclical Sector, the sample selection using purposive sampling technique, with the final results of two companies according to purposive sampling criteria, namely PT Dua Putra Utama Makmur Tbk (DPUM) and PT FKS Food Sejahtera Tbk (AISA). The results of the analysis show that DPUM is indicated to commit financial statements fraud in 201, 2018 and 2019, then AISA is indicated to commit financial statements fraud in 2019
and 2020
Keywords: Beneish M-Score, Earnings Management, Financial Statement Fraud
Ketersediaan
KU007.2022 | KU 007 RAH m 2022 | PERPUS POLINES (TA) | Tersedia |
Informasi Detil
Judul Seri |
-
|
---|---|
No. Panggil |
KU 007 RAH 2022
|
Penerbit | Politeknik Negeri Semarang : Semarang., 2022 |
Deskripsi Fisik |
xiv, 57 hlm, 30cm.
|
Bahasa |
INGGRIS
|
ISBN/ISSN |
-
|
Klasifikasi |
NONE
|
Tipe Isi |
-
|
Tipe Media |
-
|
---|---|
Tipe Pembawa |
-
|
Edisi |
-
|
Subyek | |
Info Detil Spesifik |
-
|
Pernyataan Tanggungjawab |
RAHAYU Wijayanti
|
Versi lain/terkait
Tidak tersedia versi lain