scholarly journals Penggunaan Metode Beneish Ratio Index Untuk Mendeteksi Kecurangan Pada Laporan Keuangan

2020 ◽  
Vol 8 (2) ◽  
pp. 177-186
Author(s):  
Mustika Jatikusuma ◽  
Yayuk Nurjanah
Keyword(s):  
Manufacturing Industry ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Statement Fraud ◽  
Index Method ◽  
Analysis Technique ◽  
Quantitative Descriptive ◽  
Garment And Textile

The study aims to detect fraud on the financial statements by using the Beneish Ratio Index Method on  companies listing on the Indonesia Stock Exchange. The data used in this study are secondary data for the periode of 2016 to 2018, obtained from the website www.idx.com with a total of 20 sample companies in the manufacturing industry sector (automotive and its components sub sector and garment and textile sub sectors) to find out which companies are classified as manipulators and non- manipulators. Data collection techniques use purposive sampling, in which  the researcher only takes data that match the criteria required. Quantitative descriptive data analysis technique is utilized using the beneish ratio index. The results show that  such detection can be solved by the employment of  8 Beneish ratio Index variables, namely DSRI, , GMI, AQI, SGI, DEPI, SGAI, LVGI, dan TATA. The result also show that  from the period of 2016 to 2018  there were 14 companies  indicated manipulators, 7 of which are automotive and components sub sectors and 7 others are garment and textile sub sectors. On the other hand, there are 6 companies indicated non-manipulator; 2 of them are automotive and components sub sectors and 2 others are garment and textile sub sectors.   Keyword : Beneish Ratio Index, Financial Statement Fraud, Fraud

scholarly journals Determinants of Financial Statement Fraud: Research Fraud Diamond Theory (Empirical Study on Manufacturing Company listed on the Stock Exchange)

2021 ◽  
Vol 58 (1) ◽  
pp. 302-308
Author(s):  
Erwin Indriyanto Et al.
Keyword(s):  
Financial Stability ◽  
Quantitative Methods ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Manufacturing Companies ◽  
Financial Statement Fraud ◽  
Analysis Technique ◽  
Research Fraud

Aims of  research is toassess theprobable of financial statement fraud found on  the theory of the fraud diamond. The Fraud diamond describes somecomponents lead a person to commit fraud; opportunity, capability, rationalization and pressure. Researchuses Fraud Score to investigate probable of financial statements fraud. The method use purposive sampling, with criteria of financial statements of manufacturing companies classified in Indonesia Stock Exchange period in 2013-2017. Research was conducted with quantitative methods,the analysis technique used multiple regression analysis and hypothesis testing using coefficient of determination test, F test andt test.  The issues ofthe reserach presented thepressure ofvariables which isreplaced by financial targets and financial stability; alsothe opportunity of the variables are replaced by nature of industry are proven to be influential and significant in distinguish potential fraudulent financial statements.

scholarly journals Pengaruh Profitabilitas, Leverage, Dan Likuiditas Terhadap Ketepatan Waktu Penyajian Laporan Keuangan Pada Perusahaan Subsektor Perdagangan Eceran yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2019

2021 ◽  
Vol 14 (2) ◽  
pp. 275-282
Author(s):  
Reza Budi Pratomo ◽  
Munari
Keyword(s):  
Financial Reporting ◽  
Stock Exchange ◽  
Linear Regression Analysis ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
Retail Trade ◽  
Financial Statement ◽  
Analysis Technique

The purpose of this research is to test and prove the factors that influence the timeliness of the company's financial reporting. The variables used in this study are profitability, leverage, and liquidity as independent variables, while the timeliness of the presentation of financial statements as the dependent variable. The population in this case research is a retail trade sub-sector company registered in Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the 2015-2019 period with using purposive sampling, so that the total sample obtained is 7 companies. The analysis technique in this research is multiple linear regression analysis using SPSS 25 software. The results showed that profitability and leverage did not affect the timeliness of the presentation of financial statements, while liquidity affects the timeliness of financial statement presentation.

scholarly journals Pengujian Fraud Diamond Theory Pada Indikasi Financial Statement Fraud Di Indonesia

2020 ◽  
Vol 30 (6) ◽  
pp. 1441
Author(s):  
Ni Kadek Suparmini ◽  
Dodik Ariyanto ◽  
I Made Andika Pradnyana Wistawan
Keyword(s):  
Stock Exchange ◽  
Sampling Technique ◽  
Financial Statements ◽  
Financial Statement ◽  
Determination Method ◽  
Manufacturing Companies ◽  
Financial Statement Fraud ◽  
Analysis Technique ◽  
Negative Effect ◽  
Financial Need

This study aims to obtain empirical evidence of fraud diamond theory. This research was conducted on manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the 2015-2017 period. The sample determination method used is nonprobability sampling with purposive sampling technique. There are 145 companies as a population with a total of 66 companies as samples. The data analysis technique used is multiple linear regression. Based on the results of the analysis, it was stated that the nature of industry had a negative effect on indications of financial statement fraud while financial need, auditor firm size, and change of directors had no effect on indications of financial statement fraud. This study has implications for shareholders, regulators, or parties who use information in financial statements as a consideration in providing an assessment of the chances of fraudulent actions on the company's financial statements. Keywords: Diamond Fraud; Financial Statement Fraud.

Analysis of Effect of Profitabilityand Managerial Ownershipon The Term of Delivery of Financial Reporton Soe Registered In Indonesia 2012 Stock Exchange 2012-2016

2017 ◽  
Vol 1 (02) ◽  
Author(s):  
Indra Lila Kusuma ◽  
Avesti Nila Nawangsari
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Coefficient Of Determination ◽  
Stock Exchanges ◽  
Managerial Ownership ◽  
Normality Test ◽  
Analysis Technique ◽  
Regression Test

This study aims to examine the analysis of the effect of profitability and managerial ownership over the period of submission of financial statements in the stock exchanges of Indonesia. This research uses secondary data with population and sample of financial data of State Owned Enterprise (BUMN) listed in Indonesia Stock Exchange in 2012 until 2016. The analysis technique used is classical assumption test which includes normality test, multicollinearity, heterokedastisitas and test Autocorrelation. Other tests use multiple linear regression test, T test, F test and Coefficient of determination test. The results showed that Profitability and Managerial Owners Influence all on the Period of Submission of Financial Statements.Profitability, Managerial Ownership and Time of Submission of Financial Statement.

scholarly journals PENGARUH FRAUD DIAMOND, CORPORATE GOVERNANCE, DAN KOMPLEKSITAS BANK TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PERBANKAN

2019 ◽  
Vol 4 (2) ◽  
pp. 157
Author(s):  
Centhya Wati ◽  
Windhy Puspitasari
Keyword(s):  
Corporate Governance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
The Other ◽  
Financial Statement ◽  
Financial Statement Fraud ◽  
Independent Variable ◽  
Positive Effect

<p><em>This </em><em>research</em><em> aimed to examine the effect of diamond fraud, corporate governance and complexity of the bank to financial statement fraud in companies engaged in banking activities using secondary data. </em><em></em></p><em>The population in this research was banking companies that listed in Indonesia Stock Exchange for the period 2013-2015. The method used is multiple regression analysis by purposive sampling as sampling method. Selected samples of 30 companies during of 3 periods are 90 samples. Data were obtained through the annual financial statements which have been provided in the Indonesia Stock Exchange. The results showed that pressure has significant positive effect on financial statement fraud, while opportunity, rationalization, capability, corporate governance and complexity have not significant effect on financial statement fraud. Adjusted R Square value of 0,115 can illustrate that the dependent variable was explained by the independent variable variabelitas for 11,5% while 88,5% are influenced by the other variables</em>

ANALISIS RETURN ON INVESTMENT (ROI) UNTUK MENILAI KINERJA KEUANGAN PADA PT. MITRA INVESTINDO, Tbk.

2021 ◽  
Vol 3 (1) ◽  
pp. 35-43
Author(s):  
Dedy Hardiansyah ◽  
Nurhayati Nurhayati
Keyword(s):  
Financial Performance ◽  
Return On Investment ◽  
Stock Exchange ◽  
Secondary Data ◽  
Sampling Technique ◽  
Literature Study ◽  
Descriptive Research ◽  
Analysis Technique ◽  
Research Population ◽  
Quantitative Descriptive

The purpose of this study is to find out how much Return On Investment (ROI) is to assess the financial performance of PT Mitra Investindo, Tbk. This type of quantitative descriptive research uses secondary data. Data collection techniques are documentation and literature study. Research population for 22 years from the start of listing on the Indonesia Stock Exchange 1997-2019. Then a sample of 10 years from 2010-2019 with purposive sampling technique. The data analysis technique used statistical analysis with a one-sample t-test. The results showed that the Return On Investment (ROI) to assess the financial performance of      PT Mitra Investindo, Tbk was in a bad condition because it was less than 30% of the expected.

scholarly journals Pengaruh Profitabilitas, Solvabilitas, Size Perusahaan Terhadap Timeliness Laporan Keuangan

2020 ◽  
Vol 2 (3) ◽  
pp. 3255-3269
Author(s):  
Fery Derianto ◽  
Fefri Indra Arza
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Financial Statements ◽  
Financial Statement ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Dummy Variable ◽  
Analysis Technique ◽  
Positive Effect

This study aims to provide empirical evidence regarding the factors that affect the timeliness of financial reporting on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Timeliness is information that ready to be used before losing meaning by companies who use financial statements and their capacity is still available for make a decision. The determinant factors in this study are profitability, solvency and firm size. By using purposive sampling method, obtained research samples of 30 companies. The dependent variable of this study is timeliness measured by the date the audited annual financial statement is submitted to BAPEPAM by using a dummy variable. The independent variables in this study are profitability, solvency, and firm size. Profitability is measured using return on assets (ROA), solvency is measured by the debt to assets ratio (DAR), and firm size is measured by natural log of total assets. The analysis technique used is multiple regression analysis. The results of this study are the solvency has a significant and positive effect on the timeliness of financial reporting, while profitability and company size do not have an influence on the timeliness of financial reporting

scholarly journals Pengaruh Rasio Profitabilitas, Rasio Likuiditas, Pertumbuhan Perusahaan Terhadap Opini Audit Going Concern

2021 ◽  
Vol 13 (2) ◽  
pp. 283-299
Author(s):  
Kimberli Kimberli ◽  
Budi Kurniawan
Keyword(s):  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Audit Opinion ◽  
Going Concern ◽  
Analysis Technique ◽  
Going Concern Opinion ◽  
Company Growth ◽  
The Relationship ◽  
Profitability Ratios

Abstract The problems that will be discussed in this journal are regarding the relationship between Profitability Ratios, Liquidity Ratios and Company Growth on Audit Delay. The research method used in this study uses secondary data. The population in this study is all Real Estate companies and the Property sub-sector registered on the BEI which are listed on the Indonesia Stock Exchange in 2017, 2018, 2019 and 2020. The sampling method in this study is purposive sampling. The criteria for companies that are sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so that the total number of samples in this study is 165 data. The independent variables in this study are Profitability Ratios, Liquidity Ratios and Company Growth. The dependent variable in this study is audit delay. The data analysis technique used is the Logistics Regression Test with the use of Software Eviews 10. The results of the analysis show that profitability has no significant effect on going concern audit opinion. Meanwhile, company growth and liquidity have no effect on going concern audit opinion. Keywords: Going Concern Opinion, Profitability, Liquidity, and Company Growth

scholarly journals Audit Delay Ditinjau dari Ukuran KAP, Solvabilitas, Audit Tenure, dan Kompleksitas Operasi

2020 ◽  
Vol 12 (1) ◽  
pp. 42-52
Author(s):  
Farida Nur Soleh Widiasari ◽  
Yuli Chomsatu Samrotun ◽  
Suhendro Suhendro
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Stock Exchange ◽  
Sample Selection ◽  
Investment Decisions ◽  
Secondary Data ◽  
Financial Statements ◽  
Total Sample ◽  
Manufacturing Companies ◽  
Analysis Technique

The study was conducted to investigate the effect of KAP size, solvency, audit tenure, and complexity of operations on audit delay. The data used are secondary data derived from the financial statements of mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sample selection is done by purposive sampling, so that the total sample can be obtained as 57 samples. The analysis technique used is multiple linear regression processed with  the SPSS 22 program. The results of the study simultaneously show that the size of the KAP, solvency, audit tenure, and complexity of operations affect the audit delay. While the research results partially state that the solvency and complexity of operations have an influence on audit delay, while the KAP size and audit tenure have no effect on audit delay. From the results of the study, is expected to assist auditors in identifying factor - factor that affect audit delay in optimizing performance and as a material consideration for investors in making investment decisions. Keywords: AudittDelay, KAP Size, Solvency, AudittTenure, Complexity of Operations

scholarly journals Effects of Sales, Receivables Turnover, and Cash Flow on Liquidity

2019 ◽  
Author(s):  
Rusdiyanto Rusdiyanto ◽  
Dian Agustia ◽  
Soegeng Soetedjo ◽  
Dina Fitrisia Septiarini ◽  
Susetyorini Susetyorini ◽  
...  
Keyword(s):  
Cash Flow ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Financial Statement ◽  
Sales Growth ◽  
Accounts Receivable ◽  
Operating Cash Flow ◽  
Google Search ◽  
A Company

In this study, the author proposes to evaluate the effect of sales growth, Receivable Turnover and operating cash flow on the liquidity of PT. Unilever Indonesia Plc. The research method used is descriptive method with a quantitative approach. In this statement, the population used in this study is the financial statement data from PT. Unilever Indonesia Plc. from 2010 to 2018, the technique of determining the sampling uses Purposive Sampling. This research data uses secondary data from PT. Unilever Indonesia Plc financial statements from 2010 to 2018. All data sources were obtained from the website of the Indonesia Stock Exchange at https://www.idx.co.id, the company's website and Google search. Our analysis reveals that sales growth and accounts receivable turnover from PT. Unilever Indonesia Plc. has no influence on the liquidity of PT. Unilever Indonesia Plc, while operating cash flow has an influence on the Liquidity of PT Unilever Indonesia Plc. This means the ups and downs of the value of sales and accounts receivable turnover of a company has no influence on the liquidity of PT. Unilever Indonesia Plc, while operating cash flow has increased or decreased has an influence on the liquidity of PT Unilever Indonesia Plc. The value of sales growth, accounts receivable turnover and operating cash flow can explain the liquidity of PT Unilever Indonesia Plc. by 78%, while 22% is explained by other factors which are not included in this study.

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