Mendeteksi Kecurangan Laporan Keuangan Dengan Menggunakan Metode Beneish Ratio Index Pada Perusahaan Industri Kosmetik Yang Terdaftar Di Bursa Efek Indonesia Periode 2018 - 2022

Abstract

This research aims to 1) Determine the number of cosmetic companies listed on the Bursa Efek Indonesia (BEI) classified as manipulators based on the Beneish Ratio Index method, 2) Determine the number of cosmetic companies listed on the BEI classified as non-manipulators based on the Beneish Ratio Index method, 3) Determine the number of cosmetic companies listed on the BEI classified as grey companies based on the Beneish Ratio Index method. In determining the sample, the saturated sampling method was used with a sample size of 10. The author employs quantitative descriptive data analysis technique using the Beneish Ratio Index. Based on the research, this detection can be accomplished using 8 Beneish Ratio Index variables, namely DSRI, GMI, AQI, SGI, DEPI, SGAI, LVGI, and TATA The research results indicate that in 2022, the most manipulator cosmetic companies totaled 5. Meanwhile, in 2021, the highest number of non manipulator cosmetic companies amounted to 9. Furthermore, in 2019, the highest number of grey company cosmetic companies was 2.