Ocha Jovasapitri, Jovasapitri and Pebrina, Swissia (2023) Pendeteksi kecurangan Laporan Keuangan dan pengaruhnya terhadap ketepatwaktuan pelaporan keuangan periode 2019-2021(Studi Empiris Keuangan pada perusahaan Manufaktur Sektor Real Estate dan Property yang terdaftar di BEI). Skripsi thesis, Institut Informatika dan Bisnis Darmajaya.
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1.JUDUL.pdf Download (111kB) |
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2.Lembar Pernyataan.pdf Download (161kB) |
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3.Lembar Persetujuan.pdf Download (325kB) |
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4.Lembar Pengesahan.pdf Download (369kB) |
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5.RIWAYAT HIDUP.pdf Download (91kB) |
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6.PERSEMBAHAN.pdf Download (183kB) |
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7.MOTTO.pdf Download (142kB) |
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8.ABSTRAK.pdf Download (87kB) |
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9.Lembar Abstract.pdf Download (420kB) |
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10.KATA PENGANTAR.pdf Download (256kB) |
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11.DAFTAR ISI.pdf Download (216kB) |
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12.DAFTAR TABEL GAMBAR.pdf Download (196kB) |
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BAB I.pdf Download (341kB) |
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BAB II.pdf Download (517kB) |
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BAB III.pdf Download (545kB) |
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BAB IV.pdf Download (476kB) |
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BAB V.pdf Download (92kB) |
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DAFTAR PUSTAKA.pdf Download (212kB) |
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LAMPIRAN.pdf Download (428kB) |
Abstract
DETECTION OF FINANCIAL STATEMENT FRAUD AND ITS EFFECT ON THE TIMELINESS OF FINANCIAL REPORTING FOR THE 2019-2021 PERIOD (Financial Empirical Study on Real Estate and Property Sector Manufacturing Companies listed on the IDX) ABSTRACT By OCHA JOVASAFITRI The purpose of this research is to test and analyze financial fraud using the Benish M-Score Model to detect financial statement fraud. This method is used to analyze the relationship between the Beneish M-Score model and financial statement fraud by looking at which factors or variables can significantly affect the dependent variable. The population taken from the research is 80 Manufacturing companies in the Real Estate and Property Sector that are listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sample used in this research is a Real Estate and Property Sector Manufacturing company listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. While the sample selection in this study was by using a purposive sampling method, it was found that the research sample totaled 51 companies. Days Sales in Receivables Index, Gross Margin Index, Sales Growth Index, Sales, General and Adminitrative, Leverage Index have no effect on the Timeliness of Financial Reporting while the Assets Quality Index, Depreciation Index, Total Accruals to Total Assets have an effect on the Timeliness of Financial Reporting. Future research is expected to be able to examine more sources and references related to educational infrastructure and the effectiveness of the learning process so that research results are better and more complete Keywords: Financial Statement, Fraud, Timeliness.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | 300 Ilmu Ilmu Sosial > 330 Ilmu Ekonomi eSkripsi |
| Divisions: | Bahan Ajar > Buku |
| Depositing User: | Ocha Jovasafitri Jovasafitri |
| Date Deposited: | 08 May 2023 05:59 |
| Last Modified: | 08 May 2023 05:59 |
| URI: | http://repo.darmajaya.ac.id/id/eprint/11746 |
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