Measurement of Financial Statement Fraud Based On Earnings Management Using Beneish M-Score Method
DOI:
https://doi.org/10.31961/ijaaf.v4i1.1768Keywords:
Beneish M-Score, Earnings Management, Financial Statement FraudAbstract
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 to 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 2017, 2018 and 2019, then AISA is indicated to commit financial statements fraud in 2019 and 2020.
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