Analisis Beneish M-Score terhadap Pendeteksian Kecurangan Laporan Keuangan pada perusahaan jasa sektor Properti, Real Estate, dan Konstruksi Bangunan yang terdaftar di Bursa Efek Indonesia tahun 2019-2023

Abstract

This study aims to analyze and determine the effect of Beneish M-Score in detecting financial statement fraud in property, real estate, and building construction sector service companies listed on the Indonesian stock exchange in 2019-2023. The population of this study were service companies in the property, real estate and building construction sectors consisting of 93 companies. The sample selection was carried out using purposive sampling method, so that 47 samples were obtained with 235 units of analysis. The data used is secondary data derived from the company's financial statements which can be accessed through the Indonesia Stock Exchange website (www.idx.co.id). The results of the study indicate that 5 of the 8 independent variables included in the Beneish M-Score, namely Days Sales in Receivables Index, Gross Margin Index, Asset Quality Index, Sales Growth Index, and Total Accruals to Total Assets, have a significant effect on financial statement fraud, while Depreciation Index, Sales General and Administrative Expense Index, and Leverage Index do not show a significant effect on financial statement fraud.