Pendeteksian Kecurangan Laporan Keuangan pada Perusahaan Property dan Real Estate yang Terdaftar di BEI

Abstract

The objective of this research is to detect financial statement fraud in the property and real estate companies listed on Indonesia Stock Exchange in the period from 2015 until 2020. It uses secondary data and takes a sample of 43 companies by applying purposive sampling method. The data are analyzed using Beneish model namely Beneish Ratio Index and Beneish M-Score. The findings demonstrate that manipulators are indicated by 21 companies in 2016, 26 companies in 2017, 21 companies in 2018, 17 companies in 2019, and 14 companies in 2020. Non- manipulators are indicated by 22 companies in 2016, 17 companies in 2017, 22 companies in 2018, 26 companies in 2019, and 29 companies in 2020. None of the companies is indicated as grey company. It is also found that the property and real estate companies listed on Indonesia Stock Exchange experience earning manipulation, and then growth rate of financial statement fraud decreases from 2016 to 2020.