Komparasi Akurasi Model M-Score Dan Z-Score Dalam Mendeteksi Fraudulent Financial Reporting (Studi pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Periode 2018-2019)

Islamiyati, Dian and -, Erma Setiawati, Dr., Akt., M.M and -, Noer Sasongko, SE, M.Si, Ak (2021) Komparasi Akurasi Model M-Score Dan Z-Score Dalam Mendeteksi Fraudulent Financial Reporting (Studi pada Perusahaan Manufaktur yang Listing di Bursa Efek Indonesia Periode 2018-2019). Thesis thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to prove empirically the accuracy of the two Fraudulent Financial Reporting models between the M-Score and Z-Score analysis in manufacturing companies listing on the Indonesia Stock Exchange for the 2018-2019 period. This type of research is quantitative research and the data used is secondary data. The population of this study is all manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2019 period. The sampling technique was done by using purposive sampling technique. Based on the predetermined criteria, a sample of 49 companies was obtained with an observation of two years. The amaunt of financial report data studied was 106 financial reports. The results of this study, based on calculations using the M-Score, there are 67 companies classified as manipulators. Meanwhile, based on the calculation using the Z-Score, there are 14 companies classified as fraud / bankruptcy. The results of the accuracy rate of m-score model is 37% with an error type of 60%, while the accuracy rate of z-score is 64% with an error typr of 40%. According to the of Z-difference test between the two models, it is explained that the M-Score and Z-Score models have difference population mean and specifically, the mean of Z-Score is greather than mean of M-Score models.

Item Type:	Karya ilmiah (Thesis)
Uncontrolled Keywords:	Fraudulent Financial Reporting, Benish M-Score, Altman Z-Score
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Fakultas Pasca Sarjana > Magister Akuntansi
Depositing User:	DIAN ISLAMIYATI
Date Deposited:	29 Oct 2021 02:03
Last Modified:	29 Oct 2021 02:03
URI:	http://eprints.ums.ac.id/id/eprint/95021

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