Analisis perbandingan metode pendeteksian kecurangan keuangan menggunakan Altman Z-Score, Beneish M-Score, dan Springate
Article Sidebar
Main Article Content
Abstract
Financial statements are a reflection of the company's financial performance, which is prone to fraud. BUMN, as a company whose assets are owned by the state, will be vulnerable to fraud. Based on ICW data, there were 28 cases of BUMN corruption in 2020. Financial fraud that occurred in BUMN companies themselves came into the public spotlight, so it is necessary for the community, government, and companies to know from an early age whether the company is in good health or not. This study aims to see how the influence of the Altman z-score, the beneficial m-score, and the springate methods influence the detection of fraud tendencies that exist in companies and to see a comparison of the most appropriate methods to be used as predictors. This type of research is quantitative and uses secondary data sources. The samples used were from 16 companies for 5 years, with statistical analysis using the SmartPLS statistical application. The results of this study are the Altman z-score, Beneish m-score, and Springate methods. has a positive and insignificant effect on detecting financial fraud in state-owned companies during 2015–2020.
Article Details
References
Agustina, I. (2019). Analisis Financial Distress Menggunakan Metode Altman Z-Score, Metode Springate, Dan Metode Grover Pada Industri Farmasi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018. Program Studi Manajemen S1 Fakultas Ekonomi-Bisnis Universitas Widyatama.
Anitra, V., & Widyawti, N. L. (2018). Analisis Potensi Kebangkrutan Dengan Metode Springate Pada Perusahaan Properti dan Real Estate Yang Terdfatar di Bursa Efek Indonesia. Jurnal Ekonomi Dan Manajemen, 12(2), 89–99.
Arkananta, A. E. P. L. dan P. (2020). Kasus Garuda Indonesia, Riwayatmu Kini. IMAGAMA. https://imagama.feb.ugm.ac.id/kasus-garuda-indonesia-riwayatmu-kini/
Arles, L. (2014). Faktor–Faktor Pendorong Terjadinya Fraud: Predator vs. Accidental Fraudster Diamond theory Refleksi Teori Fraud Triangle (Klasik) Suatu Kajian Teoritis. Kajian Teoritis. Universitas Riau.
Efendi, A. (2021). Pendeteksian Financial Statement Fraud Dan Financial Distress Menggunakan Model Beneish M-Score, Fraud F-Score, Altman Z-Score, Grover G-Score Dan Springate S-Score. UNIVERSITAS HASANUDDIN.
Hariyani, D. S., & Sujianto, A. (2018). Analisis Perbandingan Model Altman, Model Springate, dan Model Zmijewski dalam Memprediksi Kebangkrutan Bank Syariah di Indonesia. Inventory: Jurnal Akuntansi, 1(2), 13–23.
Herawati, N. (2017). The comparison of two data mining method to detect financial fraud in Indonesia.
Mansor, N., & Abdullahi, R. (2015). Fraud triangle theory and fraud diamond theory. Understanding the convergent and divergent for future research. International Journal of Academic Research in Accounting, Finance and Management Science, 1(4), 38–45.
Priswita, F., & Taqwa, S. (2019). Pengaruh corporate governance terhadap kecurangan laporan keuangan. Jurnal Eksplorasi Akuntansi, 1(4), 1705–1722.
Purnawati, S. (2019). Deteksi Fraudulent Financial Reporting dengan Menggunakan Beneish Ratio Index dan Predicting Financial Stress dengan Altman Z Score (Studi Empiris pada Perusahaan yang Melakukan Penawaran Saham Perdana (IPO) di Bursa Efek Indonesia Tahun 2013-2015). Universitas Islam Indonesia.
Putra, Y. P. (2021). Perbandingan Metode Altman Z-Score, Beneish M-Score-Data Minning Dan Springate Dalam Mendeteksi Fraudulent Financial Reporting (Studi Empiris Perusahaan Manufaktur Tahun 2014-2018). Ekombis Review: Jurnal Ilmiah Ekonomi Dan Bisnis, 9(1), 81–94.
Rachmania, A., Slamet, B., & Iryani, L. D. (2017). Analisis pengaruh fraud triangle terhadap kecurangan laporan keuangan pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2013-2015. Jurnal Online Mahasiswa (JOM) Bidang Akuntansi, 4(2).
Sari, K. P., & Andayani, A. (2022). Pengaruh Altman Z-Score dan Springate Sebagai Alat Prediksi Kebangkrutan Terhadap Respon Investor. Jurnal Ilmu Dan Riset Akuntansi (JIRA), 11(8).
Sugiyono. (2016). Metode Penelitian Kuantitatif, Kualitatis dan R&D. PT.Alfabet. Bandung.
Ulfah, M., Nuraina, E., & Wijaya, A. L. (2017). Pengaruh Fraud Pentagon Dalam Mendeteksi Fraudulent Financial Reporting (Studi Empiris Pada Perbankan Di Indonesia Yang Terdaftar Di BEI). In FIPA: Forum Ilmiah Pendidikan Akuntansi (Vol. 5, No. 1), 5(1), 399–417.