SKRIPSI DIGITAL
Pengukuran Kecurangan Laporan Keuangan Berdasarkan Manajemen Laba Menggunakan Model Beneish M-Score = Measurement of Financial Statement Fraud Based on Earnings Management Using The Beneish M-Score Model
The property and real estate industry experienced an average increase of 1,41%
year-on-year and may continue to increase in the following year. However, the
ACFE Global 2022 survey shows that the industry suffers the biggest losses due to
fraud. This study aims to measure indications of financial statement fraud based on
earnings management in companies in the Property and Real Estate Sector listed
on the Indonesia Stock Exchange (IDX) during the 2019-2023 period using the
Beneish M-Score Model. The results show that in 2019, PT Pakuwon Jati Tbk was
indicated to be fraudulent in its financial statements with an M-Score of -1,236. In
2020, PT Summarecon Agung Tbk was indicated to be fraudulent in its financial
statements with an M-Score of -1,991. Then in 2022 and 2023, PT Bumi Serpong
Damai Tbk has indications of financial statement fraud with M-Scores of -2,170
and -1,849, while PT Ciputra Development was classified as a non-manipulator in
five years.
Keywords: Fraud, Financial Statements, Profit Management, and Beneish
M-Score.
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