Potensi Manipulasi Pendapatan Menggunakan Model Beneish M-Score, Studi Kasus pada Laporan Keuangan PT Garuda Indonesia Tbk., Tahun 2017-2018

  • Budi Nugroho Universitas Bina Insani
DOI: https://doi.org/10.51211/joia.v5i1.1321

Abstract

Abstrak:  Penelitian ini menggunakan model Beneish m-score untuk mendeteksi potensi manipulasi pendapatan pada laporan keuangan tahunan PT Garuda Indonesia Tbk periode tahun 2018.  Tujuan penelitian adalah untuk mengungkapkan kemungkinan adanya potensi manipulasi pendapatan pada laporan keuangan PT Garuda Indonesia, Tbk, untuk periode tahun buku 2018.  Berdasarkan hasil pengolahan data, nilai m-score dari laporan keuangan perusahaan adalah -0,49, yang mana lebih besar dari nilai acuan -2,22, sehingga dapat disimpulkan bahwa berdasarkan model ini, terdapat potensi manipulasi pendapatan pada laporan keuangan  PT Garuda Indonesia Tbk., untuk periode tahun buku 2018.  Penggunaan model ini untuk mendeteksi adanya potensi manipulasi pendapatan pada laporan keuangan perusahaan sangat berguna bagi pemegang saham,investor, dan kreditur.
 
Kata Kunci: Beneish m-score, manipulasi, pendapatan, laporan keuangan.
 
Abstract: The research use Beneish m-score model to detect potential income manipulation on annual financial statement of PT Garuda Indonesia, for the year 2018. The objective of this research was to uncover potential income manipulation on the financial statement.  Based on data calculation, the m-score value was -0,49, which higher than reference value -2,22, therefore it can be concluded that there was potential income manipulation in PT Garuda Indonesia, for the year 2018. The application of this model in order to detect potential income manipulation in the company financial statement might be useful for shareholders, investors, and creditors.
 
Keywords: Beneish m-score, manipulation, income, financial statement.

References

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Published
2020-06-25
How to Cite
NUGROHO, Budi. Potensi Manipulasi Pendapatan Menggunakan Model Beneish M-Score, Studi Kasus pada Laporan Keuangan PT Garuda Indonesia Tbk., Tahun 2017-2018. JURNAL ONLINE INSAN AKUNTAN, [S.l.], v. 5, n. 1, p. 73-82, june 2020. ISSN 2528-0163. Available at: <https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1321>. Date accessed: 20 apr. 2024. doi: https://doi.org/10.51211/joia.v5i1.1321.
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Vol 5 No 1 (2020): Jurnal Online Insan Akuntan (Juni 2020)
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Articles
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