ANALISIS AKURASI MODEL BENEISH M-SCORE DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019)

This study aims to analyze the effect of the ratio on the Beneish M-Score Model on Fraudulent Financial Statements in companies listed on the Indonesia Stock Exchange. This study uses eight dependent variables of ratio Beneish M-Score Model and one independent variable. The type of data in this study is secondary data in the form of financial reports. The subjects of this research are manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling method in this study using purposive sampling. There are 8 hypotheses declines in this study. The results of identification of sample financial statements that will be tabulated and tested using the IBM Statistic SPSS 22.0 application. The results showed a significant positive effect of Days Sales Receivable Index (DRSI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), and Total Accruals To Total Assets Index (TATA) on fraudulent financial statements. However, the Depreciation Index (DEPI), Sales General And Administrative Expenses Index (SGAI), Leverage Index (LVGI) show no effect on fraudulent financial statements