Mendeteksi Laporan Keuangan Dengan Hukum Benford (Studi Kasus)

Valira, Adeline Rie (2023) Mendeteksi Laporan Keuangan Dengan Hukum Benford (Studi Kasus). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

The purpose of this study was to do an analysis using Benford's law approach in detecting potential manipulation in financial statements of financial and banking companies listed on Indonesian Stock Exchange 2013 – 2022. This study was conducted on total assets, total liabilities, and net income data of 63 companies, using descriptive qualitative functionalist methods. The results of the test using first digit test, second digit test, dan first-two-digit test, state that benford’s law analysis can be used in detecting fraudulent financial statements. / Tujuan dari studi ini ialah menjalani analisis bersama menggunakan pendekatan hukum benford dalam mendeteksi potensi manipulasi pada laporan keuangan perseroan industri finansial serta perbankan yang tercantum di Bursa Efek Indonesia tahun 2013 – 2022. Penelitian dijalankan pada data total aset, total liabilitas, serta total laba bersih dari 63 perusahaan, dengan menggunakan pendekatan kualitatif fungsionalis. Hasil pengujian menggunakan first digit test, second digit test, dan first-two-digit test, menunjukkan bahwa analisis hukum benford dapat mendeteksi kecurangan laporan keuangan.

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