ANALISIS FRAUDULENT FINANCIAL REPORTING DENGAN PENDEKATAN BENEISH M-SCORE PADA PERUSAHAAN SEKTOR MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGES YANG TERDAFTAR DI BEI PERIODE TAHUN 2020-2024

WARDANI, BERLIANTI PUSPITA SETYA (2026) ANALISIS FRAUDULENT FINANCIAL REPORTING DENGAN PENDEKATAN BENEISH M-SCORE PADA PERUSAHAAN SEKTOR MANUFAKTUR SUB SEKTOR FOOD AND BEVERAGES YANG TERDAFTAR DI BEI PERIODE TAHUN 2020-2024. S1 thesis, Universitas PGRI Madiun.

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1. BERLIANTI PUSPITA SETYA WARDANI_2203102044_HALAMAN DEPAN.pdf
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2. BERLIANTI PUSPITA SETYA WARDANI_2203102044_ABSTRAK.pdf
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3. BERLIANTI PUSPITA SETYA WARDANI_2203102044_BAB 1.pdf
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8. BERLIANTI PUSPITA SETYA WARDANI_2203102044_DAFTAR PUSTAKA.pdf
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Abstract

Berlianti Puspita Setya Wardani, 2026. Analysis of Fraudulent Financial Reporting Using the Beneish M-Score Approach in Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 Period. Thesis. Management, Economics, and Business Study Program, Faculty of Teacher Training and Education (PGRI) Madiun. Supervisor I: Dr. Liliek Nur Sulistiyowati, S.E., M.M., Supervisor II: Ririh Anggraini Setyahety, S.E., M.M. This study aimed to empirically determine the influence of financial stability, leverage, liquidity, and company size on the Beneish M-Score approach in manufacturing companies in the food and beverage sub-sector listed on the IDX for the 2020-2024 period. This research is quantitative and uses multiple linear regression analysis as a data analysis technique. The population in this study consisted of 61 companies in the food and beverage manufacturing sub-sector, with a sample size of 54 companies. The results of this study indicate that financial stability and liquidity variables have a significant partial effect on the Beneish M-Score approach for companies in the food and beverage manufacturing sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Meanwhile, leverage and company size variables have no significant partial effect on the Beneish M-Score approach for companies in the food and beverage manufacturing sub-sector listed on the IDX for the 2020-2024 period. Keywords: Financial Stability, Leverage, Liquidity, and Company Size, Beneish M-Score

Item Type: Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci: Financial Stability ; Leverage ; Liquidity ; and Company Size ; Beneish M-Score
Subjects: A Social Sciences > HG Finance
A Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > Manajemen
Depositing User: SETYA PUSPITA BERLIANTI
Date Deposited: 15 Oct 2026 07:44
Last Modified: 15 Oct 2026 07:44
URI: http://eprint.unipma.ac.id/id/eprint/10230

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