Deteksi Manajemen Laba Menggunakan M-Score Beneish Model

Debbianita, Debbianita and Hidayat, Vinny Stephanie and Erwan, Erwan (2023) Deteksi Manajemen Laba Menggunakan M-Score Beneish Model. JEMASI: Jurnal Ekonomi Manajemen dan Akuntansi, 19 (1). pp. 31-35. ISSN 2684-8732

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Abstract

This study aims to analyze the quality of financial reports by detecting earnings management actions in the 2020 financial statements where the Covid-19 pandemic is currently hitting Indonesia. The sample for this research is the banking industry, because apart from being affected by the Covid-19 pandemic, it is also affected by the implementation of PSAK No. 71 which is alleged to erode profits which can motivate earnings management actions.This research is quantitative descriptive and earnings management is measured using the M-Score Beneish Model, which is effective as a tool for detecting earnings management. The results of the study show that there are 6 out of a total of 33 banks or around 18% of banks that are suspected of carrying out earnings management, this indicates that most or around 82% of banking industry managers in Indonesia do not use their power to manipulate their financial reports even though economic conditions are affected by the Covid 19 pandemic and the implementation of PSAK 71 Financial Instruments.

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