Mendeteksi Laporan Keuangan Dengan Hukum Benford (Studi Kasus)

Tanggor Sihombing, Adeline Rie Valira

Abstract


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, first-two-digit test menunjukkan bahwa analisis hukum benford dapat mendeteksi kecurangan laporan keuangan.

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DOI: https://doi.org/10.31294/moneter.v11i2.22621

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