PENDETEKSIAN FINANCIAL STATEMENT FRAUD MENGGUNAKAN MODEL BENEISH M-SCORE DALAM PERSPEKTIF AKUNTANSI SYARIAH (Studi Pada Perusahaan BUMN Yang Terdaftar Di BEI Periode 2021–2024)

RURI, SELVI ANGGRAENI (2026) PENDETEKSIAN FINANCIAL STATEMENT FRAUD MENGGUNAKAN MODEL BENEISH M-SCORE DALAM PERSPEKTIF AKUNTANSI SYARIAH (Studi Pada Perusahaan BUMN Yang Terdaftar Di BEI Periode 2021–2024). Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Laporan keuangan berperan penting dalam menilai kinerja dan kondisi keuangan perusahaan, namun tekanan untuk menampilkan kinerja yang baik dapat mendorong terjadinya financial statement fraud, khususnya pada perusahaan Badan Usaha Milik Negara (BUMN). Berbagai kasus kecurangan yang melibatkan BUMN menunjukkan perlunya alat deteksi dini serta kajian etis dalam pelaporan keuangan. Penelitian ini bertujuan untuk mendeteksi financial statement fraud pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021– 2024 menggunakan model Beneish M-Score serta meninjaunya dari perspektif akuntansi syariah. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif. Data penelitian berupa data sekunder yang diperoleh dari laporan keuangan tahunan 14 perusahaan BUMN. Analisis dilakukan dengan menghitung 8 rasio Beneish M-Score yaitu Days’ Sales in Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales, General and Administrative Expenses Index (SGAI), Leverage Index (LVGI), dan Total Accruals to Total Assets (TATA) untuk mengklasifikasikan perusahaan ke dalam kategori manipulator, grey company, dan non-manipulator serta menyajikan hasilnya dalam bentuk persentase serta grafik tren tahunan. Hasil penelitian menunjukkan bahwa model beneish m-score mampu mendeteksi indikasi manipulasi laporan keuangan. Pada tahun 2021–2022 kondisi BUMN relatif stabil dengan dominasi perusahaan non-manipulator dan tidak ditemukannya perusahaan manipulator. Namun, pada tahun 2023 muncul perusahaan manipulator sebesar 14,29% dan pada tahun 2024 menurun menjadi 7,14%. Sebaliknya, grey company mengalami peningkatan signifikan hingga 35,71% pada tahun 2024, sementara perusahaan nonmanipulator menunjukkan tren penurunan. Meskipun jumlah perusahaan manipulator relatif terbatas, peningkatan grey company dan penurunan nonmanipulator mengindikasikan meningkatnya risiko manipulasi laporan keuangan pada BUMN di akhir periode penelitian. Secara keseluruhan, perusahaan BUMN selama periode 2021–2024 tidak dapat dikatakan sepenuhnya tidak sehat, namun mengalami penurunan kualitas kesehatan pelaporan keuangan pada akhir periode penelitian. Dari perspektif akuntansi syariah, manipulasi laporan keuangan merupakan bentuk gharar (ketidakjelasan) dan tadlis (penipuan) yang dilarang karena merugikan pihak lain dan bertentangan dengan prinsip amanah, kejujuran (ṣidq), dan keadilan (ʿadl). Kata kunci: Beneish M-Score, Fraud, Laporan Keuangan, BUMN, Akuntansi Syariah. ABSTRACT Financial statements play an important role in assessing a company’s performance and financial condition; however, pressure to present favorable performance may encourage the occurrence of financial statement fraud, particularly in State-Owned Enterprises (SOEs). Various fraud cases involving SOEs indicate the need for early detection tools as well as ethical considerations in financial reporting. This study aims to detect financial statement fraud in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period using the Beneish MScore model and to examine it from the perspective of Islamic accounting. The research method employed is quantitative with a descriptive approach. The research data consist of secondary data obtained from the annual financial statements of 14 SOEs. The analysis was conducted by calculating the eight Beneish M-Score ratios, namely Days’ Sales in Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales, General and Administrative Expenses Index (SGAI), Leverage Index (LVGI), and Total Accruals to Total Assets (TATA), to classify companies into manipulator, grey company, and non-manipulator categories, and to present the results in the form of percentages and annual trend graphs. The results show that the Beneish M-Score model is capable of detecting indications of financial statement manipulation. During 2021–2022, SOEs were relatively stable, with non-manipulator companies dominating and no manipulator companies identified. However, in 2023, manipulator companies emerged at 14.29%, which then declined to 7.14% in 2024. Conversely, the proportion of grey companies increased significantly to 35.71% in 2024, while non-manipulator companies showed a downward trend. Although the number of manipulator companies remains relatively limited, the increase in grey companies and the decline in non-manipulators indicate a rising risk of financial statement manipulation among SOEs toward the end of the research period. Overall, SOEs during the 2021–2024 period cannot be considered entirely unhealthy; however, there was a decline in the quality of financial reporting health toward the end of the study period. From the perspective of Islamic accounting, financial statement manipulation constitutes gharar (uncertainty) and tadlis (deception), which are prohibited as they harm other parties and contradict the principles of trustworthiness (amanah), honesty (ṣidq), and justice (ʿadl). Keywords: Beneish M-Score, Fraud, Financial Statements, State-Owned Enterprises, Islamic Accounting.

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