Pendeteksian Kecurangan Laporan Keuangan (Financial Statement Fraud) dengan Menggunakan Beneish Ratio Index pada Perusahaan Manufaktur di Bursa Efek Indonesia Tahun 2014-2017

This study aims to analyze the ability of m-score Beneish in detecting financial fraud. The object of this study is manufacturing companies that listing on the Indonesia Stock Exchange (BEI) on year 2014 - 2017. The sampling technique is by using purposive sampling method where the sample is determined based on certain criteria determined by the researcher and has limitations in terms of generalization. The sample of research is 64 (sixty four companies) or 256 (two hundred and fifty six sample) for four period. Data collection method using documentation method. Analysis of research using the SPSS program. The instrument used is a binary logistic regression analysis method to test and prove the research hypothesis. Based on the results of the analysis of this study shows that Beneish Ratio Index Variable, 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 Index (TATA) have no effect on fraud. Keywords: Beneish Ratio Index, fraud, financial statement,financial statement frau