SOCIAL MEDIA SEBAGAI DATA NON FINANCIAL UNTUK DETEKSI FINANCIAL FRAUD
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Abstract
Pada era yang serba modern dan digital ini membuat semua hal dapat dilakukan secara digital melalui social media, termasuk melihat apakah suatu perusahaan melakukan financial fraud atau tidak. Penelitian ini menggunakan data non financial dan financial untuk mendeteksi financial fraud. Data non financial diambil dari social media perusahaan yang diproksikan oleh public account, account authentication, account creation time dan posting frequency. Data financial diproksikan dengan EPS, operating margin, ROA, quick ratio, debt ratio, assets turnover dan growth rate of net profit. Penelitian ini menggunakan perhitungan Beneish M-Score untuk menentukan apakah terjadi financial fraud di dalam perusahaan. Penelitian ini menggunakan rancangan penelitian kuantitatif dengan menggunakan sampel perusahaan non keuangan dan perbankan yang terdaftar di BEI tahun 2019-2020. Hasil penelitian menunjukkan bahwa data non financial berupa public account, account authentication, dan account creation time berpengaruh terhadap financial fraud, sedangkan posting frequency tidak berpengaruh terhadap financial fraud. Pada data financial, semua proksinya tidak berpengaruh terhadap financial fraud.
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