Results 111 to 120 of about 24,251,133 (173)

MANIPULASI LABA DI SEKTOR KESEHATAN: STUDI SEBELUM, SAAT, DAN SESUDAH PANDEMI COVID-19 DI INDONESIA

BAKI (Berkala Akuntansi dan Keuangan Indonesia)
This research aims to explore indications of earnings manipulation during the Covid-19 pandemic. The subject of this research concerns companies in the health sector listed on the Indonesia Stock Exchange (BEI).
Eklamsia Sakti, Yustin Nur Faizah, Enggal Sari Maduratna   +2 more
doaj   +1 more source

Analysis of earnings manipulation practices of Finnish and German companies using Beneish M-score model [PDF]

, 2016
The research was aimed at exploring the earnings manipulations level using Beneish M-score model. The analysis was implemented over a period of six years on the basis of companies’ data, which represents Finnish and German markets.
Roshchina, Kristina
core  

The Ability of the Beneish M-Score To Detect the Trends of Fraud in the Indonesian Sharia Stock Index

JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES
The purpose of this study is to determine the level of ability of the Beneish M-Score in detecting financial statement fraud tendencies. This study uses a quantitative approach with logistic regression analysis techniques. The results of this study provide empirical evidence that is different from research on manufacturing companies, state-owned ...
Risky Mezi Muria, Mohammad Nizarul Alim, Prasetyono   +2 more
openaire   +3 more sources

Kecurangan Laporan Keuangan, Laporan Keuangan, Manipulasi Laba, Model M-Score Beneish

Jurnal Riset Akuntansi Aksioma
Strategi M-Score (Beneish, 1999) banyak digunakan untuk alat forensik keuangan dalam mendeteksi kecurangan laporan keuangan (Buljubasic & Halilbegovic, 2017; Hasan et al., 2017), namun penelitian tersebut belum memberikan bukti di masa krisis. Oleh karena itu penelitian ini mencoba untuk mengisi kesenjangan tersebut dengan melakukan penelitian di ...
Isnawati Isna, Lukman Effendy, Zuhrotul Isnaini   +2 more
openaire   +1 more source

IDENTIFYING FINANCIAL STATEMENT FRAUD INDICATORS IN NIGERIAN BANKS: EVIDENCE FROM RATIO-BASED BENEISH 8-M-SCORE DIAGNOSTICS

Gusau Journal of Accounting and Finance
This study investigates financial statement fraud (FSF) among BOFI firms listed in the Nigerian capital market using the Beneish M-score model over the study period. The objective is to detect the likelihood of earnings manipulation and identify the key
Yinka Ibrahim Agbeyinka
doaj   +1 more source

Pendeteksian Manipulasi Laporan Keuangan pada Perusahaan Konstruksi Menggunakan Model Beneish M-Score

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
This study aims to detect potential financial statement fraud in the Indonesian construction sector using the Beneish M-Score model. This study aims to test how effective this model can function as an early warning tool in identifying accounting manipulation in public companies. This study uses a quantitative descriptive approach.
Sefrilia Sandra Komala, Fadillah Aditya Rahman, M Diarama Kurnia Putra, Sulistiawati Sulistiawati, Yanuar Ramadhan   +4 more
openaire   +1 more source

Impact of External Pressure, Tax Digitalisation, and CSR Disclosure on Financial Fraud

Jurnal Akuntansi
This study investigates the influence of external pressure, tax digitalisation, and corporate social responsibility (CSR) disclosure on financial statement fraud in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020 to ...
Tiara Sea Misa, Umiaty Hamzani, Khristina Yunita   +2 more
doaj   +1 more source

Are the Beneish model and restatement relevant in detecting tax evasion?

Journal of Accounting and Investment
Research aims: This study aims to analyze the capability of fraud pentagon theory’s factors—including pressure, opportunity, rationalization, competence, and arrogance—in indicating tax evasion.
Challista Christabella, Ayu Fury Puspita
doaj   +1 more source

Analisis Risiko Fraud Laporan Keuangan Menggunakan Pendekatan Beneish M-Score Pada Perusahaan Teknologi Yang Terdaftar Di Bursa Efek Indonesia [PDF]

This study aims to analyze the risk of financial statement fraud in technology sector companies listed on the Indonesia Stock Exchange (IDX) using the Beneish M-Score approach.
Hun, Ketrin Marlita, Yohanes Demu, Minarni Anaci Dethan,   +1 more
core   +1 more source

The Effect of Audit Quality, Financial Stability, and Audit Committee on Financial Statement Fraud (Case Study of Banking Companies Listed on the IDX in 2021-2023)

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to analyze the influence of Audit Quality, Financial Stability, and Audit Committee on Financial Statement Fraud in banking sector companies listed on the Indonesia Stock Exchange (IDX).
Meylisa Kusuma Dewi, Sri Wahyuni, Eko Hariyanto, Dwi Winarni   +3 more
doaj   +1 more source