Results 11 to 20 of about 24,251,133 (173)

Evaluasi Keakuratan Model Beneish M-Score Sebagai Alat Deteksi Kecurangan Laporan Keuangan (Kasus Perusahaan pada Otoritas Jasa Keuangan di Indonesia) [PDF]

Majalah Ilmiah Bijak, 2019
This research has been conducted aiming to see in more detail whether the fraud detection model that has been used so far, the Beneish M-Score, is capable of being one of the tools to see financial report fraud occurring in the business world.
Setyarini Santosa, Josep Ginting
doaj   +2 more sources

Deteksi Financial Statement Fraud : Model Beneish M-Score, dan Model F-Score

E-Jurnal Akuntansi, 2023
The research aims to find out which model is most effective in detecting financial statement fraud by using the Beneish M-Score model and the F-Score model. The research population of the banking sector is listed on the Indonesia Stock Exchange for the period 2018 - 2020 with a total of 48 banks.
Meita Rahmawati, Patmawati Patmawati
exaly   +2 more sources

Application of Beneish M-score model on small and medium enterprises in Federation of Bosnia and Herzegovina [PDF]

Eastern Journal of European Studies, 2020
The last two decades have witnessed high-profile corporate accounting scandals and multi billion-dollar frauds. Since then, forensic accounting has been in focus and has played a prominent role in discovering financial statement frauds.
Sanel HALILBEGOVIC, Nedim CELEBIC, Ermin CERO, Elvisa BULJUBASIC, Anida MEKIC   +4 more
doaj   +1 more source

Fraud Hexagon terhadap Manajaemen Laba Berdasarkan Modifikasi Beneish M-Score [PDF]

Syntax Literate ; Jurnal Ilmiah Indonesia
Studi ini menggabungkan Fraud Hexagon dan Beneish M-Score yang telah dimodifikasi untuk mengidentifikasi faktor-faktor yang berdampak pada tindakan manajemen laba pada entitas manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2018-2023, dengan menerapkan teknik purposive sampling untuk pengambilan sampel ...
Dede Saputra, Hermanto Hermanto
openaire   +2 more sources

Beneish M-Score, Audit Opinions, and Financial Manipulation: Evidence from Indonesia’s Infrastructure Sector

Jurnal AKSI (Akuntansi dan Sistem Informasi)
The increasing incidence of financial statement manipulation in Indonesia has raised serious concerns regarding the credibility of audit opinions issued by independent auditors.
Umarudin Kurniawan, Eksa Ridwansyah, Siska Aulia   +2 more
doaj   +2 more sources

The Beneish M-Score Model in Detecting Fraudulent Financial Reporting: The Hexagon Perspective Theory

Jurnal Penelitian Ekonomi dan Bisnis
This research aims to investigate the effect of fraud on fraudulent financial reports (FFR) using the hexagon theory. The seven factors were financial stability, external pressure, ineffective monitoring, auditor changes, director changes, arrogance, and
Sherawanti Permata Kusuma, Melati Oktafiyani, Imang Dapit Pamungkas, Juli Ratnawati   +3 more
doaj   +2 more sources

Pentagon theory dan model beneish M-score

Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 2022
Fraudulent financial reporting is defined as fraud committed by the management of a company by providing a false picture of the financial statements, which, of course, harms investors and other related parties. This research aims to analyze the effect of fraud using the pentagon theory.
Syavinda Zahra Anggreini, Arief Himmawan D. N   +1 more
openaire   +1 more source

DETEKSI MANAJEMEN LABA MENGGUNAKAN M-SCORE BENEISH MODEL

Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi, 2023
The quality of financial reports is important in the sustainability of a company, quality reports can increase public trust in the company. But often this is misinterpreted by the management by doing various ways to make financial statements look good in the eyes of investors, this is what is called earnings management.
Debbianita Debbianita, Vinny Stephanie Hidayat, null Erwan   +2 more
openaire   +1 more source

Detection of fraud in financial reporting of small and medium entities in the field of manufacturing industry [PDF]

Ekonomija: teorija i praksa, 2021
The importance of forensic accounting has been growing in recent years, especially when it comes to small and medium enterprises (SMEs). These entities do not have sufficiently developed accounting functions, they do not invest enough in staff who are ...
Kušter Denis
doaj   +1 more source

Could globally used Beneish M-score predict the manipulation of the accounting statements in the Slovak republic? [PDF]

SHS Web of Conferences, 2021
Research background: Globalization is characteristic by many companies which are doing their business worldwide in various tax policies, so they are able to use the possibilities of creative accounting for their own benefit.
Zvarikova Katarina, Kovalova Erika
doaj   +1 more source