Results 31 to 40 of about 24,251,133 (173)
Mendeteksi financial statement fraud dengan menggunakan model Beneish M-score
JAE (JURNAL AKUNTANSI DAN EKONOMI), 2020 Kecurangan merupakan suatu tindakan yang disengaja oleh seseorang atau kelompok untuk menyimpang dari ketentuan pelaporan keuangan yang sudah ditetapkan dalam hal ini yaitu standar yang berlaku umum untuk mendapatkan keuntungan pribadi yang merugikan pihak lain. Penelitian ini bertujuan untuk mengetahui daftar perusahaan yang terdeteksi melakukan
Suheni, Venny, Faisal Arif, Muhammad
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Jurnal Akuntansi dan Audit Syariah, 2023 Financial statement fraud is an intentional act by certain parties in manipulating financial numbers on financial statements so that the disclosure of information is not appropriate.
Rosyid Nur Anggara Putra +1 more
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The use of Beneish M-scores to reveal creative accounting: evidence from Slovakia
Equilibrium. Quarterly Journal of Economics and Economic Policy, 2022 Research background: In creative accounting, the primary goal of every enterprise is to increase and strengthen its market position. Over the years, manipulation of financial statements has also reached the territory of Central European countries, including the Slovak Republic.
Pavol Durana +3 more
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Beneish financial data manipulation score for Romania
, 2023 This database provides the calculation of the Beneish data manipulation score for 66 Romanian public companies over the period 2016-2021.
Safta Ioana Lavinia +1 more
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Factors Affecting Stock Returns in Detected and Non-Detected Earnings Manipulation Cases
Jurnal Akuntansi, 2022 This research aimed to show the difference in profitability ratios in affecting a company's stock return if earnings manipulation is detected or not detected.
Johan Novanto, Arthik Davianti
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Fraud Detecting Using Beneish M-Score and F-Score: Which is More Effective?
Equilibrium: Jurnal Ekonomi Syariah, 2022 <p><em>Beneish M-Score and F-Score are methods of identifying fraud in financial statements. The difference in research results between the two methods requires an in-depth study of the effectiveness of the Beneish M-Score and F-Score methods</em> <em>for detecting fraud. The type of research is descriptive and quantitative. The
Husnurrosyidah Husnurrosyidah +1 more
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Revista Venezolana de Gerencia, 2022 El fraude en los estados financieros representa una grave amenaza para los usuarios de la información financiera. Desde la investigación científica se propone el uso de modelos capaces de detectar una posible distorsión en la presentación de la ...
Daniel Isaac Roque +2 more
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Potential usage of Beneish's M-score under the conditions of selected segment of Slovak Economy [PDF]
SHS Web of Conferences, 2021 Research background: The motivation behind submitted article is the institutional research of earnings management. The aim is to identify the differences between the usage of creative accounting techniques in the form of Beneish’s M-score under the conditions of Slovak economy.
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Medición de la calidad financiera en empresas del sector manufacturero colombiano
Revista Venezolana de GerenciaEsta investigación se enfoca en medir la calidad de la información financiera en empresas del sector manufacturero colombiano mediante la aplicación de los modelos Beneish M-score, Probit y Logit.
Daniel Isaac Roque +3 more
doaj +1 more source
PENDETEKSIAN FINANCIAL STATEMENTT FRAUD DENGAN MODEL BENEISH M-SCORE (Studi Pada Perusahaan Sektor Industri Barang Konsumsi Yang Terdaftar Di ISSI) [PDF]
, 2023 ABSTRAK Terdapatnya fraud (kecurangan) didalam penyajian laporan keuanganakan membuat laporan kuangan tersebut membingungkan para pengguna laporan keuangan dalam melakukan pengambilan keputusan. Tujuan dari penelitian ini yaitu untuk menghitung
YOSSY, DWI DARA GUSFANIA
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