Results 101 to 110 of about 35,800,369 (172)

The Relationship Between Fraud Pentagon, Audit Quality, and Financial Performance with the Risk of Financial Statement Fraud: An Empirical Study on PT Indofarma

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to analyze the effect of Fraud Pentagon, Audit Quality, and Financial Performance on the risk of financial statement fraud at PT Indofarma Tbk during the period 2020-2023.
Carsinah Azhara, Sirri Mubarokah, Cahya Dewi Kirani, Janiman Janiman   +3 more
doaj  

EFEKTIVITAS MODEL BENEISH M-SCORE DAN MODEL F-SCORE DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN

Jurnal Muara Ilmu Ekonomi dan Bisnis, 2019
Penelitian ini menguji efektivitas model Beneish M-Score dan model F-Score dalam mendeteksi kecurangan laporan keuangan. Seturut dengan peningkatan skandal kecurangan, pemangku kepentingan memerlukan model deteksi yang dapat diandalkan sehingga mengurangi asimetri informasi dan kerugian.
openaire   +2 more sources

Audit and Board Committee Expertise and Financial Statement Fraud among Listed Oil and Gas Firms in Nigeria

FUDMA Journal of Accounting and Finance Research (FUJAFR)
Financial statement fraud is the intentional falsification of financial information in order to defraud investors, creditor or other stakeholders. This study focused on the influence of audit and board committee expertise on financial statement fraud ...
Adamu Nuhu Yawuri, Apedzan Emmanuel Kighir, Shamsudden Yusuf Bugaje, Ozigi Omoyi Obeitoh   +3 more
doaj   +1 more source

Penerapan model, beneish m-score dan analisis rasio untuk mendeteksi kecurangan laporan keuangan

, 2019
AbstrakTujuan dari penelitian ini untuk mengetahui pengaruh variabel Model Beneish M-Score dari aspek Days Sales in Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales ...
Fadilah, Yuyun
core  

Beneish m-score : identification of manipulation in Swedish companies

, 2019
Studien som presenteras är en kvantitativ studie utförd på Högskolan i Borås. Syftet medstudien är att fastställa om Beneish m-score kan användas för att identifiera manipulation i svenska aktiebolag.
Nilsson, Johanna, Olsson, Sofi, Eskilstorp, Sofia   +2 more
core   +2 more sources

Enhancing corporate governance via machine learning and statistical tools for fraud detection

Advances in Corporate Governance
Background: Recent trends in machine learning and statistical techniques have revolutionised traditional auditing practices and unveiled new horizons to enhance corporate governance practices.
Tural Salmanov
doaj   +1 more source

Theory and Applications of the Beneish M-Score in Auditing

openIl presente lavoro analizza il modello Beneish M-Score, uno strumento statistico volto a identificare potenziali manipolazioni contabili attraverso otto indici finanziari.
SCRAZZOLO, ALESSIO
core  

The Influence of Audit Opinion, Internal Control and External Pressure on Financial Statement Fraud in the Pharmaceutical Sector: An Empirical Study 2019-2023

Jurnal Akuntansi
This research seeks to examine the effect of audit opinions, internal control systems, and external pressure on the occurrence of financial statement fraud in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 to ...
Refi Mariska Fitriani, Teguh Budi Raharjo, Abdulloh Mubarok   +2 more
doaj   +1 more source

Analisis Model Beneish M-Score Dalam Mendeteksi Fraud Pada Laporan Keuangan Covid-19 (Studi Kasus Pada Perusahaan Sektor Non Perbankan Yang Listing Di Bursa Efek Indonesia Tahun 2021

, 2023
Penelitian ini bertujuan untuk mengetahui potensi kecurangan laporan keuangan pada perusahaan non-perbankan di masa pandemi Covid-19 dengan menggunakan model Beneish M-Score dan menguji efektivitas model dalam mendeteksi kecurangan secara kontemporer ...
Pardede, Karina Astria, Prof. Dr. Made Sudarma,, SE., MM., Ak.   +1 more
core  

Fraud Triangle dan Kecurangan Laporan Keuangan Dengan Model Beneish M-Score

Jurnal Akuntansi Bisnis, 2022
Novi Indriani, Abdul Rohman
openaire   +1 more source