Results 151 to 160 of about 35,800,369 (172)

BENEISH M-SCORE MODELS TO DETECT FINANCIAL FRAUD CASE

Proceedings of Economics Business Innovation & Creativity
This study aims to determine companies classified as manipulators, nanomanipulators and gray companies Customer Goods companies listed on the Indonesia Stock Exchange. The population in this study were 20 Customer Goods companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. The sampling technique used purposive sampling.
Khairunnisa, Khairunnisa, Septian, Defel, Febrianti, Vina   +2 more
openaire   +2 more sources

Analysis Of Potential Income Manipulation Using Beneish M-Score Model

Islamic Accounting Journal
Objective & object: This research aims to analyze the potential for earnings manipulation in insurance sector companies listed on the Indonesia Stock Exchange (IDX) using the Beneish M-Score Model. The research variables include the eight Beneish financial ratios, namely Days Sales in Receivables Index (DSRI), Gross Margin Index (GMI), Asset ...
Defel Septian, null Khairunnisa, Aril Indrawan, Muhammad Irsa Suryaputra   +3 more
openaire   +1 more source

The Influence of the Fraud Hexagon on Financial Statement Fraud Using the Beneish M-Score Model

Goodwood Akuntansi dan Auditing Reviu
Purpose: This study aims to investigate and analyze the influence of hexagon fraud elements on financial statement manipulation in mining companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. This study also uses the Beneish M-Score Model as a detection tool to assess the likelihood of fraud occurrence.
Kartika Rabbani, Fadli Fadli
openaire   +1 more source

Detecting Financial Statement Fraud by Malaysian Public Listed Companies: The Reliability of the Beneish M-Score Model

Jurnal Pengurusan, 2016
ABSTRACT Various fraud prediction tools have been developed to detect financial statement fraud triggered by earnings manipulation. Among them is the Beneish M-Score model as a financial forensic tool to gauge potential earnings manipulation in firms’ financial statements. The model was found to be effective in detecting 76% of earnings manipulating
Mohamad Ezrien Mohamad Kamal, Mohd Fairuz Md Salleh, Azlina Ahmad   +2 more
openaire   +1 more source

Pendeteksian Kecurangan Laporan Keuangan Model Beneish M-Score Pada Perusahaan Sektor Perbankan Indonesia

Jurnal Kajian Akuntansi, Auditing dan Perpajakan
Survei Association Certified Fraud of Examiner (ACFE, 2019) bahwa industri perbankan termasuk dalam industri yang paling dirugikan dengan adanya kecurangan (fraud). Penelitian ini bertujuan untuk mendeteksi dan mengetahui jumlah serta persentase perusahaan perbankan yang melakukan tindakan kecurangan dengan menggunakan lima indeks hitung Beneish M ...
Edi Pranoto, Salma Dwitya Fidella, Eka Sally Moretta   +2 more
openaire   +1 more source

Uncovering Earning Manipulation in Automobile Companies in India: A Study using Beneish M-Score Model

Financial reports of a company provide valuable insight of financial strength which helps various stakeholders in decision making. Manipulation of these reports are termed as financial shenanigans which is often termed as branch of forensic accounting. This study aims to detect earning manipulation of selected eight automobile companies listed on both ...
openaire   +1 more source

Which is better at detecting financial statement fraud: Beneish M-Score or OMI model

According to the Association of Certified Fraud Examiners (ACFE), financial statement fraud has the most significant impact in Indonesia. Therefore, the need for the best model in detecting financial statement fraud is crucial. This research examines the influence of the fraud hexagon on the Beneish M-Score model and the Overall Manipulation Indexs ...
Ayati, Eneng Ela Tri, Mulya, Ali Sandy
openaire   +1 more source

Predicting financial statement manipulation in South Africa: A comparison of the Beneish and Dechow models

Cogent Economics and Finance, 2023
Claire Vermaak, Alastair Marais, Patricia Shewell   +2 more
exaly  

Financial Statement Fraud Detection of Ukrainian Corporations on the Basis of Beneish Model

Lecture Notes in Networks and Systems, 2021
Nikolai Gorodysky, Nathan Rousselot, Serhii Lehenchuk   +2 more
exaly  

Beneish M-score and Altman Z-score as a catalyst for corporate fraud detection

Journal of Investment Compliance, 2020

exaly