FRAUD HEXAGON DAN FRAUDULENT FINANCIAL STATEMENT DENGAN PENDEKATAN BENEISH M-SCORE MODEL [PDF]
JURNAL AKUNTANSI UNIVERSITAS JEMBER, 2023 ABSTRACTThe increase in construction project fraud cases resulting in large losses for Indonesia is serious concern because the value of project contracts is large. This fraud occurs because of pressure, capability, collusion, opportunity, rationalization, and ego from both internal and external parties.
Novita Novita, Freina Rianggi
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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
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Beneish M-score: A measure of fraudulent financial transactions in global environment? [PDF]
SHS Web of Conferences, 2021 Research background: Earnings is a source of information for capital owners, potential investors, competitors, customer and supplier of the company.
Valaskova Katarina, Fedorko Richard
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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 +2 more
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The effect of CEO psychological traits on the earnings manipulation probability (EMP) based on the Beneish M-Score model and the auditor's response to it [PDF]
فصلنامه بورس اوراق بهادار, 2022 Introduction:The destructive effects of corporate earnings manipulation and the contradictory empirical evidence surrounding the effect of CEO's psychological characteristics on the likelihood of earnings manipulation have doubled need to explain the ...
mohammad KHALILZADEH +3 more
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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
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Detecting the manipulation of earnings in the company: triangulation of methods [PDF]
SHS Web of Conferences, 2021 Research background: Earnings management is a current topic in the world of financial management. It can be considered as a global phenomenon of today’s modern approach to the reporting of accounting information and related accounting decisions of ...
Svabova Lucia
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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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FRAUD RISK AND AUDIT QUALITY: THE CASE OF US PUBLIC FIRMS
Copernican Journal of Finance & Accounting, 2022 The study raises questions about the fraud detection technique and the relevance of audit quality to mitigate fraud. The paper suggests a more comprehensive proxy for fraud risk that relies on the combination of Z-score and Beneish M-score.
Hela Frikha Chaari +2 more
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