Results 21 to 30 of about 35,800,369 (172)
Acta Economica, 2022 The quality of information presented in the financial statements of companies may be impaired due to fraudulent activities. One of the frequently used instruments that indicates that fraud has been committed in the financial statements is the Beneish M ...
Marko Milašinović +2 more
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BENEISH’S M-SCORE MODEL IN THE FUNCTION OF DETECTION OF MANIPULATION IN FINANCIAL REPORTS
Revizor, 2023 Financial statements should be prepared in accordance with legal and professional regulations, that is, in accordance with appropriate principles and principles. However, financial reporting is susceptible to manipulation and illegal actions, resulting in obscured or falsified reports.
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, 2022 Abstrak Penelitian ini bertujuan untuk mengetahui pengaruh financial stability, external pressure, financial target, nature of industry, ineffective of monitoring, auditor change, dan direction change terhadap kecurangan laporan keuangan serta ...
Basmar, Nur Azizah, Ruslan, Ruslan
core +1 more source
Potensi Manipulasi Pendapatan Menggunakan Model Beneish M-Score, Studi Kasus pada Laporan Keuangan PT Garuda Indonesia Tbk., Tahun 2017-2018 [PDF]
, 2020 Abstrak: Penelitian ini menggunakan model Beneish m-score untuk mendeteksi potensi manipulasi pendapatan pada laporan keuangan tahunan PT Garuda Indonesia Tbk periode tahun 2018. Tujuan penelitian adalah untuk mengungkapkan kemungkinan adanya
Nugroho, Budi
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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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Employing Artificial Intelligence Techniques in Enhancing Financial Fraud Detection: An Applied Study Using Random Forest Algorithm in Analyzing Financial Statements [PDF]
Maǧallaẗ Al-Buḥūṯ Al-Mālīyyaẗ wa Al-TiğāriyyaẗThis study investigates the effectiveness of Artificial Intelligence techniques—specifically the Random Forest classifier—in detecting potential financial statement fraud among Egyptian listed companies.
نشوى همام عباس هاشم +2 more
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Analysis the effect of the fraud triangle on fraud report finance use beneish M-Score model
Gema Wiralodra, 2023 Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables . This article reviews the factors that influence financial statement fraud, namely external pressure (pressure), nature of ...
Deddi Harpan, Cris Kuntadi
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International Journal of Economics and Financial Issues, 2023 The paper sought to investigate the effect of corporate earnings manipulation on microfinance institutional failures in Ghana. The researchers employed a quantitative investigative technique to analyse data obtained from the Bank of Ghana (BOG) on microfinance companies covering eight-year intervals.
Nicholas Adoboe-Mensah +2 more
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The creative accounting in determining the bankruptcy of Business Corporation [PDF]
SHS Web of Conferences, 2020 If there is a period of unfavourable to critical economic development Business Corporation, there is no doubt about the significance of determining the actual factual moment of bankruptcy of the business corporation.
Kovalová Erika +1 more
doaj +1 more source
PREDICTING FINANCIAL STATEMENTS CORPORATE FRAUD: BENEISH M-SCORE MODEL
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2017 This research aims to detect fraudulent financial statements the financial statements of XYZ, PT in the period 2010-2013. This research is a qualitative descriptive research. Data collection techniques used are observation and documentation. Data analysis techniques used are data reduction, data presentation and conclusion with Beniesh M-Score Model ...
Hariri Hariri +2 more
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