Results 31 to 40 of about 35,800,369 (172)
MODEL BENEISH M-SCORE UNTUK MENDETEKSI KECURANGAN PADA PERUSAHAAN PERBANKAN DI INDONESIA [PDF]
, 2018 The objectives of this research are (1) to know the ability of Beneish M-Score in detecting the occurrence of fraud in banking companies in Indonesia and (2) to test whether Beneish M-Score in the fraud banking samples according to Supreme Court ...
Marfuah, marfuah
core +1 more source
PENGARUH FRAUD TRIANGLE TERHADAP KECURANGAN PELAPORAN KEUANGAN DENGAN BENEISH M-SCORE MODEL
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, 2022 Semua perusahaan memiliki tujuan yang sama yaitu untuk mencari atau mendapatkan keuntungan sebanyak-banyaknya. Membuat beberapa pihak baik disengaja maupun tidak disengaja melakukan kesalahan dalam menyajikan laporan keuangan perusahaan. Kesalahan dalam melakukan penyajian laporan keuangan yang disengaja disebut sebagai tindakan fraud.
Rizka Indri Arfianti, Grenadi Boermawan
openaire +1 more source
FINANCIAL STATEMENT FRAUD USING REVISED BENEISH M-SCORE MODEL: EVIDENCE IN BANKING INDONESIA [PDF]
, 2023 The purpose of this research is to determine the extent of the possibility of fraud in the banking sector in Indonesia. This study involves banks that have gone public on the IDX from 2017 to 2021.
Purnamasari, Pupung
core +1 more source
Financial Distress Prediction with Stacking Ensemble Learning
IJCCS (Indonesian Journal of Computing and Cybernetics Systems), 2022 Previous studies have used financial ratios extensively to build their predictive model of financial distress. The Altman ratio is the most often used to predict, especially in academic studies.
Muhammad Fadhlil Hadi +3 more
doaj +1 more source
Future Business Journal, 2023 This study examines the relationship between board characteristics and the likelihood of fraud in financial statements in the Saudi stock exchange as one of the emerging markets.
Ibrahim El-Sayed Ebaid
doaj +1 more source
Reassessing the Beneish model in an emerging market: Evidence from Thai listed companies
International Review of Economics & FinanceThis study reassesses the usefulness of the Beneish Model as a financial statement fraud-risk screening tool in an emerging-market setting using evidence from 872 companies listed on the Stock Exchange of Thailand during 2013–2022.
Mahatthakorn Plensamai
doaj +1 more source
Evaluating the efficacy of modified Beneish and Dechow models for detecting earnings management in Polish companies [PDF]
Central European Management JournalPurposeThis article analyzes the role of several variants of the M-Score models and the F-Score model in the detection of earnings management in Poland. Previous research on earnings management concentrated only on the use of the original Beneish M-Score
Marek Sylwestrzak, Julia Słomkowska
doaj +1 more source
Jurnal ProaksiTujuan Utama - Tujuan penelitian ini adalah untuk mengetahui dampak fraud hexagon theory terhadap Fraudulent Financial statement (FFS), yang diukur dengan Beneish M-Score modifikasi pada sektor pertambangan Indonesia.
Lailatun Usri Noriyah +1 more
doaj +1 more source
Detection of Earnings Manipulation Practices in Bangladesh [PDF]
International Journal of Management, Accounting and Economics, 2019 This study is conducted to detect earnings manipulation practices in selected textile companies of Bangladesh. It investigates whether the textile companies of Bangladesh are engaged in earnings manipulation of not. For testing this hypothesis, Beneish M-
Ishtiak Sakib
doaj
Pengaruh Dimensi Fraud Hexagon terhadap Financial Statement Fraud
Jurnal Kajian Akuntansi, 2022 The purpose of this research is to analyze the influence of fraud factors of fraud hexagon (S.C.C.O.R.E) towards fraudulent financial statement. Fraudulent financial statement is measured by using Beneish M-Score Model.
Anitaria Siregar, Etty Murwaningsari
doaj +1 more source