BIP! Finder - Deteksi Kecurangan Laporan Keuangan Di Masa Pandemi Covid-19 Dengan Model Beneish M-score Dan Model F-score

2022 • Deteksi Kecurangan Laporan Keuangan Di Masa Pandemi Covid-19 Dengan Model Beneish M-score Dan Model F-score

Authors: Isnawati Isna; Lukman Effendy; Biana Adha Inapty

Venue: Jurnal Riset Akuntansi Aksioma

Type: Publication

Abstract: The purpose of this study is to detect fraudulent financial statements committed by companies. This detection is carried out by 2 (two) methods, namely the Beneish M-Score method and the F-Score model. The Beneish M-Score model is a predictive model of financial statement fraud, the ratios contained in it have been proven to have the ability to predict financial statement fraud (Beneish, 1999). The F-Score is a measure used as a tool to detect material misstatements in financial statements (Pardosi, 2015). Data analysis of go-public companies i... (read more)

Impact: 1.7808596E-9 2.4895952E-9 0 0 / Attention: 0 14

Topics: Corporate Governance and Financial Management Data Mining and Machine Learning Applications

DOI: 10.29303/aksioma.v21i2.165

External links: Crossref OpenAIRE

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