Beneish Model: Detection of Indications of Financial Statement Fraud Using CEO Characteristics

The study aims to analyze the influence of CEO characteristic factors on indications financial statement fraud using Beneish Model. Based upper echelon theory, this proposes six hypotheses which are tested logistic regression analysis. This uses secondary data derived from statements or annual reports mining companies listed Indonesia Stock Exchange 2015 2019. results show that characteristics in form age, educational background, and work experience cannot be used as indicators can detect fraud. Meanwhile, some other still focus study, such asCEO’s gender, tenure, nationality havean So, it concluded have a link detectingfinancial considered prevention efforts.