Deteksi Financial Statement Fraud : Model Beneish M-Score, dan Model F-Score
نویسندگان
چکیده
The research aims to find out which model is most effective in detecting financial statement fraud by using the Beneish M-Score and F-Score model. population of banking sector listed on Indonesia Stock Exchange for period 2018 - 2020 with a total 48 banks. sample totaled 40 banks purposive sampling method. results study stated that calculating index beneficial model, it showed there were indications committing at 2.5%, 2019 95% 97.5%. Meanwhile, was 5%, 7.5% 5%. Based these two models, an model.
 Keywords: Financial Statement Fraud; Model M-Score; F-Score.
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ژورنال
عنوان ژورنال: E-Jurnal Akuntansi
سال: 2023
ISSN: ['2302-8556']
DOI: https://doi.org/10.24843/eja.2023.v33.i01.p03