JBTI : Jurnal Bisnis : Teori dan Implementasi
Vol 10, No 2 (2019): Oktober 2019

Pendeteksian Potensi Kecurangan Pelaporan Keuangan dengan Beneish Model (Studi pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di BEI)

Rahman, Rizqa Awalia (Department of Accounting, Ahmad Dahlan University)

Article Info

Publish Date
05 Nov 2019

Abstract

As the world is becoming more globalized than before, financial market participants especially in Indonesia face serious risk for dealing with fraudulent financial reporting. This study aims to detect potential fraud reporting by using Beneish M-Score Model. Sample in this studi is Indonesia State Owned Enterprises who listed in Indonesia Stock Exchange from 2016 to 2018. Our evidence conclude that Beneish Model supports effectively in analyzing characteristics of falsified financial statements.

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Journal Info
JBTI : Jurnal Bisnis : Teori dan Implementasi
Website

Abbrev

bti

Publisher

Universitas Muhammadiyah Yogyakarta

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis: Teori dan Implikasi (JBTI) merupakan jurnal ilmiah berkala (setahun dua kali). Tujuan utama jurnal ini adalah untuk mendiseminasi artikel ilmiah dalam bidang bisnis, yang memiliki fondasi teori dan implemetatif. Berkaitan dengan hal tersebut, artikel yang dipublikasikan harus ...