| Autor: |
Ni Nyoman Ayu Diantini, Made Yessi Puspitha |
| Rok vydání: |
2023 |
| Předmět: |
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| Zdroj: |
E-Jurnal Akuntansi. 33:570 |
| ISSN: |
2302-8556 |
| Popis: |
The aim of this research is to determine the ability of the Beneish M-Score model to predict fraudulent financial reporting in banking companies in Indonesia. The research was conducted on all banking companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The method of determining the sample using a non-probability method with purposive sampling technique. The data analysis technique used is discriminant analysis. The results showed that the Beneish M-Score was able to predict fraudulent financial reporting. The practical implication of this research is that investors can consider the Beneish M-Score before making economic decisions. The Beneish M-Score analysis can be an indication (red flag) of a company committing fraudulent financial reporting. Keywords: Fraudulent Financial Reporting; Beneish M-Score; Discriminant Analysis |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
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