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Journal articles on the topic 'Beneish M-score model'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

Hugo, Jason. "EFEKTIVITAS MODEL BENEISH M-SCORE DAN MODEL F-SCORE DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN." Jurnal Muara Ilmu Ekonomi dan Bisnis 3, no. 1 (2019): 165. http://dx.doi.org/10.24912/jmieb.v3i1.2296.

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Penelitian ini menguji efektivitas model Beneish M-Score dan model F-Score dalam mendeteksi kecurangan laporan keuangan. Seturut dengan peningkatan skandal kecurangan, pemangku kepentingan memerlukan model deteksi yang dapat diandalkan sehingga mengurangi asimetri informasi dan kerugian. Model Beneish M-Score dan model F-Score diuji secara empiris untuk mengevaluasi hubungan dan signifikansi kedua model dengan kecurangan laporan keuangan. Hipotesis dalam penelitian ini antara lain: model Beneish M-Score dan model F-Score secara parsial efektif dalam mendeteksi kecurangan laporan keuangan, dan

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Patmawati, Patmawati, and Meita Rahmawati. "Deteksi Financial Statement Fraud : Model Beneish M-Score, dan Model F-Score." E-Jurnal Akuntansi 33, no. 1 (2023): 34. http://dx.doi.org/10.24843/eja.2023.v33.i01.p03.

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The research aims to find out which model is most effective in detecting financial statement fraud by using the Beneish M-Score model and the F-Score model. The research population of the banking sector is listed on the Indonesia Stock Exchange for the period 2018 - 2020 with a total of 48 banks. The research sample totaled 40 banks using a purposive sampling method. The results of the study stated that by calculating the index using the beneficial M-Score model, it showed that there were indications of banks committing financial statement fraud in 2018 at 2.5%, in 2019 at 95% and in 2020 at 9

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Kudakwashe, MAVENGERE. "2015-10-30." International Journal of Management Sciences and Business Research 4, no. 10 (2015): 08–14. https://doi.org/10.5281/zenodo.3461599.

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The study sought test the validity of the Atlman Z Score (bankruptcy prediction) and the Beneish M score (earnings manipulation) as investment models that can be adopted in entity financial statements analysis by stakeholders. The study utilised financial statements obtained from entity Z’s website from the periods 2011 to 2014. The results reveal entity as in the “grey zone” using the Altman Z Score model in 2011 whilst 2012 to 2014 discovers financial distress. The Beneish m score reveals entity Z an earnings manipulator for 2010 and 2014 with m scores of -2.11 and -0.10. D

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Zahra Anggreini, Syavinda, and Arief Himmawan D. N. "Pentagon theory dan model beneish M-score." Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 5, no. 2 (2022): 965–73. http://dx.doi.org/10.32670/fairvalue.v5i2.2342.

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Fraudulent financial reporting is defined as fraud committed by the management of a company by providing a false picture of the financial statements, which, of course, harms investors and other related parties. This research aims to analyze the effect of fraud using the pentagon theory. The Pentagon fraud theory is measured by financial targets, financial stability, external pressure, institutional ownership, ineffective monitoring, changes in KAP, changes in directors, and the number of photos of members. President, Director The sampling method used is purposive sampling. The sample consists

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Puspitha, Made Yessi, and Ni Nyoman Ayu Diantini. "Kemampuan Beneish M-Score Dalam Memprediksi Fraudulent Financial Reporting." E-Jurnal Akuntansi 33, no. 2 (2023): 570. http://dx.doi.org/10.24843/eja.2023.v33.i02.p20.

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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 conside

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Debbianita, Debbianita, Vinny Stephanie Hidayat, and Erwan. "DETEKSI MANAJEMEN LABA MENGGUNAKAN M-SCORE BENEISH MODEL." Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi 19, no. 1 (2023): 15–35. http://dx.doi.org/10.35449/jemasi.v19i1.591.

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The quality of financial reports is important in the sustainability of a company, quality reports can increase public trust in the company. But often this is misinterpreted by the management by doing various ways to make financial statements look good in the eyes of investors, this is what is called earnings management. During the Covid-19 pandemic that hit the world, of course, there are various challenges to be able to present quality financial reports, this is what researchers are interested in conducting an analysis of the quality of financial reports, especially the banking industry in In

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Febrianti, Ghani Rahma, and Kodirin Kodirin. "Analisis Beneish M-Score Untuk Mendeteksi Rekayasa Laporan Keuangan PT Envy Technologies Indonesia Tbk." Jurnalku 2, no. 4 (2022): 527–39. http://dx.doi.org/10.54957/jurnalku.v2i4.313.

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This researched was aimed to determine whether financial statements of PT Envy Technologies Indonesia Tbk (Envy) in 2019 are indicated to be manipulated or not using the Beneish M-Score model. This research is descriptive and uses secondary data taken from the Indonesian Stock Exchange (IDX) website and other relevant literature studies. The Beneish M-Score model is an analytical tool that can detect indication or measure the potential of manipulation in financial statements using eight financial ratios. A company is indicated to manipulate its financial statements if its Beneish M-Score excee

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Isna, Isnawati, Lukman Effendy, and Biana Adha Inapty. "DETEKSI KECURANGAN LAPORAN KEUANGAN DI MASA PANDEMI COVID-19 DENGAN MODEL BENEISH M-SCORE DAN MODEL F-SCORE." Jurnal Riset Akuntansi Aksioma 21, no. 2 (2022): 155–69. http://dx.doi.org/10.29303/aksioma.v21i2.165.

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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 in Indonesia listed in 2019 and 2020 was obtained f

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Hołda, Artur. "Using the Beneish M-score model: Evidence from non-financial companies listed on the Warsaw Stock Exchange." Investment Management and Financial Innovations 17, no. 4 (2020): 389–401. http://dx.doi.org/10.21511/imfi.17(4).2020.33.

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The risk of distortion of financial statements has been growing. Following the 2008 crisis, recipients of financial information are increasingly focusing on the likelihood of financial statements being distorted through fraudulent presentation of financial information. Therefore, scientific research pays more attention to models capable of detecting financial statement manipulation.The paper aims to present the principles of functioning and the possibility of using the Beneish M-score model in Polish realities. It analyzes the history of more than 30 companies listed on the Warsaw Stock Exchan

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Sari, Claudia Mayang, Oktavia Rilista Lawa, Emiliana To Ea, Yosep Yefriyanto, Erwinsia Fende, and Selviana Nayu Bhisa. "Analisis penerapan model beneish m-score dalam mendeteksi manipulasi laporan keuangan pada koperasi: studi literatur." Indo-Fintech Intellectuals: Journal of Economics and Business 4, no. 6 (2025): 3207–19. https://doi.org/10.54373/ifijeb.v4i6.2436.

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Penelitian ini bertujuan untuk mengevaluasi relevansi dan keterbatasan model Beneish M-Score dalam mendeteksi manipulasi laporan keuangan pada koperasi. Melalui studi literatur, penelitian ini menganalisis sejauh mana model yang dirancang untuk perusahaan komersial dapat diadaptasi untuk mengakomodasi karakteristik unik koperasi. Selain itu, penelitian ini juga mengidentifikasi faktor-faktor yang dapat mempengaruhi kinerja model Beneish M-Score dalam konteks koperasi, seperti ukuran koperasi, jenis usaha, dan tingkat transparansi. Hasil penelitian diharapkan dapat memberikan pemahaman yang leb

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Knežević, Snežana, Marko Špiler, Marko Milašinović, Aleksandra Mitrović, Stefan Milojević, and Jovan Travica. "Using Beneish M-Score and Altman Z-Score models to detect financial fraud and company failure." Tekstilna industrija 69, no. 4 (2021): 20–29. http://dx.doi.org/10.5937/tekstind2104020k.

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Bankruptcy is a risk that any company can face, regardless of its size. The importance of predicting a company's bankruptcy for years before its development is enormous, and it is important for financial sustainability. Financial reporting is an important platform for making financial decisions of investors and creditors. In recent years, the frequency of false financial reporting by firms has increased and there are concerns about investors' confidence in capital market. Academics and industry experts adopt a variety of risk management techniques to detect fraudulent financial reporting. A ca

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Hariri, Hariri, Ayub Wijayati Sapta Pradana, and Sri Luki Widjajanti. "PREDICTING FINANCIAL STATEMENTS CORPORATE FRAUD: BENEISH M-SCORE MODEL." JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen 14, no. 02 (2017): 92. http://dx.doi.org/10.31106/jema.v14i02.506.

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This research aims to detect fraudulent financial statements the financial statements of XYZ, PT in the period 2010-2013. This research is a qualitative descriptive research. Data collection techniques used are observation and documentation. Data analysis techniques used are data reduction, data presentation and conclusion with Beniesh M-Score Model. The results showed that the financial statements in the period 2010-2013 as a whole that Beniesh M-Score XYZ, PT reached -3.94 in 2010, 0.70 in 2011, -3.32 in 2012 and -2.38 in 2013, the overall Beniesh M-Score reached above -2.22 except in 2011.

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13

Repousis, Spyridon. "Using Beneish model to detect corporate financial statement fraud in Greece." Journal of Financial Crime 23, no. 4 (2016): 1063–73. http://dx.doi.org/10.1108/jfc-11-2014-0055.

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Purpose This paper aims to investigate empirically the eight-variables Beneish M-model to identify occurrence of financial statement fraud or tendency to engage in earning manipulation. Design/methodology/approach A data set of 25,468 companies (Société Anonyme and Limited Liability Companies) in Greece was analyzed during two-year period of 2011-2012. Financial statements of banks are excluded. Findings The results showed that 8,486 companies or 33 per cent of the whole sample has a greater than −2.2 score, which is a signal that companies are likely to be manipulators. Also, for manipulators

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Kukreja, Gagan, Sanjay M. Gupta, Adel Mohammed Sarea, and Sumathi Kumaraswamy. "Beneish M-score and Altman Z-score as a catalyst for corporate fraud detection." Journal of Investment Compliance 21, no. 4 (2020): 231–41. http://dx.doi.org/10.1108/joic-09-2020-0022.

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Purpose The increasing incidence of fraudulent financial reporting by firms in recent years raises concerns about investors' confidence in capital markets. Academicians and industry practitioners adopt diverse risk management techniques to detect fraudulent reporting of financial statements. This paper aims to determine the effectiveness of the Beneish M-score and Altman Z-score models for the early detection of material misstatements at Comscore, Inc., a media analytics firm in the United States of America. Design/methodology/approach The financial statements of Comscore Inc. from 2012 to 201

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Rianggi, Freina, and Novita Novita. "FRAUD HEXAGON DAN FRAUDULENT FINANCIAL STATEMENT DENGAN PENDEKATAN BENEISH M-SCORE MODEL." JURNAL AKUNTANSI UNIVERSITAS JEMBER 21, no. 2 (2023): 69. http://dx.doi.org/10.19184/jauj.v21i2.38089.

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ABSTRACTThe increase in construction project fraud cases resulting in large losses for Indonesia is serious concern because the value of project contracts is large. This fraud occurs because of pressure, capability, collusion, opportunity, rationalization, and ego from both internal and external parties. This indicator is known as the fraud hexagon theory. The fraud committed has an impact on the accuracy and reliability of the financial statements, including affecting the amount of taxes, fines paid and audit process. The purpose of this study was to determine the effect of fraud hexagon: sti

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Nugroho, Budi. "Potensi Manipulasi Pendapatan Menggunakan Model Beneish M-Score, Studi Kasus pada Laporan Keuangan PT Garuda Indonesia Tbk., Tahun 2017-2018." JURNAL ONLINE INSAN AKUNTAN 5, no. 1 (2020): 73. http://dx.doi.org/10.51211/joia.v5i1.1321.

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Abstrak: Penelitian ini menggunakan model Beneish m-score untuk mendeteksi potensi manipulasi pendapatan pada laporan keuangan tahunan PT Garuda Indonesia Tbk periode tahun 2018. Tujuan penelitian adalah untuk mengungkapkan kemungkinan adanya potensi manipulasi pendapatan pada laporan keuangan PT Garuda Indonesia, Tbk, untuk periode tahun buku 2018. Berdasarkan hasil pengolahan data, nilai m-score dari laporan keuangan perusahaan adalah -0,49, yang mana lebih besar dari nilai acuan -2,22, sehingga dapat disimpulkan bahwa berdasarkan model ini, terdapat potensi manipulasi pendapatan pada lapora

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Nugroho, Budi. "Potensi Manipulasi Pendapatan Menggunakan Model Beneish M-Score, Studi Kasus pada Laporan Keuangan PT Garuda Indonesia Tbk., Tahun 2017-2018." JURNAL ONLINE INSAN AKUNTAN 5, no. 1 (2020): 73. http://dx.doi.org/10.51211/joia.v5i1.1321.

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Abstrak: Penelitian ini menggunakan model Beneish m-score untuk mendeteksi potensi manipulasi pendapatan pada laporan keuangan tahunan PT Garuda Indonesia Tbk periode tahun 2018. Tujuan penelitian adalah untuk mengungkapkan kemungkinan adanya potensi manipulasi pendapatan pada laporan keuangan PT Garuda Indonesia, Tbk, untuk periode tahun buku 2018. Berdasarkan hasil pengolahan data, nilai m-score dari laporan keuangan perusahaan adalah -0,49, yang mana lebih besar dari nilai acuan -2,22, sehingga dapat disimpulkan bahwa berdasarkan model ini, terdapat potensi manipulasi pendapatan pada lapora

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18

Stoykova, Ani. "Mathematical Modelling and Artificial Intelligence (AI) for Detecting Financial Fraud: An Application of the Beneish M-Score in Support of SDG 16." Journal of Lifestyle and SDGs Review 5, no. 3 (2025): e04902. https://doi.org/10.47172/2965-730x.sdgsreview.v5.n03.pe04902.

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Objective: This study examines the effectiveness of the Beneish M-Score model in detecting financial statement manipulation in companies charged with fraud by the U.S. Securities and Exchange Commission (SEC), aligning with Sustainable Development Goal (SDG) 16: Peace, Justice, and Strong Institutions, which promotes financial transparency and accountability. Theoretical Framework: Earnings management is a major concern in financial reporting, as it affects the reliability of financial statements. The Beneish M-Score model is a mathematical tool developed to detect earnings manipulation. Addit

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Patmawati, Patmawati, Meita Rahmawati, Muhammad Hidayat, and Christian Damar Sagara Sitepu. "Determinan Deteksi Financial Statement Fraud." Owner 6, no. 4 (2022): 3625–38. http://dx.doi.org/10.33395/owner.v6i4.1210.

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This study aims to empirically test the determinants of financial statement fraud detection with the Beneish M-Score, F-Score and Altman Z-Score models. The difference between this study and the previous study is that this study adds the F-Score model variable which is a financial statement fraud detection model developed using the scaled logistic probability technique. The population of this study is all banks listed on the Indonesia Stock Exchange. The samples in this study were perbankan that met the purposive sampling criteria. Based on the results of statistical tests obtained from the re

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Miharsi, Diah, Rindu Rika Gamayuni, and Fitra Dharma. "ANALYSIS OF THE UTILIZATION OF ALTMAN Z-SCORE, BENEISH M-SCORE, AND F-SCORE MODEL IN DETECTING FRAUDULENT OF FINANCIAL REPORTING: A LITERATURE REVIEW." MARGINAL JOURNAL OF MANAGEMENT ACCOUNTING GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES 3, no. 2 (2023): 353–64. http://dx.doi.org/10.55047/marginal.v3i2.954.

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Financial statement fraud has serious implications, and early detection through methods like Altman Z-Score, Beneish M-Score, and F-Score can help prevent losses. Although each method has strengths and weaknesses, combining them or adding additional measures can enhance fraud detection accuracy. This research aims to explore the use of Altman Z-Score, Beneish M-Score, and F-Score in detecting Fraudulent Financial Reporting. we intend to examine whether Altman Z-Score, Beneish M-Score, or F-Score have influence on detecting financial statement fraud, and what the comparative level is among thes

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Tasik, Refo Adrian, Heince R. N. Wokas, and Sherly Pinatik. "Earnings Quality Assessment of Financial Statments Using the Beneish M-Score Model in Manufacturing Companies Listed on the Indonesia Stock Exchange (BEI)." Kunuz: Journal of Islamic Banking and Finance 3, no. 2 (2023): 93–107. http://dx.doi.org/10.30984/kunuz.v3i2.684.

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This study aims to analyze and assess the level of manipulation of financial statements and to analyze the quality of earnings of manufacturing companies in terms of relevance based on Beneish M-score. The type of research used is qualitative with a descriptive approach. The object of this research is a manufacturing company listed on the Indoneisa Stock Exchange (IDX) totaling seven companies. The results of the study using the Beneish ratio index show that in 2019 the number of manufacturing companies classified as non-manipulators both LQ45 and non-LQ45 and in 2020 the results of the Beneis

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Dedi Julianto, Marjono Marjono, and Aminullah Labangge. "ANALISIS BENEISH M-SCORE UNTUK MENDETEKSI FINANCIAL STATEMENT FRAUD PADA PT. GARUDA INDONESIA Tbk PERIODE 2017-2019." Jurnal Ekonomi STIEP 6, no. 1 (2021): 44–51. http://dx.doi.org/10.54526/jes.v6i1.48.

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This study aims to detect financial statement fraud at PT. Garuda Indonesia in 2017-2019 used the Beneish M Score model and testing whether the Beneish M Score model can detect the occurrence of financial statement fraud at PT. Garuda Indonesia in 2018. The results of this study indicate that PT Garuda Indonesia was classified in the Gray criteria, that can be interpreted as manipulate or not manipule financial statements in 2017 and 2018 and classified in the criteria not manipulate financial statements in 2019. The results of this study also found that the Beneish M Score model could not acc

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Magdalena, Fanny, and Hendang Tanusdjaja. "Analisis Komparasi Metode Altman Z-Score – Financial Ratio dan Metode Beneish M-Score Model – Data Mining dalam Mendeteksi Fraudulent Financial Reporting." Jurnal Muara Ilmu Ekonomi dan Bisnis 2, no. 1 (2018): 14. http://dx.doi.org/10.24912/jmieb.v2i1.1530.

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Abstract: The research tries to investigate which methods i.e. Altman Z Score – Financial Ratio or the method of Beneish M-Score Model – Data Mining, detect significantly to the Fraudulent Financial Reporting by comparing analysis on those methodologies. We argue those methods could detect the Fraudulent Financial Reporting significantly on the basis of the financial reporting in the go public companies. It is assumed that the financial reporting is formulated as good as possible before publish to the outsiders for taking another purpose of it. Thus, the research formulizes the comparison anal

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Indriani, Novi, and Abdul Rohman. "Fraud Triangle dan Kecurangan Laporan Keuangan Dengan Model Beneish M-Score." Jurnal Akuntansi Bisnis 20, no. 1 (2022): 85–104. http://dx.doi.org/10.24167/jab.v20i1.4367.

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Isna, Isnawati, Lukman Effendy, and Zuhrotul Isnaini. "Kecurangan Laporan Keuangan, Laporan Keuangan, Manipulasi Laba, Model M-Score Beneish." Jurnal Riset Akuntansi Aksioma 23, no. 2 (2024): 345–59. https://doi.org/10.29303/aksioma.v23i2.428.

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Strategi M-Score (Beneish, 1999) banyak digunakan untuk alat forensik keuangan dalam mendeteksi kecurangan laporan keuangan (Buljubasic & Halilbegovic, 2017; Hasan et al., 2017), namun penelitian tersebut belum memberikan bukti di masa krisis. Oleh karena itu penelitian ini mencoba untuk mengisi kesenjangan tersebut dengan melakukan penelitian di negara-negara asia terpilih yaitu Malaysia, Indonesia, Thailand, Hongkong, Singapura, China dan Jepang. Tujuannya adalah untuk memberikan bukti empiris tentang berapa persen laporan keuangan yang dimanipulasi di masa krisis covid-19 (Tahun 2020 da

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Gyawali, Santosh. "Does Model Reflect on Reality? Exploring Beneish M Score on Selected Private Commercial Banks in Nepal." Journal of Nepalese Business Studies 14, no. 1 (2021): 18–28. http://dx.doi.org/10.3126/jnbs.v14i1.41485.

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This research explores if possible fraudulent financial statement is present in private commercial banks in Nepal. This study examines the viability of Beneish M-score model in detecting probable earning manipulation considering the sample of 16 private commercial banks including the joint ventures. The published annual report (income statement and balance sheet) of the year 2018 and 2019 of respective banks are used as a secondary source of information. This research employs Beneish M-score equation and threshold value -2.22 as keys to analysis. The result shows even four banks are engaging i

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Fernández-González, Raquel, Félix Puime-Guillén, Patricia Coloret Portela, and Judit Koltai. "Economics of the Fish Processing Industry: Applying the Beneish M-Score Model." International Journal of Economic Sciences 14, no. 1 (2025): 147–61. https://doi.org/10.31181/ijes1412025183.

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Financial statement manipulation has been a practice since the dawn of commerce, resulting in substantial financial losses that have a significant impact on the market. Various factors can lead to such behaviour, such as economic downturns or strong competitive pressures, which affect all sectors of the economy. One of these sectors, the frozen fish industry, stands out in Galicia (Spain) because of its importance due to its strategic location, with a large number of companies integrated into this commercial sector. One of these companies, Hiperxel S.L., was one of the best known for its devel

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Trusty, Hanna, and Muhammad Fithrayudi Triadmaja. "ANALISIS DETEKSI FRAUD LAPORAN KEUANGAN DENGAN METODE BENEISH M-SCORE (STUDI KASUS PT BANK TABUNGAN NEGARA PERSERO TBK)." Neraca 19, no. 1 (2023): 29–41. http://dx.doi.org/10.48144/neraca.v19i1.1445.

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The financial statements present important disclosures in maintaining the quality of the capital market also explain the current state of the company and its going concern in the future. However, many financial reports are disclosed as misstatements due to manipulation, falsification, and fraud by changing the value and financial information. Self-detection of financial statement fraud is an important matter that must be prioritized. This study uses the Beneish M-Score model to detect potential manipulation of annual financial reports with case study in PT Bank Tabungan Negara (BTn) Persero Tb

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Hartanto, Rudy. "Pengaruh Political Connections dan Foreign Ownership terhadap Kecurangan Laporan Keuangan Perbankan di Indonesia." Owner 7, no. 3 (2023): 2141–49. http://dx.doi.org/10.33395/owner.v7i3.1555.

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Kecurangan laporan keuangan merupakan jenis fraud yang sering terjadi di suatu perusahaan khususnya perbankan. salah satu cara yang digunakan untuk mendeteksi perbankan melakukan kemungkinan kecurangan laporan adalah dengan menggunakan Beneish M-Score. Indonesia sebagai salah satu negara yang juga memiliki sejarah ikatan politik dalam segala bidang, mendorong adanya tujuan yang menarik untuk melihat apakah ikatan politik yang diukur dengan political connection memiliki pengaruh terhadap kecurangan laporan keuangan di perbankan. Penelitian ini juga bertujuan untuk menguji foreign ownership dan

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Anggraeni, Fitri Nur, and Tarjo. "ANALISIS BENEISH M-SCORE DALAM MENDETEKSI INDIKASI FRAUD LAPORAN KEUANGAN." APSSAI ACCOUNTING REVIEW 4, no. 1 (2024): 46–64. https://doi.org/10.26418/apssai.v4i1.104.

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Penelitian ini bertujuan untuk mendeteksi adanya indikasi fraud pada suatu laporan keuangan menggunakan Beneish M-Score. PT TIMAH Tbk merupakan perusahaan sektor pertambangan yang digunakan sebagai objek penelitian ini. Jenis penelitian ini merupakan studi kasus dengan pendekatan deskriptif. Jenis data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan PT TIMAH Tbk selama periode tahun 2018 – 2022. Metode pengumpulan data untuk memperoleh data yang dibutuhkan menggunakan metode studi pustaka dan dokumentasi. Teknik analisis data menggunakan Beneish M-Score Model dengan tekn

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Risky, Mezi Muria, Nizarul Alim Mohammad, and Prasetyono. "The Ability of the Beneish M-Score To Detect the Trends of Fraud in the Indonesian Sharia Stock Index." Journal of Economics, Finance and Management Studies 07, no. 01 (2024): 756–70. https://doi.org/10.5281/zenodo.10603954.

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The purpose of this study is to determine the level of ability of the Beneish M-Score in detecting financial statement fraud tendencies. This study uses a quantitative approach with logistic regression analysis techniques. The results of this study provide empirical evidence that is different from research on manufacturing companies, state-owned companies, banking, mining, non-financial companies, property companies, real estate and building construction. The contribution of the empirical results of this study shows that overall the Beneish M-Score model is unable to detect the tendency of fra

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Risky, Mezi Muria, Nizarul Alim Mohammad, and Prasetyono. "The Ability of the Beneish M-Score To Detect the Trends of Fraud in the Indonesian Sharia Stock Index." Journal of Economics, Finance and Management Studies 07, no. 01 (2024): 756–70. https://doi.org/10.5281/zenodo.10608352.

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The purpose of this study is to determine the level of ability of the Beneish M-Score in detecting financial statement fraud tendencies. This study uses a quantitative approach with logistic regression analysis techniques. The results of this study provide empirical evidence that is different from research on manufacturing companies, state-owned companies, banking, mining, non-financial companies, property companies, real estate and building construction. The contribution of the empirical results of this study shows that overall the Beneish M-Score model is unable to detect the tendency of fra

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Boermawan, Grenadi, and Rizka Indri Arfianti. "PENGARUH FRAUD TRIANGLE TERHADAP KECURANGAN PELAPORAN KEUANGAN DENGAN BENEISH M-SCORE MODEL." JOURNAL OF APPLIED MANAGERIAL ACCOUNTING 6, no. 2 (2022): 173–86. http://dx.doi.org/10.30871/jama.v6i2.4009.

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Semua perusahaan memiliki tujuan yang sama yaitu untuk mencari atau mendapatkan keuntungan sebanyak-banyaknya. Membuat beberapa pihak baik disengaja maupun tidak disengaja melakukan kesalahan dalam menyajikan laporan keuangan perusahaan. Kesalahan dalam melakukan penyajian laporan keuangan yang disengaja disebut sebagai tindakan fraud. Maka penelitian ini untuk mengetahui pengaruh Financial Stability, External Pressure, Personal Financial Need, Financial Targets, Nature Of Industry, Ineffective Monitoring Organizational Structure dan Rationalization terhadap kecurangan pelaporan keuangan. Tekn

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Dharma Pangestu, Andy, Reni Oktavia, and Yunia Amelia. "Pendeteksian kecurangan laporan keuangan dengan menggunakan model beneish m-score: perspektif fraud diamond." Jurnal Akuntansi, Keuangan, dan Manajemen 1, no. 4 (2020): 301–13. http://dx.doi.org/10.35912/jakman.v1i4.90.

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Purpose: This study aims to prove whether pressure, opportunity, rationalization and capability elements of fraud diamond theory related to financial statements fraud. Research methodology: This associative research uses quantitative data with sources from company website and the Indonesia Stock Exchange (IDX). 55 companies listed in the infrastructure, utility and transportation sectors on the IDX during the 2016-2018 period used as the population in this research, with a total of 153 observations as sample. This research used logistic regression with IBM SPSS Statistics 26 program. Results:

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Tarjo, Tarjo, and Nurul Herawati. "The Comparison of Two Data Mining Method to Detect Financial Fraud in Indonesia." Accounting and Finance Review (AFR) Vol.2(1) Jan-Mar 2017 2, no. 1 (2017): 01–08. http://dx.doi.org/10.35609/afr.2017.2.1(1).

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Objective - This research is expected to improve the weaknesses in the research conducted by Tarjo and Herawati (2015). The objective of this study was to analyse two data mining methods in detecting financial fraud based on Beneish m-score model. Methodology/Technique - The research data were companies who committed fraud based Database Case Sanctions Issuers and Public Companies which was released by the Financial Services Authority in the period 2001-2014. For comparison, researchers also used data from companies that did not commit fraud. Companies were selected based on the same industry

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Kusuma, Fajar Yulianto Dwi, and Isna Putri Rahmawati. "Analysis of Measurement of Financial Difficulties and Financial Report Fraud (A Case Study at PT Asabri (Persero) 2010-2018)." AKUMULASI: Indonesian Journal of Applied Accounting and Finance 2, no. 1 (2023): 35–52. http://dx.doi.org/10.20961/akumulasi.v2i1.736.

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This study aims to examine the financial health condition and whether there is an indication of fraudulent financial statements or not at PT ASABRI (Social Insurance for the Armed Forces of the Republic) in 2010-2018 by using the Altman Z-Score, Springate S-Score, Grover G-Score, Beneish M-Score, and Dechow F-Score methods. PT ASABRI became the object of the study due to the result of an audit conducted by the BPK (The Audit Board of the Republic of Indonesia) in 2021 that found fraud in financial management and investment funds at PT ASABRI. To measure financial distress, the researchers used

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Pranoto, Edi, Salma Dwitya Fidella, and Eka Sally Moretta. "Pendeteksian Kecurangan Laporan Keuangan Model Beneish M-Score Pada Perusahaan Sektor Perbankan Indonesia." Jurnal Kajian Akuntansi, Auditing dan Perpajakan 1, no. 1 (2024): 33–44. https://doi.org/10.35760/jkaap.2024.v1i1.10877.

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Survei Association Certified Fraud of Examiner (ACFE, 2019) bahwa industri perbankan termasuk dalam industri yang paling dirugikan dengan adanya kecurangan (fraud). Penelitian ini bertujuan untuk mendeteksi dan mengetahui jumlah serta persentase perusahaan perbankan yang melakukan tindakan kecurangan dengan menggunakan lima indeks hitung Beneish M-Score. Populasi perusahaan sektor perbankan di Bursa Efek Indonesia (BEI) periode 2018-2022. Sampel menggunakan teknik purposive sampling populasi sebanyak 47 perusahaan dengan sampel 25 perusahaan. Analisis data yang digunakan pada penelitian ini ad

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Kodirin. "Apakah PT Rekayasa Industri Merekayasa Laporan Keuangan? Sebuah Analisis Menggunakan Beneish M-Score." Jurnalku 1, no. 4 (2021): 278–86. http://dx.doi.org/10.54957/jurnalku.v1i4.63.

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Penelitian ini bertujuan untuk mengetahui apakah laporan keuangan PT Rekayasa Industri (Rekind) tahun 2018 terindikasi dimanipulasi atau tidak. Penelitian ini bersifat deskriptif dengan menggunakan data sekunder. Laporan keuangan komparatif Rekind tahun 2018 yang tersedia di website Rekind menjadi objek penelitian ini. Rekind mengalami kesulitan keuangan akibat perselisihan dengan PT Amara Panca Utama terkait proyek Banggai Ammonia Plant (BAP). Model Beneish M-Score digunakan untuk mengukur potensi manipulasi pada laporan keuangan. Dugaan penelitian ini adalah PT Rekayasa Industri terindikasi

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Santosa, Setyarini, and Josep Ginting. "Evaluasi Keakuratan Model Beneish M-Score Sebagai Alat Deteksi Kecurangan Laporan Keuangan (Kasus Perusahaan Pada Otoritas Jasa Keuangan di Indonesia)." Majalah Ilmiah Bijak 16, no. 2 (2019): 75–84. http://dx.doi.org/10.31334/bijak.v16i2.508.

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This research has been conducted aiming to see in more detail whether the fraud detection model that has been used so far, the Beneish M-Score, is capable of being one of the tools to see financial report fraud occurring in the business world. This is interesting to study considering that many companies in the Financial Services Authority (OJK) in Indonesia receive warnings and even fines for the delay in submitting financial reports to Capital Market Authority.To carry out the analysis process as in the objectives in the first paragraph, the research team took a sample of 23 companies on the

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Khan, Ajaan Rahman, and Mohsina Akter. "An Analysis of Earnings Management: Evidence from Food & Allied Industry of Bangladesh." International Journal of Accounting and Financial Reporting 7, no. 2 (2017): 359. http://dx.doi.org/10.5296/ijafr.v7i2.12205.

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The objective of the study is to examine the existence of earnings management within listed companies in the food and allied industry of Bangladesh. The renowned Beneish Model has been used to test whether the firms are involved in any sort of earnings manipulation or not. In addition, the tendency of the companies to continuous practice of earnings manipulation has been examined. The study covers a span of 5 years from 2011 to 2015 where the financial figures are tested on the model to find the probability of the companies being a manipulator of earnings. According to Beneish model, companies

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Milania, Serenandika Devita, and Triyono Triyono. "Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan dengan Menggunakan Beneish M-Score Model." Jurnal Impresi Indonesia 1, no. 3 (2022): 261–74. http://dx.doi.org/10.36418/jii.v1i3.31.

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Pendahuluan: Kecurangan laporan keuangan merupakan salah satu jenis fraud yang pada umumnya sering dilakukan oleh perusahaan dalam bentuk komunikasi antara pemilik perusahaan dengan pengelola perusahaan. Tujuan dari laporan keuangan adalah untuk memberikan informasi mengenai posisi keuangan, kinerja keuangan, dan arus kas perusahaan yang bermanfaat bagi investor dan pengguna laporan keuangan. Tujuan: Tujuan dari penelitian ini untuk mengetahui dan menganalisis pengaruh financial stability, change in auditor, effective monitoring, change in director, dan arrogance terhadap terjadinya kecurangan

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Milania, Serenandika Devita, and Triyono Triyono. "Pengaruh Fraud Pentagon terhadap Kecurangan Laporan Keuangan dengan Menggunakan Beneish M-Score Model." Jurnal Impresi Indonesia 1, no. 3 (2022): 261–74. http://dx.doi.org/10.58344/jii.v1i3.31.

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Pendahuluan: Kecurangan laporan keuangan merupakan salah satu jenis fraud yang pada umumnya sering dilakukan oleh perusahaan dalam bentuk komunikasi antara pemilik perusahaan dengan pengelola perusahaan. Tujuan dari laporan keuangan adalah untuk memberikan informasi mengenai posisi keuangan, kinerja keuangan, dan arus kas perusahaan yang bermanfaat bagi investor dan pengguna laporan keuangan. Tujuan: Tujuan dari penelitian ini untuk mengetahui dan menganalisis pengaruh financial stability, change in auditor, effective monitoring, change in director, dan arrogance terhadap terjadinya kecurangan

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Valaskova, Katarina, and Richard Fedorko. "Beneish M-score: A measure of fraudulent financial transactions in global environment?" SHS Web of Conferences 92 (2021): 02064. http://dx.doi.org/10.1051/shsconf/20219202064.

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Research background: Earnings is a source of information for capital owners, potential investors, competitors, customer and supplier of the company. Managers have the direct motivation and knowledge and use adequate techniques to adjust legally the reported earnings to meet the specific requirements of the company and achieve stable financial results. Thus, earnings management is currently the most provocative and highly topical issue in the field of finance and accounting at the global perspective. Purpose of the article: The main purpose of the paper is to detect the manipulation with earnin

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L Hasibuan, Gresia, Iskandar Muda, and Keulana Erwin. "Detection of Financial Statement Fraud on Property and Real Estate Companies Listed on IDX." International Journal of Research and Review 9, no. 12 (2022): 269–82. http://dx.doi.org/10.52403/ijrr.20221229.

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The purpose of this study aims to detect financial statement fraud in property and real estate companies listed on the Indonesia Stock Exchange from 2015 to 2020. The type of data in this study is secondary data. The sampling method used is purposive sampling with a total sample of 43 companies. The data analysis technique uses the Beneish Model which consists of the Beneish Ratio Index and the Beneish M-Score. The results showed that there were 21 companies indicated as manipulators in 2016, 26 companies indicated as manipulators in 2017, 21 companies indicated as manipulators in 2018, 17 com

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Kusuma, Sherawanti Permata, Melati Oktafiyani, Imang Dapit Pamungkas, and Juli Ratnawati. "The Beneish M-Score Model in Detecting Fraudulent Financial Reporting: The Hexagon Perspective Theory." Jurnal Penelitian Ekonomi dan Bisnis 9, no. 1 (2024): 15–28. http://dx.doi.org/10.33633/jpeb.v9i1.8369.

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This research aims to investigate the effect of fraud on fraudulent financial reports (FFR) using the hexagon theory. The seven factors were financial stability, external pressure, ineffective monitoring, auditor changes, director changes, arrogance, and collusion. This study has a population of health companies listed on the IDX in 2018-2021. This study uses a quantitative approach. Based on the logistic regression analysis, the study finds that financial stability, change director, and arrogance affect FFR. On the other hand, external pressure, ineffective monitoring, auditor change, and col

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Fenyves, Veronika, Tomasz Pisula, and Tibor Tarnoczi. "Investigation of accounting manipulation using the Beneish model: Hungarian case." Economics & Sociology 16, no. 4 (2023): 347–63. http://dx.doi.org/10.14254/2071-789x.2023/16-4/18.

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The study examined the manipulation level of Hungarian corporate financial statements using Beneish’s M-score model with eight variables between 2017 and 2021. The research also investigated whether the financial statement manipulations depend on the type of sector, company size and age, and region. The research sample was comprised of 32,024 financial statements each year. Statistical tests were used to compare the M-score values of several groups. The proportion of companies with possibly manipulated financial statements varied between 46.43% and 51.67% in the five years. It can be concluded

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Rachmi, Fitri Aulia, Djoko Supatmoko, and Bunga Maharani. "Analisis Financial Statement Fraud Menggunakan Beneish M-Score Model Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia." e-Journal Ekonomi Bisnis dan Akuntansi 7, no. 1 (2020): 7. http://dx.doi.org/10.19184/ejeba.v7i1.16091.

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Penelitian ini bertujuan menguji dan menganalisis penggunaan model Beneish M-Score untuk mendeteksi financial statement fraud. Data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan pertambangan terbuka di Indonesia. Metode penelitian yang digunakan adalah metode kuantitatif dengan analisis diskriminan. Metode analisis diskriminan digunakan untuk menganalisa hubungan antara model Beneish M-Score dengan financial statement fraud dengan cara melihat faktor atau variabel mana yang secara nyata dapat mempengaruhi variabel dependen. Pengaplikasian analisis diskriminan dilakukan

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Husein, Hartina, Putri A. Saleh, Dwi Kriaswantini, and Ribka S. F. Bonara. "Deteksi Manipulasi Laporan Keuangan Menggunakan Model Beneish M-Score pada BUMN yang Terdaftar di Pasar Modal." JURNAL AKUNTANSI 18, no. 1 (2023): 1–10. http://dx.doi.org/10.37058/jak.v18i1.5609.

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Putra, Rosyid Nur Anggara, and Cici Nurmayang Sari. "New Fraud Diamond dan Deteksi Kecurangan Financial Statement pada Perusahaan Manufaktur Yang Terdaftar Di ISSI." Jurnal Akuntansi dan Audit Syariah (JAAiS) 4, no. 2 (2023): 175–93. http://dx.doi.org/10.28918/jaais.v4i2.1119.

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ABSTRACT Financial statement fraud is an intentional act by certain parties in manipulating financial numbers on financial statements so that the disclosure of information is not appropriate. To detect such fraud, several approaches can be taken through financial target, nature of industry, earnings growth, and change in directors. The purpose of this study is to examine the influence of the new fraud diamond model on financial statement fraud as measured by the Beneish M-Score model. The population in this study uses manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) f

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Spătăcean, Ioan-Ovidiu. "Testing the Beneish Model Relevance in Case of Entities with Confirmed Reputational Risk." Acta Marisiensis. Seria Oeconomica 13, no. 1 (2019): 43–48. http://dx.doi.org/10.2478/amso-2019-0005.

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AbstractThe Beneish model is a useful tool for assessing the potentially fraudulent behaviour of an entity that could resort to misstated financial reporting by manipulating earnings. Tarjo ---amp--- Herawati (2015) concluded that “the M-score of the Beneish model was generally able to detect financial fraud”, following a study on 35 listed companies that were confronted with allegations of fraud in the period 2001-2014, by accessing the sanctions database applied to companies of public interest (issuers) published by the Financial Supervisory Authority. Also, Ahmet Ozcan (2018) stated that th

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