This research aims to analyze and examine the effect of the fraud hexagon theory which is
classified by financial target, financial stability, external pressure, ineffective monitoring …

Accounting information in financial statements is very important for users of financial
statements when deciding. Management tries to make these financial statements perform …

Penelitian ini bertujuan untuk mendeteksi kecurangan terhadap laporan keuangan dengan
menggunakan Metode Beneish Rasio Indeks pada Perusahaan Subsektor Makanan dan …

The pandemic due to Covid-19 has had an impact on the sustainability of companies
including banking institutions. Many banking companies experienced financial difficulties …

Abstract Beneish M-Score and F-Score are methods of identifying fraud in financial
statements. The difference in research results between the two methods requires an in …

The rise of fraud has made a reliable and precise fraud detection model based on financial
reports critical to developing. This study uses discriminant analysis to test the Beneish M …

Financial statement fraud is the intentional falsification of financial information in order to
defraud investors, creditor or other stakeholders. This study focused on the influence of audit …

Kasus kecurangan telah terjadi sejak tahun 2001 silam. Hal tersebut berdampak kepada
penurunan perekonomian dunia. Pada tahun 2019, kembali terjadi penurunan …

Insurance firms nowadays become a highlight for society after some cases of payment
failure in Indonesia occur such as Jiwasraya, and Bumi Putera. It may decrease public trust …

Financial fraud merupakan salah satu bentuk kecurangan yang paling jarang terjadi, namun
mengakibatkan kerugian organisasi yang paling besar. Krisis finansial dan reputasi adalah …