Deteksi Financial Statement Fraud : Model Beneish M-Score, dan Model F-Score

  • Patmawati Patmawati Fakultas Ekonomi Universitas Sriwijaya, Indonesia
  • Meita Rahmawati Fakultas Ekonomi Universitas Sriwijaya, Indonesia

Abstract

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 97.5%. Meanwhile, using the F-Score model in 2018 it was 5%, in 2019 it was 7.5% and in 2020 it was 5%. Based on these two models, an effective model for detecting financial statement fraud is the Beneish M-Score model.


Keywords: Financial Statement Fraud; Model Beneish M-Score; Model F-Score.

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Published
2023-01-26
How to Cite
PATMAWATI, Patmawati; RAHMAWATI, Meita. Deteksi Financial Statement Fraud : Model Beneish M-Score, dan Model F-Score. E-Jurnal Akuntansi, [S.l.], v. 33, n. 1, p. 34-44, jan. 2023. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/92753>. Date accessed: 21 nov. 2024. doi: https://doi.org/10.24843/EJA.2023.v33.i01.p03.
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