Kemampuan Beneish M-Score Dalam Memprediksi Fraudulent Financial Reporting

  • Made Yessi Puspitha Fakultas Ekonomika, Bisnis dan Humaniora Universitas Dhyana Pura, Indonesia
  • Ni Nyoman Ayu Diantini Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia

Abstract

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

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Published
2023-02-26
How to Cite
PUSPITHA, Made Yessi; DIANTINI, Ni Nyoman Ayu. Kemampuan Beneish M-Score Dalam Memprediksi Fraudulent Financial Reporting. E-Jurnal Akuntansi, [S.l.], v. 33, n. 2, p. 570-588, feb. 2023. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/98096>. Date accessed: 09 june 2023. doi: https://doi.org/10.24843/EJA.2023.v33.i02.p20.
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