Detecting Potential Financial Statement Fraud Using the Fraud Pentagon Analysis: Evidence from Indonesia
This study aims to detect potential fraudulent financial statements using the Fraud Pentagon Analysis. Detection of potential fraudulent financial statements is measured using the Beneish M-Score. The study was conducted on the mining companies listed on the Indonesia Stock Exchange during 2015-2019...
Published in: | Review of Integrative Business and Economics Research |
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Main Author: | |
Format: | Article |
Language: | English |
Published: |
GMP Press & Printing Co.,
2024
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Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85207757291&partnerID=40&md5=ef1873c2e73f2d9a8117b6f40f908003 |