Detecting Potential Financial Statement Fraud Using the Fraud Pentagon Analysis: Evidence from Indonesia

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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...

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Bibliographic Details
Published in:	Review of Integrative Business and Economics Research
Main Author:	Puspaningsih A.; Zulfikri M.; Suwaldiman; Sanusi Z.M.
Format:	Article
Language:	English
Published:	GMP Press & Printing Co., 2024
Online Access:	https://www.scopus.com/inward/record.uri?eid=2-s2.0-85207757291&partnerID=40&md5=ef1873c2e73f2d9a8117b6f40f908003

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