Rima Novi Kartikasari
Universitas Brawijaya

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PENERAPAN MODEL BENEISH (1999) DAN MODEL ALTMAN (2000) DALAM PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN Rima Novi Kartikasari; Gugus Irianto
Jurnal Akuntansi Multiparadigma Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (818.128 KB) | DOI: 10.18202/jamal.2010.08.7096

Abstract

Financial fraud is costly and it can be done by almost everyone within (and outside of) an organization. Prevention through early detection of fraud is an important way to reduce fraud. The objective of this research is to prove whether certain models may be utilized to detect financial statement fraud.  This study is using Beneish’s (1999) and Altman (2000) models to detect financial statement fraud. Two selected samples that meet with pre-determined criterion have been selected and explored. The result of the study shows that those models can be used to detect financial statement fraud.