Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal EQUILIBRIUM
Fatihah, Inayatul
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Fraud Detecting Using Beneish M-Score and F-Score: Which is More Effective? Husnurrosyidah, Husnurrosyidah; Fatihah, Inayatul
EQUILIBRIUM Vol 10, No 1 (2022): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v10i1.15351

Abstract

Beneish M-Score and F-Score are methods of identifying fraud in financial statements. The difference in research results between the two methods requires an in-depth study of the effectiveness of the Beneish M-Score and F-Score methods for detecting fraud. The type of research is descriptive and quantitative. The population in this study were companies registered in JII from 2017-2021. Through purposive sampling, ten sample companies were obtained. The results revealed that the Beneish M-Score method is more effective in detecting fraud in JII-registered companies in 2017-2021 than the F-Score. Evidenced by a higher level of accuracy and lower error type than the F-score method. However, the F-Score method has weaknesses in the level of accuracy and type error. Therefore, the Beneish M-Score helps regulators and auditors detect fraud in financial statements, so it is very important for potential investors to be able to make the right investing decisions.
Co-Authors Husnurrosyidah, Husnurrosyidah