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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Juara: Jurnal Riset Akuntansi Akuisisi : Jurnal Akuntansi Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Abdi Insani Community Development Journal: Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat International Journal of Business, Economics, and Social Development Akuntansi dan Teknologi Informasi Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of Development Economics and Digitalization, Tourism Economics (JDEDTE) Jurnal Publikasi Ekonomi dan Akuntansi
Widaningsih, Mimin
Universitas Pendidikan Indonesia
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FINANCIAL STATEMENT FRAUD DETECTION USING THE BENEISH M-SCORE AND ITS IMPLICATIONS FOR FIRM VALUE: A NARRATIVE LITERATURE REVIEW Shukurulloxon Mutalibov; Elis Mediawati; Mimin Widaningsih
Journal of Development Economics and Digitalization, Tourism Economics Vol. 3 No. 2 (2026): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v3i2.3650

Abstract

Financial statement fraud remains a major concern for investors, regulators, and researchers because it reduces the reliability of financial reporting and can lead to significant economic losses. Among the various approaches developed to detect such fraud, the Beneish M-Score has become one of the most widely used tools due to its practicality and reliance on publicly available financial data. This study reviews the existing literature on the use of the Beneish M-Score in detecting financial statement fraud and examines the implications of such fraud for firm value. Using a narrative literature review approach, this article synthesizes prior theoretical and empirical studies related to fraud detection, earnings manipulation, and market responses to fraudulent financial reporting. The review shows that the Beneish M-Score is a useful initial screening tool for identifying potential earnings manipulation, although its effectiveness varies across countries, industries, and regulatory environments. The literature also indicates that financial statement fraud generally has a negative effect on firm value through declining investor confidence, falling stock prices, reputational damage, and higher costs of capital. Overall, this study highlights the importance of early fraud detection and emphasizes that the Beneish M-Score can provide meaningful insights when used alongside other analytical approaches and supported by strong corporate governance. Keywords: financial statement fraud; Beneish M-Score; firm value; earnings manipulation; narrative literature review
Tinjauan Literatur atas Peran Karakteristik Auditor dalam menentukan Fee Audit dan Implikasinya terhadap Kualitas Audit Rizwandi, Hafiz Fazie; Tantri, Gita Khaliana; Sasmedi, Bagas Fathias; Widaningsih, Mimin
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7102

Abstract

Audit quality is an important aspect in maintaining the credibility of financial statements and reducing information asymmetry between management and stakeholders. Although several studies have examined the relationship between auditor characteristics, audit fees, and audit quality, the findings remain varied and have not been comprehensively reviewed. This article aims to present a literature review on the role of auditor characteristics in determining audit fees and their implications for audit quality. This study employs a literature review method with narrative-qualitative analysis of articles from SINTA and Scopus indexed journals over the past ten years. The results indicate that audit fee determination is influenced by auditor characteristics, including public accounting firm reputation, professional experience, and gender, while also reflecting audit effort intensity, client complexity, and engagement risk. Meanwhile, audit quality is affected by several factors, such as auditor competence and experience, independence, public accounting firm reputation, and auditors’ understanding of clients’ internal control systems. The relationship between audit fees and audit quality shows mixed results, where higher fees may enhance audit quality through increased audit effort, but may also reduce audit quality if they create economic dependence that compromises auditor independence. These findings highlight the importance of considering auditor characteristics in determining audit fees to ensure that audit quality is maintained.
Tax management research 2010–2025: a bibliometric and thematic evolution analysis Haidar Faiz Rabbani; Adhitya Krisna Murti; Muhammad Handihandana; Muhammad Iqbal Pratama; Mimin Widaningsih
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 2 (2026): Agustus 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i2.17191

Abstract

This study addresses the fragmented and single-database dependent nature of existing bibliometric reviews in tax management research, which limits comprehensive understanding of the field’s intellectual structure. The objective is to map the thematic evolution and research landscape of tax management from 2010 to 2025 through a comparative cross-database analysis. The method employs bibliometric and co-word analysis using VOSviewer on 150 publications indexed in both Scopus and Google Scholar, examining publication trends, citation patterns, and keyword co-occurrence networks. Unlike prior studies restricted to a single indexing platform, this research integrates multiple databases to provide a more inclusive representation of scholarly output. The results reveal 3,106 total citations with an average of 103.53 citations per paper, an h-index of 16, and five distinct thematic clusters covering administrative operations, firm-level empirical analysis, financial characteristics, governance and tax planning, and the central theme of tax management. Temporal overlay shows a shift from governance-focused inquiries (2019–2020) toward empirical and context-sensitive studies (2022–2023). Density mapping identifies high research concentration on core concepts, while corporate governance, earnings management, and firm-level financial attributes remain underexplored. The conclusion confirms that tax management research has matured into a technologically engaged and institutionally complex field, yet significant gaps persist. Future research should adopt cross-database frameworks, investigate the impact of emerging technologies such as artificial intelligence and blockchain, and prioritize country-specific comparative studies in emerging economies.
Determinants of Optimal Investment: The Role of Accounting Quality, Debt Maturity Structure, and Accounting Prudence Indah Fitriani; Hafiz Zaki Prakoso; Mimin Widaningsih; Rozmita Dewi R
International Journal of Business, Economics, and Social Development Vol. 7 No. 4 (2026): International Journal of Business, Economics, and Social Development (IJBESD)
Publisher : Rescollacom (Research Collaborations Community)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v7i4.1388

Abstract

This study examines the effect of accounting quality, debt maturity structure, and accounting prudence on optimal investment in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using purposive sampling, 46 manufacturing companies were selected as the research sample. This descriptive, quantitative study applies multiple linear regression analysis processed with SPSS. The results show that accounting quality has a positive effect on optimal investment, debt maturity structure has no significant effect, and accounting prudence has a negative effect. Simultaneously, all three variables significantly affect optimal investment. These findings highlight the importance of accounting quality in reducing information asymmetry and improving capital allocation, while excessive prudence may constrain optimal investment decisions.
Co-Authors Adhitya Krisna Murti Adjie Hartadji Achmad Agus Widarsono Aminah, Neng Hasnah Siti Athaya, Muhammad Randy Nashwan Auliya, Nanda Az-Zahra, Azka Amalia Badria Muntashofi Desmiranti Lestari, Sofie Elis Mediawati, Elis Fauzan, Muhammad Akmal Firdaus, Radith Faris Gustiyaz, Lutfhi Muhammad Hafiz Zaki Prakoso Haidar Faiz Rabbani Hazim, Raihan Hibrizi, Rafa Naufal Ikin Solikin Indah Fitriani Indah Fitriani Ira Revita Khalisya Putri Koeswanti Khoirunnisa, Tiara Cantika Kholis Frendika Muhamad Radinal Ramdhan Muhammad Handihandana Muhammad Iqbal Pratama Musaev Tulkin Natatsa Salsabila Nisa, Dilla Fadillatun Nor Aishah Mohd Ali Nur Azizah, Alya Nur Hakim, Desy Nuriyah, S. Rizka Rahman, Fauzan Binti Abdul Raihan Hazim Ramadhani, Sifa Aulia Ranadimajid, Muhammad Indirafi Ra’no Shamsiddinova Revant Ibrani Haposan Sinaga Revita, Ira Rizwandi, Hafiz Fazie Rosalinda Rozaiha Ab. Majid Rozmita Dewi R S. Rizka Nuriyah Saeful Anwar, Saeful Salina Abdullah Samuel Theodorus Wangsa Sasmedi, Bagas Fathias Shalsanabila Ramadhani, Annisa Shukurulloxon Mutalibov Sukmana, Fedora Azalia Dwiputri Tantri, Gita Khaliana Triyono, Bambang Triyono, Bambang Wahyuni, Wulan Sri Weninggalih, Kinanti Yoana Khairunissa Santi