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All Journal Journal of Auditing, Finance, and Forensic Accounting EAJ (ECONOMICS AND ACCOUNTING JOURNAL) ADMA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Communautaire: Journal of Community Service Income : Digital Business Journal Jurnal Pengabdian Pada Masyarakat IPTEKS
Lestari, Ayu Ambang
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Comparing Beneish and Dechow Model in Predicting Financial Shenanigans: Evidence from Energy Sector in Emerging Market Septian, Defel; Sayuti, Alfian; Khairunnisa, Khairunnisa; Lestari, Ayu Ambang; Febrianti, Vina
JAFFA Vol 14, No 1 (2026): April
Publisher : Master of Accounting Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/jaffa.v14i1.33632

Abstract

Based on a 2024 ACFE survey, financial statement fraud is the type of fraud that causes the highest average loss compared to other types. Several approaches exist for predicting financial statement fraud, including the Beneish M-Score (hereafter M-Score) and Dechow F-Score (hereafter F-Score). The purpose of this study is to evaluate which model best predicts financial statement fraud in Indonesia’s energy industry. The research sample was determined using a purposive sampling method. The sample consists of 140 financial statements from energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2024 that were indicated to be free from violations related to their financial reporting. The results reveal that the F-Score model is more effective in detecting financial statement fraud in energy companies, with a 100% accuracy rate and a 0% error rate, while the M-Score model obtained a 73% accuracy rate and a 27% error rate. This research is expected to provide implications for stakeholders in selecting the right model to predict financial statement fraud, especially in energy sector.
Co-Authors Alfian Sayuti Andanawarih, Parasdya Pandhu Arie Cahyani Bagas Anggara Baiq Dinda Puspita Ayu Candra, Wahyu Lestari Defel Septian Febrianti, Vina Febriyanty, Ni Putu Karinina Hardyanti Hardyanti, Hardyanti Khairunnisa Khairunnisa Lalu Yayan Ardiansyah Maulidah Fitria Memy Wardani Elthia Muliani Ni Ketut Sriwinarti R. Ayu Ida Aryani Wiwik Wida Farwati