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All Journal Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi
Devy Diana Dinda Bestari
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Economics, Econometrics & Finance

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The TESTING THE BENEISH M-SCORE MODEL IN DETECTING FRAUDULENT FINANCIAL STATEMENTS WITH THE HEXAGON FRAUD THEORY: FRAUD Devy Diana Dinda Bestari; Triyanto, Eko
SUBSTANSI Vol 9 No 2 (2025): JURNAL SUBSTANSI
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35837/subs.v9i2.3643

Abstract

Research objective: This study aims to test the Beneish M-Score model in detecting fraudulent financial statements with the Fraud Hexagon theory. Method: This research is quantitative, with purposive sampling used to collect samples from secondary data from the financial reports of construction companies for the 2022-2024 period. Data analysis methods used descriptive analysis and logistic regression analysis using IBM SPSS 25 software. Research findings: The research findings show that pressure, opportunity, rationalization, capability, arrogance, and collusion partially and simultaneously do not influence fraudulent financial statements. Practical implication: Companies need to consider other factors in preventing fraud, such as corporate governance and internal control, especially the effectiveness of audits as actors in detecting potential fraudulent acts. Keywords: Finance; Fraud; Hexagon; M-Score; Ratio.
Co-Authors Eko Triyanto