Jurnal Penelitian Ekonomi dan Bisnis
Vol. 9 No. 1 (2024): March 2024

The Beneish M-Score Model in Detecting Fraudulent Financial Reporting: The Hexagon Perspective Theory

Kusuma, Sherawanti Permata (Unknown)
Oktafiyani, Melati (Unknown)
Pamungkas, Imang Dapit (Unknown)
Ratnawati, Juli (Unknown)

Article Info

Publish Date
05 Apr 2024

Abstract

This research aims to investigate the effect of fraud on fraudulent financial reports (FFR) using the hexagon theory. The seven factors were financial stability, external pressure, ineffective monitoring, auditor changes, director changes, arrogance, and collusion. This study has a population of health companies listed on the IDX in 2018-2021. This study uses a quantitative approach. Based on the logistic regression analysis, the study finds that financial stability, change director, and arrogance affect FFR. On the other hand, external pressure, ineffective monitoring, auditor change, and collusion do not affect FFR. Keywords:Fraudulent financial reporting, Hexagon theory, Beneish M-Score

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Journal Info
Jurnal Penelitian Ekonomi dan Bisnis
Website

Abbrev

jpeb

Publisher

Universitas Dian Nuswantoro

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

JPEB is a periodical publication (two times a year, in March and September) with the primary objective to disseminate scientific articles in the fields of management, economics, accounting, and islamic economics. JPEB is accept your manuscript both written in Indonesian or ...