<> "The repository administrator has not yet configured an RDF license."^^ . <> . . . "ANALISA METODE BENEISH M-SCORE DAN DECHOW F-SCORE\r\nDALAM MENDETEKSI INDIKASI FRAUDULENT FINANCIAL\r\nREPORTING\r\n"^^ . "Penelitian ini bertujuan untuk membandingkan dua metode pendeteksian\r\nkecurangan laporan keuangan yaitu metode Beneish m-score dan metode Dechow\r\nf-score. Populasi dalam penelitian ini adalah seluruh Perusahaan di Bursa Efek\r\nIndonesia yang terkena sanksi terkait kecurangan laporan keuangan selama\r\nperiode 2000-2024. Penerapan sanksi tersebut terinformasi dari situs bursa efek\r\nIndonesia dan beberapa media massa elektronik ternama nasional. Total\r\nkeseluruhan perusahaan yang menjadi sampel sebanyak 7 perusahaan dengan\r\nobservasi penelitian selama 3 tahun, jadi jumlah observasi penelitian sebanyak 21\r\nobservasi. Hasil penelitian membuktikan bahwa perusahaan terindikasi melakukan\r\nkecurangan laporan keuangan hasil perhitungan persentase akurasi rate dengan\r\nmetode Dechow f-score sebesar 33,3% lebih rendah dari persentase akurasi rate\r\ndengan metode Beneish m-score 61,9%, dengan hasil ini memberikan kesimpulan\r\nbahwa hipotesis yang menyatakan “Dechow f-score lebih efektif dalam\r\nmendeteksi indikasi kecurangan laporan keuangan dibandingkan Beneish mscore” tidak didukung.\r\n\r\nKata Kunci: Deteksi Kecurangan Laporan Keuangan, Dechow f-score,\r\nBeneish m-score\r\nThis study aims to compare two methods of detecting financial statement fraud,\r\nnamely the Beneish m-score method and the Dechow f-score method. The\r\npopulation in this study were all companies on the Indonesia Stock Exchange that\r\nwere sanctioned for financial statement fraud during the period 2000-2024. The\r\napplication of these sanctions was informed from the Indonesian stock exchange\r\nwebsite and several well-known national electronic mass media. The total number\r\nof companies sampled was 7 companies with research observations for 3 years, so\r\nthe number of research observations was 21 observations. The results of the study\r\nprove that the company is indicated to commit financial statement fraud, the\r\nresults of the calculation of the percentage accuracy rate with the Dechow f-score\r\nmethod of 33.3% are lower than the percentage accuracy rate with the Beneish mscore method of 61.9%, with these results providing a conclusion that the\r\nhypothesis stating “Dechow f-score is more effective in detecting indications of\r\nfinancial statement fraud than Beneish m-score” is not supported.\r\nKeywords: Financial Statement Fraud Detection, Dechow f-score, Beneish mscore."^^ . "2024-08-13" . . . . . "UNIVERSITAS LAMPUNG"^^ . . . "FAKULTAS EKONOMI DAN BISNIS , UNIVERSITAS LAMPUNG"^^ . . . . . . . . . "Miharsi\t"^^ . "\tDiah "^^ . "Miharsi\t \tDiah "^^ . . . . . . "ANALISA METODE BENEISH M-SCORE DAN DECHOW F-SCORE\r\nDALAM MENDETEKSI INDIKASI FRAUDULENT FINANCIAL\r\nREPORTING\r\n (File PDF)"^^ . . . "tesis full bab 5 dan dapus tanpa pembahasan - DIAH MIHARSI.pdf"^^ . . . "ANALISA METODE BENEISH M-SCORE DAN DECHOW F-SCORE\r\nDALAM MENDETEKSI INDIKASI FRAUDULENT FINANCIAL\r\nREPORTING\r\n (File PDF)"^^ . . . "ANALISA METODE BENEISH M-SCORE DAN DECHOW F-SCORE\r\nDALAM MENDETEKSI INDIKASI FRAUDULENT FINANCIAL\r\nREPORTING\r\n (File PDF)"^^ . . . "ABSTRAK - DIAH MIHARSI.pdf"^^ . . . "ANALISA METODE BENEISH M-SCORE DAN DECHOW F-SCORE\r\nDALAM MENDETEKSI INDIKASI FRAUDULENT FINANCIAL\r\nREPORTING\r\n (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "ANALISA METODE BENEISH M-SCORE DAN DECHOW F-SCORE\r\nDALAM MENDETEKSI INDIKASI FRAUDULENT FINANCIAL\r\nREPORTING\r\n (Other)"^^ . . . . . . "ANALISA METODE BENEISH M-SCORE DAN DECHOW F-SCORE\r\nDALAM MENDETEKSI INDIKASI FRAUDULENT FINANCIAL\r\nREPORTING\r\n (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "ANALISA METODE BENEISH M-SCORE DAN DECHOW F-SCORE\r\nDALAM MENDETEKSI INDIKASI FRAUDULENT FINANCIAL\r\nREPORTING\r\n (Other)"^^ . . . . . . "ANALISA METODE BENEISH M-SCORE DAN DECHOW F-SCORE\r\nDALAM MENDETEKSI INDIKASI FRAUDULENT FINANCIAL\r\nREPORTING\r\n (Other)"^^ . . . . . . "ANALISA METODE BENEISH M-SCORE DAN DECHOW F-SCORE\r\nDALAM MENDETEKSI INDIKASI FRAUDULENT FINANCIAL\r\nREPORTING\r\n (Other)"^^ . . . . . . "ANALISA METODE BENEISH M-SCORE DAN DECHOW F-SCORE\r\nDALAM MENDETEKSI INDIKASI FRAUDULENT FINANCIAL\r\nREPORTING\r\n (Other)"^^ . . . . . . "ANALISA METODE BENEISH M-SCORE DAN DECHOW F-SCORE\r\nDALAM MENDETEKSI INDIKASI FRAUDULENT FINANCIAL\r\nREPORTING\r\n (Other)"^^ . . . . . . "lightbox.jpg"^^ . . . 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"ANALISA METODE BENEISH M-SCORE DAN DECHOW F-SCORE\r\nDALAM MENDETEKSI INDIKASI FRAUDULENT FINANCIAL\r\nREPORTING\r\n (Other)"^^ . . . . . . "small.jpg"^^ . . "HTML Summary of #88232 \n\nANALISA METODE BENEISH M-SCORE DAN DECHOW F-SCORE \nDALAM MENDETEKSI INDIKASI FRAUDULENT FINANCIAL \nREPORTING \n\n\n" . "text/html" . . . "330 Ekonomi" . .