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

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

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 hea...

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Bibliographic Details
Main Authors: Sherawanti Permata Kusuma, Melati Oktafiyani, Imang Dapit Pamungkas, Juli Ratnawati
Format: Article
Language:Indonesian
Published: Universitas Dian Nuswantoro 2024-04-01
Series:Jurnal Penelitian Ekonomi dan Bisnis
Online Access:https://publikasi.dinus.ac.id/index.php/jpeb/article/view/8369
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