Forensic Accounting on Indonesian Energy Sector with Beneish M-Score Model Analysis

Forensic Accounting on Indonesian Energy Sector with Beneish M-Score Model Analysis

연구 분야: Analysis

학회: ICEEG '22: Proceedings of the 6th International Conference on E-Commerce, E-Business and E-Government

The focus of this research is to assess the correlation between the basic variables of Dechow F-Score and the fraudulent financial statement that is marked by the Beneish M-Score by using the Indonesian Energy Sector company's financial data between 2016-2020. Dechow F-Score is a relative new method compared to Beneish M-Score Model. Both methods are included as one of tools that used by forensic accountants in detecting fraudulent financial statements. Recently the energy sector is considered as one of the business sectors which have a high fraud risk level. The implementation of forensic accounting can ease management and forensic accountant in detecting fraud.