PENERAPAN MODEL BENEISH (1999) DAN MODEL ALTMAN (2000) DALAM PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN
ABSTRACT: Financial fraud is
costly and it can be done by almost everyone within (and outside of) an
organization. Prevention through early detection of fraud is an important way
to reduce fraud. The objective of this research is to prove whether certain
models may be utilized to detect financial statement fraud. This study is using Beneish’s (1999) and
Altman (2000) models to detect financial statement fraud. Two selected samples
that meet with pre-determined criterion have been selected and explored. The
result of the study shows that those models can be used to detect financial
statement fraud.
Penulis: Rima Novi
Kartikasari, Gugus Irianto
Kode Jurnal: jpakuntansidd1000036
