Wisdianti, Diza and Arum, Enggar and Wijaya, Rico (2022) The Analysis of Fraud Detection Using the Beneish Ratio Index and the F Score Model Method on the Financial Statements of the State-Owned Insurance Companies Registered in Indonesia. In: Proceedings of the 2nd Universitas Kuningan International Conference on System, Engineering, and Technology, UNISET 2021, 2 December 2021, Kuningan, West Java, Indonesia.
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Abstract
This study aims to see a company that is trying to manipulate the presentation of the accounting report seen from the financial ratios of the Beneish M Score and Dechow F Score models. The Beneish M- Score Model is a model that uses eight ratios related to asset changes and sales growth consisting o
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 15:34 |
| Last Modified: | 17 Apr 2026 05:34 |
| URI: | http://eprints.eai.eu/id/eprint/39937 |
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