ANALISIS FRAUD HEPTAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN METODE BENEISH M-SCORE (Studi Empiris pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)

Handayani, Deanita (2025) ANALISIS FRAUD HEPTAGON DALAM MENDETEKSI FRAUDULENT FINANCIAL REPORTING MENGGUNAKAN METODE BENEISH M-SCORE (Studi Empiris pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023). FRAUD HEPTAGON IN DETECTING FRAUDULENT FINANCIAL REPORTING USING THE METHOD OF BENEISH M-SCORE, 20 (2). 337 -364. ISSN ISSN : 2685-6441 (Online) ISSN : 1907-7769 (Print)

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Abstract

This study investigates the factors influencing fraudulent financial reporting in
banking companies listed on the Indonesia Stock Exchange from 2019 to 2023,
utilizing the Fraud Heptagon Theory and the Beneish M-Score method. The
research aims to empirically test the impact of financial stability, personal financial
need, external pressure, financial targets, nature of industry, ineffective
monitoring, total accrual, director change, number of corporate governance
courses, and executive director’s remuneration on fraudulent financial reporting.
The findings reveal that financial stability, financial targets, and total accrual
significantly affect fraudulent financial reporting, while other factors do not show
a significant relationship. This research contributes to the understanding of fraud
detection in financial statements and highlights the importance of effective
monitoring and realistic financial targets to mitigate fraudulent practices. Future
research is recommended to explore additional variables and alternative models
for predicting financial fraud.
Keywords: Fraud, Fraud Heptagon; Fraudulent Financial Reporting

Item Type: Article
Additional Information: Deanita Handayani(Penulis-142210178) Indra Kusumawardhani(Pembimbing)
Uncontrolled Keywords: Fraud, Fraud Heptagon; Fraudulent Financial Reporting
Subjek: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > (S1) Akuntansi
Depositing User: Bayu Pambudi
Date Deposited: 16 Oct 2025 08:21
Last Modified: 16 Oct 2025 08:21
URI: http://eprints.upnyk.ac.id/id/eprint/44501

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