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JURNAL AKUNTANSI MULTIPARADIGMA : Penerapan Model Beneish (1999) dan Model Altman (2000) dalam Pendeteksian Kecurangan Laporan Keuangan

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 fr...

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Main Author: Rima Novi Kartikasari, Gugus Irianto
Format: Jurnal
Language: Bahasa Indonesia
Published: Fak. Ekonomi dan Bisnis Universitas Brawijaya 2010
Subjects:
Fraud Financial statement fraud Prevention and detection of fraud Beneish’s Model Altman’s Model
Online Access: http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=79516
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id oai:lib.umy.ac.id:79516
recordtype oai_dc
spelling oai:lib.umy.ac.id:795162021-06-16T13:10:29ZJURNAL AKUNTANSI MULTIPARADIGMA : Penerapan Model Beneish (1999) dan Model Altman (2000) dalam Pendeteksian Kecurangan Laporan KeuanganRima Novi Kartikasari, Gugus IriantoFraud Financial statement fraud Prevention and detection of fraud Beneish’s Model Altman’s ModelFinancial 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.Fak. Ekonomi dan Bisnis Universitas Brawijaya2010Jurnal323-340ISBN:ISSN 2086-7603AKUNTANSI MULTIPARADIGMA Tahun Vol. No. 2010 1 2 Bahasa Indonesiahttp://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=79516
institution Universitas Muhammadiyah Yogyakarta
collection Perpustakaan Yogyakarta
language Bahasa Indonesia
topic Fraud Financial statement fraud Prevention and detection of fraud Beneish’s Model Altman’s Model
spellingShingle Fraud Financial statement fraud Prevention and detection of fraud Beneish’s Model Altman’s Model
Rima Novi Kartikasari, Gugus Irianto
JURNAL AKUNTANSI MULTIPARADIGMA : Penerapan Model Beneish (1999) dan Model Altman (2000) dalam Pendeteksian Kecurangan Laporan Keuangan
description 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.
format Jurnal
author Rima Novi Kartikasari, Gugus Irianto
author_sort Rima Novi Kartikasari, Gugus Irianto
title JURNAL AKUNTANSI MULTIPARADIGMA : Penerapan Model Beneish (1999) dan Model Altman (2000) dalam Pendeteksian Kecurangan Laporan Keuangan
title_short JURNAL AKUNTANSI MULTIPARADIGMA : Penerapan Model Beneish (1999) dan Model Altman (2000) dalam Pendeteksian Kecurangan Laporan Keuangan
title_full JURNAL AKUNTANSI MULTIPARADIGMA : Penerapan Model Beneish (1999) dan Model Altman (2000) dalam Pendeteksian Kecurangan Laporan Keuangan
title_fullStr JURNAL AKUNTANSI MULTIPARADIGMA : Penerapan Model Beneish (1999) dan Model Altman (2000) dalam Pendeteksian Kecurangan Laporan Keuangan
title_full_unstemmed JURNAL AKUNTANSI MULTIPARADIGMA : Penerapan Model Beneish (1999) dan Model Altman (2000) dalam Pendeteksian Kecurangan Laporan Keuangan
title_sort jurnal akuntansi multiparadigma : penerapan model beneish (1999) dan model altman (2000) dalam pendeteksian kecurangan laporan keuangan
physical 323-340
publisher Fak. Ekonomi dan Bisnis Universitas Brawijaya
publishDate 2010
url http://oaipmh-jogjalib.umy.ac.idkatalog.php?opo=lihatDetilKatalog&id=79516
isbn ISBN:ISSN 2086-7603
callnumber-raw AKUNTANSI MULTIPARADIGMA Tahun Vol. No. 2010 1 2
callnumber-search AKUNTANSI MULTIPARADIGMA Tahun Vol. No. 2010 1 2
_version_ 1702754120021049344
score 14.79448

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