文章基本信息

标题：PENERAPAN MODEL BENEISH (1999) DAN MODEL ALTMAN (2000) DALAM PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN
本地全文：下载
作者：Rima Novi Kartikasari ; Rima Novi Kartikasari ; Gugus Irianto 等
期刊名称：Jurnal Akuntansi Multiparadigma
印刷版ISSN：2086-7603
电子版ISSN：2089-5879
出版年度：2010
卷号：1
期号：2
页码：323-340
DOI：10.18202/jamal.2010.08.7096
语种：English
出版社：University of Brawijaya
摘要：Financial fraud is costly and it can be done by almost everyone within (and outside of) an organisation. 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 utilised 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.
关键词：Criteria Supplier Selection; Integrated Supply Chain; Company Performance