This study analyzes the effect of fraud pentagon and efficacy F-score model in detecting fraudulent financial reporting Indonesia. The sample used is company’s annual report subject to Financial Service Authority (OJK) sanctions a twofold comparative from companies not same year industry type. was selected using purposive sampling method. data analyzed logistic regression analysis. test results...

Financial statement fraud has received a lot of attention over the past few years and will continue to become concern because financial can appear in various forms such as hiding assets, exaggerating sales profits, understating liabilities costs. Even once deceptive fraudulent accounting practices are initiated, whole system manipulation be used maintain appearance sustainability. reports by sh...

In this era, technological developments have a significant influence in business. However, many taxpayers abuse the use of technology to commit fraud. Therefore, there needs be system that can filter and detect data who This research is conducted analyze digital forensics' role dealing with fraud determine critical success factors support forensics detecting study uses qualitative reasearch whe...

both academic and auditing firms have been searching for ways to detect corporate fraud. The main objective of this study was to present a model to detect financial reporting fraud by companies listed on Tehran Stock Exchange (TSE) using genetic algorithm. For this purpose, consistent with theoretical foundations, 21 variables were selected to predict fraud in financial reporting that finally, ...

a r t i c l e i n f o Corporate financial fraud has a severe negative impact on investors and the capital market in general. The current resources committed to financial fraud detection (FFD), however, are insufficient to identify all occurrences in a timely fashion. Methods for automating FFD have mainly relied on financial statistics, although some recent research has suggested that linguisti...

The research aims to find out which model is most effective in detecting financial statement fraud by using the Beneish M-Score and F-Score model. population of banking sector listed on Indonesia Stock Exchange for period 2018 - 2020 with a total 48 banks. sample totaled 40 banks purposive sampling method. results study stated that calculating index beneficial model, it showed there were indica...

Learning to detect fraud in large-scale accounting data is one of the long-standing challenges in financial statement audits or forensic investigations. Nowadays, the majority of applied techniques refer to handcrafted rules derived from known fraud scenarios. While fairly successful, these rules exhibit the drawback that fraudsters gradually adapt and find ways to circumvent them. In addition,...

A fr.ludsler can be an impersonator or a swindler. An impersonator is an illegitimate user who steals resources from the victims by "laking over" their accounts. A swindler is a Icgilimllle user who intentionally harms the system or olber users by deception. Previous rescart:h efforts in fraud detection concenrrnle on identifYing frauds caused by impersonators. Detecting fmuds conducted by swin...

Organizations must protect their information systems from a variety of threats. Usually they employ isolated defenses such as firewalls, intrusion detection and fraud monitoring systems, without cooperating with the external world. Organizations belonging to the same markets (e.g., financial organizations, telco providers) typically suffer from the same cyber crimes. Sharing and correlating inf...

Identifying Financial Statement Fraud (FSF) events is very crucial in text mining. The researcher’s community mostly utilized the data mining method for detecting FSF. In this direction, quantitative has by research i.e. financial ratio presented fraud financial statements. On investigation there no researches like auditor's remarks present published reports. For reason, paper develops opti...