Analisis Beneish Ratio Index Untuk Mendeteksi Kecurangan Laporan Keuangan ( S…

Fraud in financial statement is one of the action taken by manipulation the contents of financial statement where the goals is to gain personal gain. Based on data from capital RTTN - ACFE (2018), this type of financial statement fraud has the lowes case rate of 10% with the highest average loss rate compared to other types of fraud, which is $800.000. This study aims to deal with the possibili…