![]() ![]() This is the main basis for further research. Whereas in the sample of companies not subject to sanctions from the OJK, the number of companies included in the non-manipulator category is actually smaller, 52%, calculated using M-Score. In sample of companies that were sanctioned by the OJK, the number of non-manipulator companies according to the Beneish M-Score calculation was 62% and for companies included in the manipulator classification only 38%. The 23 companies that were sanctioned by the OJK compared to 23 not sanctioned companies. To carry out the analysis process as in the objectives in the first paragraph, the research team took a sample of 23 companies on the Indonesia Stock Exchange, where the companies were in the list of OJK. This is interesting to study considering that many companies in the Financial Services Authority (OJK) in Indonesia receive warnings and even fines for the delay in submitting financial reports to Capital Market Authority. This research has been conducted aiming to see in more detail whether the fraud detection model that has been used so far, the Beneish M-Score, is capable of being one of the tools to see financial report fraud occurring in the business world. ![]()
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