ANALISIS KECURANGAN PELAPORAN KEUANGAN BERBASIS STRATEGI BISNIS DAN BIAYA AUDIT DENGAN PENDEKATAN MODEL BENEISH M-SCORE

Abstrak

Cases of fraudulent financial reporting that have occurred both internationally and in Indonesia require further investigation as they remain provocative and relevant, influenced by many factors and can be viewed from multiple perspectives. indicates that The purpose of this research is to examine the relationship between business strategies and fraudulent financial reporting, and between audit fees and fraudulent financial reporting, from the perspective of management. In this study, business strategy was measured by assigning scores based on the Miles and Snow typology, exam fees were replaced with honoraria, and fraudulent financial statements were identified by calculation using the Beneish M-score model. The study uses a binary logistic regression technique that suggests prospects are more likely to have fraudulent business strategies compared to firms using defender strategies. Companies with high audit costs are at higher risk of fraud than companies with low audit costs. The findings may be used in future investigations related to financial reporting fraud.