{"id":"https://openalex.org/W4312391376","doi":"https://doi.org/10.1145/3556089.3556106","title":"The Application of Beneish M-Score Method in Detecting Fraudulent Manipulation on Financial Statements (Case Study of Indonesian Government-State Owned Enterprise (SOE) Registered on Indonesian Stock Exchange 2016-2020","display_name":"The Application of Beneish M-Score Method in Detecting Fraudulent Manipulation on Financial Statements (Case Study of Indonesian Government-State Owned Enterprise (SOE) Registered on Indonesian Stock Exchange 2016-2020","publication_year":2022,"publication_date":"2022-07-16","ids":{"openalex":"https://openalex.org/W4312391376","doi":"https://doi.org/10.1145/3556089.3556106"},"language":"en","primary_location":{"id":"doi:10.1145/3556089.3556106","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3556089.3556106","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2022 13th International Conference on E-business, Management and Economics","raw_type":"proceedings-article"},"type":"conference-paper","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5068012187","display_name":"Bambang Leo Handoko","orcid":"https://orcid.org/0000-0001-7218-8362"},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Bambang Leo Handoko","raw_affiliation_strings":["Accounting Department, Bina Nusantara University, Indonesia"],"raw_orcid":"https://orcid.org/0000-0001-7218-8362","affiliations":[{"raw_affiliation_string":"Accounting Department, Bina Nusantara University, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5043082393","display_name":"Eunice Shevlin Wiyardi","orcid":null},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Eunice Shevlin Wiyardi","raw_affiliation_strings":["Accounting Department, Bina Nusantara University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department, Bina Nusantara University, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5070541216","display_name":"Jessica Stevanie Handoko","orcid":null},"institutions":[{"id":"https://openalex.org/I166073570","display_name":"Binus University","ror":"https://ror.org/03zmf4s77","country_code":"ID","type":"education","lineage":["https://openalex.org/I166073570"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Jessica Stevanie Handoko","raw_affiliation_strings":["Accounting Department, Bina Nusantara University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Accounting Department, Bina Nusantara University, Indonesia","institution_ids":["https://openalex.org/I166073570"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I166073570"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":1,"citation_normalized_percentile":{"value":0.28903579,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":94,"max":97},"biblio":{"volume":null,"issue":null,"first_page":"457","last_page":"466"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.9957000017166138,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.9957000017166138,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9915000200271606,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11653","display_name":"Financial Distress and Bankruptcy Prediction","score":0.9846000075340271,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/stock-exchange","display_name":"Stock exchange","score":0.6992828845977783},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.618012547492981},{"id":"https://openalex.org/keywords/accrual","display_name":"Accrual","score":0.6022587418556213},{"id":"https://openalex.org/keywords/index","display_name":"Index (typography)","score":0.5780851244926453},{"id":"https://openalex.org/keywords/leverage","display_name":"Leverage (statistics)","score":0.5536582469940186},{"id":"https://openalex.org/keywords/accounts-receivable","display_name":"Accounts receivable","score":0.5315043330192566},{"id":"https://openalex.org/keywords/accounting","display_name":"Accounting","score":0.47530826926231384},{"id":"https://openalex.org/keywords/market-liquidity","display_name":"Market liquidity","score":0.4500827193260193},{"id":"https://openalex.org/keywords/sample","display_name":"Sample (material)","score":0.41198205947875977},{"id":"https://openalex.org/keywords/finance","display_name":"Finance","score":0.3909794092178345},{"id":"https://openalex.org/keywords/actuarial-science","display_name":"Actuarial science","score":0.3739144504070282},{"id":"https://openalex.org/keywords/statistics","display_name":"Statistics","score":0.1464061439037323},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.11566120386123657}],"concepts":[{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.6992828845977783},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.618012547492981},{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.6022587418556213},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.5780851244926453},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.5536582469940186},{"id":"https://openalex.org/C202451310","wikidata":"https://www.wikidata.org/wiki/Q328554","display_name":"Accounts receivable","level":2,"score":0.5315043330192566},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.47530826926231384},{"id":"https://openalex.org/C183582576","wikidata":"https://www.wikidata.org/wiki/Q184783","display_name":"Market liquidity","level":2,"score":0.4500827193260193},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.41198205947875977},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3909794092178345},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.3739144504070282},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.1464061439037323},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.11566120386123657},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1145/3556089.3556106","is_oa":false,"landing_page_url":"https://doi.org/10.1145/3556089.3556106","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2022 13th International Conference on E-business, Management and Economics","raw_type":"proceedings-article"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, Justice and strong institutions","score":0.550000011920929}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":15,"referenced_works":["https://openalex.org/W1573779543","https://openalex.org/W2121146822","https://openalex.org/W2149535930","https://openalex.org/W2550996781","https://openalex.org/W2555351043","https://openalex.org/W2577504301","https://openalex.org/W2734360053","https://openalex.org/W2805131170","https://openalex.org/W2880032562","https://openalex.org/W2924999000","https://openalex.org/W2994426242","https://openalex.org/W3122987964","https://openalex.org/W3136133224","https://openalex.org/W4206973877","https://openalex.org/W7067845970"],"related_works":["https://openalex.org/W2591759732","https://openalex.org/W4372055733","https://openalex.org/W2378382452","https://openalex.org/W2950869737","https://openalex.org/W2378300627","https://openalex.org/W2358230037","https://openalex.org/W2350269688","https://openalex.org/W2386757561","https://openalex.org/W2357590461","https://openalex.org/W851676785"],"abstract_inverted_index":{"This":[0],"research":[1,71,126],"aims":[2],"to":[3,56,108,156],"identify":[4],"and":[5,46,53,113],"examine":[6],"the":[7,65,70,84,90,110,119],"detection":[8],"of":[9,19,92,124],"financial":[10,157],"fraud":[11,139,150],"using":[12],"Beneish":[13,129],"M-Score":[14,130],"analysis.":[15],"The":[16,94,103,122],"analysis":[17],"consists":[18],"eight-fold":[20],"independent":[21],"variables:":[22],"Days":[23],"Sales":[24,37],"in":[25,138,147,154],"Receivable":[26],"Index":[27,31,35,39,42,48,51],"(DSRI),":[28],"Gross":[29],"Margin":[30],"(GMI),":[32],"Asset":[33],"Quality":[34],"(AQI),":[36],"Growth":[38],"(SGI),":[40],"Depreciation":[41],"(DEPI),":[43],"Selling,":[44],"General":[45],"Administrative":[47],"(SGAI),":[49],"Leverage":[50],"(LVGI),":[52],"Total":[54,57],"Accruals":[55],"Assets":[58],"(TATA).":[59],"Secondary":[60],"data":[61,66,111],"is":[62,97,131],"utilized":[63],"throughout":[64],"collection":[67],"process":[68],"whilst":[69],"sample":[72,96],"involves":[73],"11":[74],"government-":[75],"state":[76],"owned":[77],"enterprise":[78],"(SOE)":[79],"that":[80,128],"are":[81],"registered":[82],"on":[83],"Indonesian":[85],"Stock":[86],"Exchange":[87],"(BEI)":[88],"over":[89],"year":[91],"2016-2020.":[93],"aforementioned":[95],"elected":[98],"by":[99],"purposive":[100],"sampling":[101],"technique.":[102],"researchers":[104],"adopt":[105],"SPSS":[106],"25":[107],"conduct":[109],"processing":[112],"multiple":[114],"linear":[115],"regression":[116],"for":[117,135,143],"testing":[118],"corresponding":[120],"hypotheses.":[121],"results":[123],"this":[125],"indicate":[127],"not":[132],"only":[133],"proven":[134],"its":[136,144],"effectiveness":[137],"detection,":[140],"but":[141],"also":[142],"comprehensive":[145],"assistance":[146],"expecting":[148],"potential":[149],"inside":[151],"BUMNs,":[152],"particularly":[153],"regard":[155],"statements.":[158]},"counts_by_year":[{"year":2026,"cited_by_count":1}],"updated_date":"2026-07-29T14:22:42.915294","created_date":"2025-10-10T00:00:00"}