ANALISIS DETEKSI FRAUD PADA LAPORAN KEUANGAN SEKTOR ORGANISASI KORBAN FRAUD

Abstract

Financial statement fraud is one of the critical issues in the modern business world, with serious implications for corporate sustainability and investor confidence. This study aims to analyze the relationship between financial distress conditions and the potential occurrence of fraud in corporate financial statements, using the Altman Z-Score and Beneish M-Score models. The research was conducted on companies in the mining, wholesale, and manufacturing sectors listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The samples were selected using a purposive sampling method, with the criterion of companies experiencing financial distress for three consecutive years. The results show a significant negative correlation between Altman and Beneish scores, indicating that companies under financial pressure tend to exhibit signs of financial statement fraud. These findings provide important contributions to auditing practices and capital market supervision, while also encouraging the use of data-driven detection methods to enhance transparency and integrity in financial reporting.