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Sponsored Artificial Intelligence: A Modern Approach, Global Edition Artificial Intelligence: A Modern Approach, Global Edition

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Gita Olivia Sitompul

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Open access Jul 2026

Comparative Analysis of the Altman Z-Score and Beneish M-Score Methods in Detecting Financial Statement Fraud: A Case Study on Mining Sector Companies Listed on the IDX for the 2018-2024 Period

Financial statement fraud remains a significant threat to capital market integrity, with mining companies being particularly vulnerable due to commodity price volatility and complex accounting practices. This study compared the effectiveness of the Altman Z-Score and Beneish M-Score methods in detecting financial state...

Gita Olivia Sitompul, Vidyarto Nugroho · 0 citations

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