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...