Analysis of Measurement of Financial Difficulties and Financial Report Fraud (A Case Study at PT Asabri (Persero) 2010-2018)
Fajar Yulianto Dwi Kusuma,
Isna Putri Rahmawati
Abstract:This study aims to examine the financial health condition and whether there is an indication of fraudulent financial statements or not at PT ASABRI (Social Insurance for the Armed Forces of the Republic) in 2010-2018 by using the Altman Z-Score, Springate S-Score, Grover G-Score, Beneish M-Score, and Dechow F-Score methods. PT ASABRI became the object of the study due to the result of an audit conducted by the BPK (The Audit Board of the Republic of Indonesia) in 2021 that found fraud in financial management a… Show more
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