Abstract:
The Beneish M-Score exist as a model highly deployed in financial statement fraud
research. A diversity of results in previous research has brought up a concern about
the effectiveness of its formula. The author aims to research whether the variables
affect the M-Score result both partially and simultaneously. The sample utilized
within author’s research is sector from the Property and Real Estate from 2019 until
2023. The method of testing will be using the t-test and f-test to comprehend
reaction from its variables to M-Score result. The author limits this research only
to the Property and Real Estate sector from 2019 until 2023. By any chance future
research will be conducted, the researcher is suggested to use a different sector to
see its relevance among sectors or use a different time range to see its relevance
among periods.
