Beneish M-Score, Audit Opinions, and Financial Manipulation: Evidence from Indonesia’s Infrastructure Sector

The increasing incidence of financial statement manipulation in Indonesia has raised serious concerns regarding the credibility of audit opinions issued by independent auditors. This study investigates the extent to which audit opinions reflect indications of financial manipulation, utilizing the Be...

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Bibliographic Details

Published in:	Jurnal AKSI (Akuntansi dan Sistem Informasi)
Main Authors:	Umarudin Kurniawan, Eksa Ridwansyah, Siska Aulia
Format:	Article
Language:	English
Published:	Politeknik Negeri Madiun 2025-09-01
Subjects:	audit expectation gap audit opinion beneish m-score financial statement manipulation
Online Access:	https://journal.pnm.ac.id/index.php/aksi/article/view/934