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Elly Suryani

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Open access Aug 2026

Assessing the performance of dechow F-score and benford's law in detecting financial statement fraud

Purpose: This study aims to assess the performance of   Dechow F-Score and Benford’s Law methods in detecting indications of financial statement fraud in healthcare sector companies listed on the Indonesia Stock Exchange during 2020–2024. Methodology/Approach: This study uses a descriptive comparative approach. Seconda...

Amanda Putri Zanty, Elly Suryani · 0 citations

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