Tarjo Tarjo, Prasetyono Prasetyono, Eklamsia Sakti, Pujiono, Yusarina Mat-Isa, Otniel Safkaur
Detection of fraudulent financial stewardship in the cash flow section is an exciting thing and is rarely studiThis research empirically tests the discovery of fraudulent financial statements based on basic cash flow shenanigans. Thsample of this study amounted to 470 data mining companies in Indonesia, Malaysia, China, and Japan. The analysis metod used is a positive approach. The results show that all ratios used can predict fraudulent financial statements. Three ratiof cash flow shenanigans, namely change in receivable to cash flow operations, days payable outstanding, and change inventory to cash flow operations, significantly affect the F-Score. Meanwhile, the six cash flow shenanigans ratios, namcash flow operations to current liability, operating cash flow ratio, free cash flow, cash flow operations to total liability, dapayable outstanding, and change in inventory to cash flow operations, have a significant effect on the M-Score. © 2023 The Author(s). Published by Vilnius Gediminas Technical University.
Faculty of Economics and Business, Universitas Trunojoyo Madura, Bangkalan, Indonesia; Faculty of Economics, Universitas Negeri Surabaya, Surabaya, Indonesia; Faculty of Accountancy, Universiti Teknologi MARA Cawangan Selangor, Kampus Puncak Alam, Malaysia; Faculty of Economics and Business, Universitas Cenderawasih, Jayapura, Indonesia
