alfian, fhiqi, and NiNyoman Triani. “FRAUDULENT FINANCIAL REPORTING DETECTION USING BENEISH M-SCORE MODEL IN PUBLIC COMPANIES IN 2012-2016”. Asia Pacific Fraud Journal, vol. 4, no. 1, June 2019, pp. 27-42, https://apfjournal.or.id/index.php/apf/article/view/95.