Open access
Aug 2026
Machine Learning–Based Detection of Financial Statement Frauds: Evidence from Firms Listed on the Indonesia Stock Exchange
This study analyzes 914 firm-year observations derived from 119 firms listed on the Indonesia Stock Exchange, including 13 confirmed fraud firms, resulting in a highly imbalanced fraud-to-non-fraud ratio of approximately 1:8.
Chilvannie Chilvannie, Serina Serina, Darusalam Darusalam
· Engineering, Technology &... · 0 citations