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Serina Serina

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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 · 0 citations

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