Septian, Defel, Khairunnisa, Aril Indrawan, and Muhammad Irsa Suryaputra. “Analysis Of Potential Income Manipulation Using Beneish M-Score Model”. Islamic Accounting Journal 5, no. 2 (January 23, 2026): 123–134. Accessed February 4, 2026. https://ejournal.uinsalatiga.ac.id/index.php/iaj/article/view/5773.