Pratama, A., Sidik, M. M. A., Asliana, E., Wijaya, L. R. P., & Astuti, S. (2026). Analysis of Financial Statement Manipulation Indications Using Beneish M-Score among Late IDX Filers, 2021-2024. Jurnal Relevansi : Ekonomi, Manajemen Dan Bisnis, 10(4), 573–587. https://doi.org/10.61401/relevansi.v10i4.614