S. E. . Rosalia, Y. Bakhtiar, and Ahmad Saifi Athoillah, “Beneish M-Score Analysis as a Detector of Financial Report Fraud in Building Construction Sub-Sector Companies Listed on the Indonesia Stock Exchange (IDX)”, JBS Nexus, vol. 3, no. 1, pp. 91–109, Jun. 2026, Accessed: Jul. 24, 2026. [Online]. Available: https://publisher.uthm.edu.my/ojs/index.php/jbsnexus/article/view/25457