Analisis Fraud Menggunakan Financial Shenanigans Pada Pt Perusahaan Gas Negara (Persero) TBK

Natalia, Christina; Christian, Natalis; Antoni, Antoni; Hendri, Jhoni; Devina, Devina

doi:10.38043/jiab.v6i2.3132

Cited by 3 publications

(3 citation statements)

References 6 publications

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“…Lalu, DJP terus mengajukan upaya peninjauan kembali kepada Mahkamah Agung di mana hasil keputusannya adalah perusahaan ini harus membayar sengketa pajak senilai Rp 3.06 triliun tahun 2021 (Prasetyo, 2021). Berdasarkan hasil analisis earning manipulation shenanigans, tidak terdapat indikasi fraud pada laporan keuangan perusahaan ini (Christian et al, 2021). Sehingga, penelitian ini bertujuan untuk menganalisa dugaan manipulasi laporan keuangan oleh PGAS pada periode 2017-2022 dari sisi arus kas menggunakan cash flow shenanigans.…”

Section: Pendahuluanunclassified

Analisis Indikasi Manipulasi Laporan Keuangan Menggunakan Cash Flow Shenanigans Pada PT Perusahaan Gas Negara Tbk

Christian,

Febriana,

Chairika

et al. 2023

JIAH

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PT Perusahaan Gas Negara Tbk mengalami 4 kasus perkara sengketa pajak tahun 2012 dan 2013 bersama yang berakhir harus membayar Rp 3.06 triliun atas tuntutan perkara tersebut pada tahun 2021 oleh Mahkamah Agung. Tujuan penelitian ini untuk menganalisa dugaan manipulasi laporan arus kas oleh PT Perusahaan Gas Negara Tbk periode 2017-2022 dengan menggunakan 3 teknik cash flow shenanigans. Penelitian ini menggunakan pendekatan kuantitatif dalam pengumpulan data serta metode penulisan menggunakan deskriptif kualitatif dengan teknik analisis konten. Hasil penelitian ini menunjukkan adanya indikasi fraud pada cash flow shenanigans no. 2 atas perbedaan pembayaran pajak penghasilan dan peletakan pembayaran utang promissory notes (utang lancar) pada aktivitas investasi (laporan arus kas) yang menaikkan arus kas operasional tahun 2018. Penelitian ini diharapkan dapat memperluas pemahaman terjadinya manipulasi laporan keuangan dalam menarik perhatian investor selain berfokus menaikkan laba yaitu ketersengajaan kenaikan arus kas operasional lewat perpindahan arus masuk keluarnya kas operasional dari atau ke aktivitas arus kas lainnya.

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Section: Pendahuluanunclassified

Analisis Indikasi Manipulasi Laporan Keuangan Menggunakan Cash Flow Shenanigans Pada PT Perusahaan Gas Negara Tbk

Christian,

Febriana,

Chairika

et al. 2023

JIAH

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“…Financial shenanigans are used in names accounting flexibility, but its abuse remains unrevealed ultimately eroding shareholder value (Christian & Jully stella, 2021). The method that is often used by an accountant in his fraudulent actions is by making fake journal entries to hide misappropriation of assets (Christina et al, 2021).…”

Section: Financial Shenanigansmentioning

confidence: 99%

Analysis of Cash Flow Shenanigans on PT. Pertamina (Persero) Tbk

Christian,

Vinelia,

Juwenni

et al. 2023

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Currently, In Indonesia, there are a rising number of instances of financial figures being fraudulently altered. An alleged corruption case occurred from 2009 to 2012. Where, PT Pertamina Patra Niaga entered into a non-cash fuel sale and purchase agreement with PT Asmin Koalindo Tuhup. This study aims to analyze the alleged corruption case that happened to PT Pertamina and analyze fraud cases using cash flow shenanigans. Secondary data for this study was obtained from PT Pertamina (Persero) Tbk's official website. The financial statements of the company for the years prior to, during, and following the fraud will be compared in this study to draw conclusions. The majority of the ratio proves that PT Pertamina experienced a decline in business in 2009. Where as PT. Pertamina needs more time to sell their inventoryand collect their receivable.

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“…They fall under the category of material things, serve just one's own interests, and hurt others (Mardianto & Tiono, 2019). A financial report becomes irrational when fraud is perpetrated since the financial statements of the firm do not accurately reflect the situation (Christina et al, 2021). According to the Indonesian Islamic University Student Audit Board (2021), In order to trick investors into believing that the company's income is rising, its cash flow is strong and efficient, and the position of the company's balance sheet is in a secure condition, fraudulent financial statements are acts of fraud committed by the company regarding the level of financial soundness of the company.…”

Section: Introductionmentioning

confidence: 99%

Detection of Cash Flow Shenanigans in The Financial Reports of PT Waskita Karya Tbk

Christian

Pina

Christian

et al. 2023

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To better understand if fraud occurs in the financial reports generated by PT Waskita Karya Tbk in 2020–2022, the research problem is linked to the Cash Flow Shenanigans hypothesis. Positive and negative aspects of the contemporary, still-evolving age exist, such as an increase in dishonesty or fraud. Intentional deception has the dual goals of deceiving others and enhancing one's personal benefit. Financial statements that are false, especially those that mention cash flow, are one of the most typical forms of fraud. The information reviewed in this article suggests that PT Waskita Karya Tbk may be using the company's cash flow to conduct fraud or perpetrate it again. Using the company's cash flow ratio and keywords from the available references, this research approach combines qualitative and quantitative analysis. According to reports, the company transferred monies intended for financing activities to operational funds in the first cash flow scam. Reviewing the study's findings revealed that the company had stolen money. The fourth Cash Flow Shenanigan is an increase in operational cash flow caused by unsustainable operations. Finding out if PT Waskita Karya Tbk has ever engaged in fraud is vital since fraud may hurt all parties, especially investors.

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Analisis Fraud Menggunakan Financial Shenanigans Pada Pt Perusahaan Gas Negara (Persero) TBK

Cited by 3 publications

References 6 publications

Analisis Indikasi Manipulasi Laporan Keuangan Menggunakan Cash Flow Shenanigans Pada PT Perusahaan Gas Negara Tbk

Analisis Indikasi Manipulasi Laporan Keuangan Menggunakan Cash Flow Shenanigans Pada PT Perusahaan Gas Negara Tbk

Analysis of Cash Flow Shenanigans on PT. Pertamina (Persero) Tbk

Detection of Cash Flow Shenanigans in The Financial Reports of PT Waskita Karya Tbk

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