Praktik Fraud Dalam Kasus Kepailitan Perusahaan

Abstract

This research aims to knowing Fraud Practices that occur in the Bankruptcy process in a company such as well as fraud in the implementation of the process of recording financial statements, effectiveness Internal control, strengthening the code of ethics and triggering the attitude of the Company's leaders. This research approach uses descriptive qualitative research methods and uses Inductive data analysis. Through triangulation techniques, researchers conduct data mining regarding fraud that occurred before the company was declared bankrupt by using data collection techniques with interviews with companies and curators who help deal with this case and then observe the object of research on the data related to fraud. The results of the study show that the practice of fraud often occurs in companies experiencing bankruptcy, in this case in several Processes settlement of bankruptcy, the company has the potential for fraud to occur in it, including Fraud in the Company's financial process, one of which is the Board of Directors combining finance personally with the Company's finances, in addition at the time of the bankruptcy determination tracing only based on the facts of assets alone does not consider the existence of financial statements owned by the company in previous periods. Conditions for Fraud This causes the company to go bankrupt.

Detection of Financial Distress Mediated by Fraudulent Financial Statements with the F-Score and Z-Score Approach in the Pandemic Era Listed on the Indonesia Stock Exchange

“…Upaya yang dilakukan manajemen bertujuan untuk menutupi kondisi perusahaan yang sebenarnya dengan merubah akun pendapatan, beban dan liabilitas. Hal ini sejalan dengan hasil penelitian yang dilakukan oleh (Wulandari et al, 2021) dan (Andrew, et al, 2022) Berdasarkan tabel 4.10, stimulus menunjukkan nilai minimum sebesar -0,244 dan nilai maksimum sebesar 0,321 dengan rata-rata sebesar 0,022 serta standar deviasi 0,082. Hal ini menunjukkan bahwa stimulus yang diproksikan dengan nilai ROA pada penelitian ini terdapat nilai tertinggi mencapai 0,321 dengan rata-rata sebesar 0,022 yang artinya banyak perusahaan yang masih belum mencapai ROA yang maksimal.…”

“…Sehingga perlu adanya perbaikan yang dilakukan dengan memanipulasi laporan keuangan. Namun, dalam penelitian ini tidak signifikan berbeda dengan hasil penelitian Wulandari et al (2021) yang menyatakan bahwa manajemen perusahaan berupaya menutupi kondisi perusahaan yang sedang kritis dengan mengubah akun pendapatan dan liabilitas.…”