Pendeteksian Financial Shenanigans pada Laporan Keuangan PT Garuda Indonesia TBK

Natalis, Natalis (2022) Pendeteksian Financial Shenanigans pada Laporan Keuangan PT Garuda Indonesia TBK. JURNAL MANEKSI.

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Abstract

This study aims to analyze the existence of financial statement manipulation by PT Garuda Indonesia (Persero) Tbk. This act of manipulating financial statements is called financial shenanigans which can trick investors about the company's actual performance and financial position. PT Garuda Indonesia (Persero) Tbk in 2018 received a lot of public attention regarding the manipulation of financial statements on income accounts. This action is not in accordance with the Financial Accounting Standards (SAK) in force in Indonesia. This has attracted the attention of researchers to analyze the indications of other shenanigan actions in the financial statements of PT Garuda Indonesia (Persero) Tbk. This study analyzes shenanigan actions number 1 to number 7 in the financial statements of PT Garuda Indonesia (Persero) Tbk for the period 2016-2018 using growth analysis techniques and common size. The results of this study indicate an indication of shenanigan number 1 for premature revenue recognition, shenanigan no.2 which is indicated due to a very significant increase in accounts receivable compared to an increase in sales or operating income from 2017 to 2018 and shenanigan action number 5 which is indicated by an increase in trade payables related parties deemed unreasonable. Shenanigan no. 3, shenanigan no 4, shenanigan no 6 and shenanigan no 7 are not found in the financial statements of PT Garuda Indonesia (Persero) Tbk for the period 2016-2018.

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