ANALISIS PENGGUNAAN KETUJUH SHENANIGANS PADA LAPORAN KEUANGAN TAHUNAN PT TELKOM INDONESIA (PERSERO) TBK PADA PERIODE 2015-2019

Authors

DOI:

https://doi.org/10.31000/competitive.v6i2.4622

Abstract

Tujuan penelitian ini adalah untuk menganalisis serta mengetahui seberapa banyak penggunaan earnings manipulation Shenanigans nomor 1 hingga earnings manipulation Shenanigans nomor 7 pada PT Telkom Indonesia (Persero) Tbk.  Jenis penelitian ini menggunakan data kualitatif yaitu dengan cara mencari informasi yang tersedia di internet dan buku seperti laporan kasus manipulasi, laporan tahunan dan laporan keuangan perusahaan maupun bahan lainnya selama 5 tahun terakhir yaitu dari tahun 2015 hingga tahun 2019. Salah satunya menggunakan sumber buku Financial Shenanigans “How to Detect Accounting Gimmicks & Fraud in Financial Report†Third Edition.Dari hasil penelitian menunjukkan bahwa berdasarkan analisis pada PT Telkom Indonesia (Persero) Tbk tidak ditemukan adanya penggunaan Shenanigans nomor 1 hingga Shenanigans nomor 7.

Published

2023-01-04

Issue

Vol. 6 No. 2 (2022): Competitive Jurnal Akuntansi dan Keuangan

Section

Articles

License

 

The authors who publish in this journal agree to the following terms:

 

The authors retain copyright and grant the journal the right of first publication, with the work simultaneously licensed under a Lisensi Atribusi Creative Commons (CC BY) that allows others to share the work with acknowledgment of the work’s authorship and its initial publication in this journal.

 

Authors may enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (for example, posting it to an institutional repository or publishing it in a book), with acknowledgment of its initial publication in this journal.

 

Authors are permitted and encouraged to post their work online (for example, in institutional repositories or on their personal websites) prior to and during the submission process, as this can lead to productive exchanges as well as earlier and greater citation of the published work (see The Pengaruh Akses Terbuka ).

 

The Competitive Journal of Accounting and Finance applies the CC-BY-SA license or its equivalent as the optimal license for the publication, distribution, use, and reuse of scholarly works.

 

In developing strategies and setting priorities, the Competitive Journal of Accounting and Finance of Muhammadiyah University of Tangerang recognizes that free access is better than paid access, gratis access is better than restricted access, and libre under CC-BY-SA or its equivalent is better than libre under more restrictive open licenses. We must achieve what we can when we can. We must not delay achieving freedom in order to reach libre, and we must not stop at freedom when we can achieve libre.