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

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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.

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Published

2023-01-04

Issue

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

Section

Articles

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How to Cite

[1]
V. Vivian, “ANALISIS PENGGUNAAN KETUJUH SHENANIGANS PADA LAPORAN KEUANGAN TAHUNAN PT TELKOM INDONESIA (PERSERO) TBK PADA PERIODE 2015-2019”, COMPETITIVE, vol. 6, no. 2, Jan. 2023, doi: 10.31000/competitive.v6i2.4622.