PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING DENGAN EARNINGS MANIPULATION FINANCIAL SHENANIGANS: STUDI KASUS PT ENVY TECHNOLOGIES INDONESIA TBK

Natalis Christian; Resnika Resnika; Haris Yukie; Riksen Sitorus; Viona Angelina; Sherly Sherly; Febrika Febrika

doi:10.38043/jiab.v7i1.3543

Authors

Natalis Christian Universitas Internasional Batam
Resnika Resnika Universitas Internasional Batam
Haris Yukie Universitas Internasional Batam
Riksen Sitorus Universitas Internasional Batam
Viona Angelina Universitas Internasional Batam
Sherly Sherly Universitas Internasional Batam
Febrika Febrika Universitas Internasional Batam

DOI:

https://doi.org/10.38043/jiab.v7i1.3543

Keywords:

Earnings manipulation financial shenanigans, kecurangan, manipulasi laporan keuangan, PT Envy Technologies Indonesia Tbk, pendeteksian, akuntansi forensik

Abstract

Kecurangan laporan keuangan adalah tindakan yang disengaja dalam menyajikan informasi laporan keuangan yang salah secara material. Tindakan tersebut telah menimbulkan kekeliruan pemangku kepentingan terhadap kredibilitas laporan keuangan yang disajikan. Tujuan utama penelitian ini adalah untuk mengkaji indikasi kecurangan laporan keuangan PT Envy Technologies Indonesia Tbk pada tahun 2016 hingga 2020 dengan menggunakan tujuh earnings manipulation shenanigans. PT Envy Technologies Indonesia Tbk adalah emiten yang terdaftar pada indeks saham sektor teknologi (IDXTECHNO) di Bursa Efek Indonesia sebelum mengalami suspensi di tahun 2020. Penelitian ini menggunakan pendekatan kualitatif dan studi literatur. Hasil penelitian menunjukkan bahwa PT Envy Technologies Indonesia Tbk memiliki indikasi kecurangan dalam menerapkan earnings manipulation shenanigans 1, shenanigans 3, dan shenanigans 4. Penerapan teknik manipulasi pendapatan tersebut melibatkan pengakuan pendapatan dan beban yang bersifat tidak konservatif dan tidak sesuai dengan keadaan sebenarnya. Penelitian ini memberikan kontribusi dalam menjabarkan teknik pendeteksian tahap awal terhadap indikasi kecurangan laporan keuangan yang seringkali menjadi hambatan bagi pengguna laporan keuangan.

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