ANALISIS KASUS PT. TIGA PILAR SEJAHTERA FOOD.TBK DENGAN SHENANIGANS KEUANGAN
Abstract
Penelitian ini bertujuan untuk meneliti salah satu kasus shenanigans keuangan yang terjadi di Indonesia yaitu PT. Tiga Pilar Sejahtera Food, Tbk. Metode yang dilakukan bersifat kualitatif, dimana penelitian ini menggunakan jenis penelitian yang menghasilkan data dan/atau hasil secara deskriptif yang dimana berupa kata-kata secara tertulis atau berbentuk lisan dari yang diamatinya. Hasil dari penelitian menunjukkan bahwa PT. Tiga Pilar Sejahtera Food, Tbk melanggar teknik shenanigans keuangan yang ke 2.
References
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Zulkarnaen, W., Bagianto, A., Sabar, & Heriansyah, D. (2020). Management accounting as an instrument of financial fraud mitigation. International Journal of Psychosocial Rehabilitation, 24(3), 2471–2491. https://doi.org/10.37200/IJPR/V24I3/PR201894
Beneish, M. D. (1999). The Detection of Earnings Manipulation. Financial Analysts Journal, 55(5), 24–36. https://doi.org/10.2469/faj.v55.n5.2296
GOEL, S. (2013). Decoding Gimmicks of Financial Shenanigans in Telecom Sector in India. Journal of Accounting and Management Information Systems, 12(1), 118–131.
Paulson, G. L., & Rothschild, E. O. (1968). Financial Shenanigans. In Scientist and Citizen (Vol. 10, Issue 3). https://doi.org/10.1080/21551278.1968.9957615
Putri, S. D. A. (2015). Motif Kecurangan , Adanya Kesempatan Dan Manipulasi Laba. Jurnal Akuntansi Indonesia, 4(2), 123–130.
Sakti, E., Tarjo, T., Prasetyono, P., & Riskiyadi, M. (2020). Detection of Fraud Indications in Financial Statements Using Financial Shenanigans. Asia Pacific Fraud Journal, 5(2), 277. https://doi.org/10.21532/apfjournal.v5i2.170
Schilit, H. M. (2010a). Accounting Financial-Shenanigans (pp. 1–20).
Schilit, H. M. (2010). Financial Shenanigans: How to Detect Accounting Gimmicks & Fraud in Financial Reports. In Scientist and Citizen (Fully Revi, Vol. 10, Issue 3). https://doi.org/10.1080/21551278.1968.9957615
Schilit, H., & Perler, J. (2010). Financial Shenanigan. In Scientist and Citizen (Vol. 10, Issue 3). https://doi.org/10.1080/21551278.1968.9957615
Selviani, H. (2017). Manipulasi Laba: Analisis Faktor Tekanan Dan Peluang. In Repository.Uinjkt.Ac.Id.
Sharma, D., & Dey, S. K. (2018). Demystifying the gimmicks of financial shenanigans : A conceptual study. Journal of Finance and Accounting, 5(2), 14–25. https://doi.org/10.17492/mudra.v5i2.14327
Usmar, D., Brata, Y. R., Akbar, D. S., & Lestari, M. N. (2019). Accounting gimmick: Sebuah kecurangan terhadap laporan keuangan untuk kepentingan pribadi. Jurnal Wawasan Dan Riset Akuntansi, 7(1), 49–61. https://www.academia.edu/download/58781261/accounting_Gimmick.pdf.
Zulkarnaen, W., Bagianto, A., Sabar, & Heriansyah, D. (2020). Management accounting as an instrument of financial fraud mitigation. International Journal of Psychosocial Rehabilitation, 24(3), 2471–2491. https://doi.org/10.37200/IJPR/V24I3/PR201894
Published
2021-06-11
How to Cite
Christian, N., & ., J. (2021). ANALISIS KASUS PT. TIGA PILAR SEJAHTERA FOOD.TBK DENGAN SHENANIGANS KEUANGAN. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 5(2), 609-620. https://doi.org/10.31955/mea.v5i2.1173
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Articles
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