PENDETEKSIAN FINANCIAL SHENANIGANS PADA LAPORAN KEUANGAN PT GARUDA INDONESIA TBK

Authors

  • Natalis Christian Universitas Internasional Batam
  • Jessica Jessica Universitas Internasional Batam
  • Leondy Rionaldo Universitas Internasional Batam

DOI:

https://doi.org/10.31959/jm.v10i1.644

Abstract

ABSTRACT

Company performs the act of manipulating financial statements to mislead the investors about company’s performance and financial position. This act of manipulating financial statements is commonly known as financial shenanigans. Financial shenanigans is an act that intentionally damages financial performance and condition of the reported firm. This study used PT Garuda Indonesia Tbk in 2018 which has been in public spotlight because the publicated financial statements is not in accordance with the Statement of Financial Accounting Standards (PSAK) which was made by IAI. PT Garuda Indonesia Tbk was indicated perform act of fraud especially shenanigans number 1 about recognizing income too early. PT Garuda Indonesia recorded income from Mahata’s compensation too early, which also violate PSAK 72 by-passing the 5-step model analysis to recognize income.

Keyword: Manipulation, financial statement, financial shenanigans, PT Garuda Indonesia Tbk, PSAK 72.

 

ABSTRAK

Perusahaan melakukan tindakan manipulasi laporan keuangan untuk mengelabui investor tentang kinerja dan posisi keuangan perusahaan yang sebenarnya. Tindakan manipulasi laporan keuangan ini disebut financial shenanigans. Financial shenanigans merupakan sebuah tindakan yang dengan sengaja merusak kinerja keuangan dan kondisi keuangan perusahaan yang dilaporkan. Pada penelitian ini menggunakan sampel perusahaan PT Garuda Indonesia Tbk. PT Garuda Indonesia Tbk pada tahun 2018 banyak menjadi sorotan publik karena publikasi laporan keuangan tahun 2018 tidak sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK) yang dibuat oleh IAI. PT Garuda Indonesia Tbk terindikasi adanya aksi melakukan tindakan Shenanigan no 1 terjadi mengenai pencatatan pendapatan terlalu dini. PT Garuda Indonesia Tbk mencatat pendapatan atas kompensasi dari Mahata terlalu dini, yang mana sesuai ketentuan yang diatur PSAK 72 dengan melewati 5 (lima) tahapan pengakuan pendapatan.

Kata kunci:  Manipulasi, laporan keuangan, financial shenanigns, PT Garuda Indonesia Tbk, PSAK 72.

Author Biographies

Natalis Christian, Universitas Internasional Batam

Accounting, Lecturer

Jessica Jessica, Universitas Internasional Batam

Accounting, Student

Leondy Rionaldo, Universitas Internasional Batam

Accounting, Student

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Published

2021-07-01

Issue

Vol. 10 No. 1 (2021)

Section

Articles

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