Analisis Earnings Manipulation Shenanigans Dan F-Score Dalam Mendeteksi Kecurangan Laporan Keuangan (Studi Kasus pada Perusahaan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023)
Abstract
Kecurangan laporan keuangan yakni tindakan yang dijalankan oleh individu ataupun kelompok dengan sengaja guna menyembunyikan kebenaran dan informasi penting dalam laporan keuangan, sehingga pemangku kepentingan, investor dan pengguna laporan keuangan tidak mengetahui kondisi perusahaan dengan benar. Penelitian ini bertujuan untuk mengetahui analisis earnings manipulation shenanigans dan F-score. Adapun obyek studi ini yakni perusahaan sector infrastruktur yang ada pada Bursa Efek Indonesia (BEI) 2019-2023. Teknik yang dipergunakan pada studi ini yakni purposive sampling serta menciptakan 160 data yang dipergunakan. Peneliti mempergunakan uji beda untuk mengetahui rata-rata dari earnings manipulation shenanigans dan F-score dengan mempergunakan IBM SPSS Statistic 23. Uji beda mempergunakan wilcoxon signed rank test. Dari uji beda rata-rata dari earnings manipulation shenanigans dan F-score memiliki selisih rata-rata berbeda atau tidak identik. Metode earnings manipulation shenanigans dapat mencari kecuranganya pada pelaporan keuangan dan F-score tidak dapat mencari kecurangannya pada pelaporan keuangan. Berdasarkan temuan studi ini, berharap kedepannya bagi penulis untuk memperbanyak variable independent, mempergunakan proksi yang berbeda, serta objek penelitian yang berbeda, mungkin memberikan hasil terhadap kecurangan laporan keuangan. Bagi perusahaan disarankan menyajikan laporan keuangan dengan jujur, relevan, dan keterbukaan informasi untuk menjadi bahan pertimbangan investor. Perusahaan diharapkan untuk mempergunakan earnings manipulation shenanigans dan F-score untuk mendeteksi kecurangan pelaporan keuangan.
Kata Kunci-cash flow shenanigans, earnings manipulation shenanigans, financial shenanigans, kecurangan laporan keuagan
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