ANALISIS KASUS PT HANSON INTERNATIONAL TBK DENGAN TEKNIK CASH FLOW FINANCIAL SHENANIGAN

Abstract

Companies that operate in conditions of intense growth and competition are not always able to achieve the expected performance. In many cases, companies need additional funds to support their business. Companies operating in conditions of intense growth and competition ain't always able to achieve the expected performance. In many cases, companies need additional funds to support their growth, development, and operational sustainability. This has prompted several companies to take fraudulent actions by manipulating financial statements to attract the attention of investors. Therefore, the authors wish to conduct a case analysis of financial statement manipulation at PT Hanson International Tbk with the cash flow financial shenanigan technique using qualitative and quantitative methods collected through reliable sources. It can be concluded that the results of the analysis on the PT Hanson International Tbk manipulation case use the 1st and 3rd cash flow shenanigan techniques. For stakeholders, especially investors, and creditors, it is important to view these findings as a warning of the risks that can arise as a result of financial statement manipulation.