MENDETEKSI KECURANGAN LAPORAN KEUANGAN PT KRAKATAU DENGAN METODE EARNING MANIPULATION SHENANIGANS DAN CASHFLOW SHENANIGANS

(CASE STUDY IN PUBLIC HOSPITAL SINGAPARNA TASIKMALAYA)

Abstract

This study aims to provide ways to analyze the manipulation of the income statement and cash flow using the Case Study of PT. Krakatau Steel (Persero), Tbk who had experienced a corruption case for the construction of the Blast Furnace Complex factory. Research Methods Using Quantitative Methods Based on Corporate Financial Statement Data in 2018 to 2023. The results showed an indication of fraud in the 1st earnings manipulation Shenanigans regarding revenue records before completing contract material obligations, Cash Flow Shenanigans to the 1 Operations, and Cash Flow Shenanigans 3 regarding inventory of operational cash flows. This research is expected to provide insight for investors, management and further researchers in detecting manipulation of financial statements.