ANALISA FINANCIAL SHENANIGANS TERHADAP LAPORAN KEUANGAN PT CAKRA MINERAL TBK
DOI:
https://doi.org/10.32424/jeba.v24i2.3346Keywords:
financial shenanigans, kejahatan keuangan, manipulasi, fraudAbstract
Pelaksanaan penelitian ini bertujuan untuk menganalisa teknik financial shenanigans yang dilakukan oleh PT Cakra Mineral Tbk atas tindakan manipulasi akuntansi yang dilakukannya pada tahun 2016. Pendekatan yang diterapkan dalam penelitian ini berupa pendekatan kualitatif, dengan jenis penelitian deskriptif komparatif. Hasil penganalisaan mengindikasikan CKRA melakukan pelanggaran berupa kejahatan keuangan dengan trik shenanigans pertama dan kedua. Implikasi manajerial dalam penelitian ini menyarankan perusahaan agar tekun dalam melakukan pengendalian internal agar dapat mencegah adanya aksi kejahatan keuangan seperti yang telah terjadi tersebut.
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