Zahwa, Tsabitah Fairuz Putri (2022) Analisis Pola Earning Management dan Potensi Red Flags pada Laporan Keuangan Perusahaan Sektor Transportasi dan Logistik Tahun 2018-2020 Menggunakan Modified Jones Model. KTTA thesis, Politeknik Keuangan Negara STAN.
![[img]](http://eprints.pknstan.ac.id/style/images/fileicons/text.png) |
Text (Cover)
01. Cover_Tsabitah Fairuz Putri Zahwa_1302191647.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (19kB) |
|
Text (Abstrak)
02. Abstrak_Tsabitah Fairuz Putri Zahwa_1302191647.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (12kB) |
|
Text (Daftar Isi)
03. Daftar Isi_Tsabitah Fairuz Putri Zahwa_1302191647.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (70kB) |
|
Text (Bab I)
05. Bab I_Tsabitah Fairuz Putri Zahwa_1302191647.pdf Download (166kB) |
|
Text (Bab II)
06. Bab II_Tsabitah Fairuz Putri Zahwa_1302191647.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (94kB) |
|
Text (Bab III)
07. Bab III_Tsabitah Fairuz Putri Zahwa_1302191647.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (814kB) |
|
Text (Bab IV)
08. Bab IV_Tsabitah Fairuz Putri Zahwa_1302191647.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (19kB) |
|
Text (Daftar Pustaka)
09. Daftar Pustaka_Tsabitah Fairuz Putri Zahwa_1302191647.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (14kB) |
Abstract
Earning management merupakan isu yang selalu hangat dibicarakan. Dalam memenuhi standar industri, suatu perusahaan cenderung berkompetisi serta mencari cara agar terlihat menjanjikan. Laporan keuangan dengan penyajian angka yang cantik selalu menarik perhatian para pihak yang berkepentingan. Penelitian ini bertujuan untuk menganalisis ukuran dan pola earning management serta potensi red flags pada laporan keuangan perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2020. Sebanyak 8 perusahaan yang dipilih menggunakan purposive sampling menjadi objek dalam penelitian ini. Penelitian kualitatif ini menggunakan data sekunder berupa laporan keuangan periode 2018-2020. The Modified Jones Model menjadi alat dalam analisis awal pengukuran earning management perusahaan yang dilanjutkan dengan analisis potensi red flags. Hasil penelitian menunjukkan bahwa dari 8 perusahaan, sebanyak 6 perusahaan di tahun 2018, 3 perusahaan di tahun 2019, dan 2 perusahaan di tahun 2020 menerapkan pola income maximization dengan Discretionary Accruals (DA) yang bernilai positif,. Sedangkan sisanya menunjukkan pola income minimization. Red flags umum yang ditemukan berupa percepatan pengakuan pendapatan, penundaan pengakuan beban, serta overstated atas akun aset. Pada intinya, segala kenjanggalan yang ditemukan dalam laporan keuangan perusahaan tergantung pada bagaimana pola earning management dilakukan. / Earnings management is a hotly discussed issue. In qualifying industry standards, a company tends to compete and look for ways to look promising. Financial reports with a beautiful presentation always attract the attention of interested parties. This study aims to analyze the size and pattern of earning management as well as potential red flags in the financial statements of transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. A total of 8 companies were selected using purposive sampling as objects in this study. This qualitative research uses secondary data in the form of financial statements for the 2018-2020 period. The Modified Jones Model becomes a tool in the initial analysis of the company's earnings management measurement, followed by potential red flags analysis. The results showed that of 8 companies, 6 companies in 2018, 3 companies in 2019, and 2 companies in 2020 implemented an income maximization pattern with positive Discretionary Accruals (DA). While the rest shows a pattern of income minimization. Common red flags found are accelerated revenue recognition, delayed expense recognition, and overstated asset accounts. In essence, any discrepancy found in the company's financial statements depends on how the pattern of earnings management is carried out.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Earning management, The Modified Jones Model, red flags, Earning management, The Modified Jones Model, red flags. |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Keuangan |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 25 Jul 2023 03:06 |
| Last Modified: | 25 Jul 2023 03:06 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1780 |
Actions (login required)
 |
View Item |