{"title":"诈欺风险分析与诈欺三角及财务比率之诈欺预防侦测。印尼鹰航(Persero) Tbk。","authors":"Eko Gumaya Sari","doi":"10.21532/apfjournal.v7i2.269","DOIUrl":null,"url":null,"abstract":"This study aims to detect the risk of fraud in the financial statements and ongoing fraud prevention measures if there are irregularities in the financial statements. The issue of earnings management in the financial statements of PT Garuda Indonesia (Persero) Tbk by significantly increasing profits has raised a lot of suspicion and greatly harmed many parties, especially investors who invested in this company. The analysis was carried out using the fraud triangle variable and by asking for opinions from experts in their respective fields or professions related to fraud, such as auditors, accounting staff and employees who assist in the presentation of financial statements. The sample included 30 respondents. The calculation of financial ratios was done by calculating the ratio of liquidity, profitability, and solvency to detect fraud risk. The results of the analysis of fraud detection during the 2017-2019 period showed that there was an indication of markups on the company’s capital and profits in 2019. During those three years there was a decline in the company’s performance including its effectiveness in paying its short-term debt. This is in line with the opinion of auditors and users of financial statements who have predicted fraud and profit markups in the financial statements.","PeriodicalId":251943,"journal":{"name":"Asia Pacific Fraud Journal","volume":"48 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Fraud Risk Analysis Fraud Prevention Detection with Fraud Triangle and Financial Ratios at PT. Garuda Indonesia (Persero) Tbk.\",\"authors\":\"Eko Gumaya Sari\",\"doi\":\"10.21532/apfjournal.v7i2.269\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to detect the risk of fraud in the financial statements and ongoing fraud prevention measures if there are irregularities in the financial statements. The issue of earnings management in the financial statements of PT Garuda Indonesia (Persero) Tbk by significantly increasing profits has raised a lot of suspicion and greatly harmed many parties, especially investors who invested in this company. The analysis was carried out using the fraud triangle variable and by asking for opinions from experts in their respective fields or professions related to fraud, such as auditors, accounting staff and employees who assist in the presentation of financial statements. The sample included 30 respondents. The calculation of financial ratios was done by calculating the ratio of liquidity, profitability, and solvency to detect fraud risk. The results of the analysis of fraud detection during the 2017-2019 period showed that there was an indication of markups on the company’s capital and profits in 2019. During those three years there was a decline in the company’s performance including its effectiveness in paying its short-term debt. This is in line with the opinion of auditors and users of financial statements who have predicted fraud and profit markups in the financial statements.\",\"PeriodicalId\":251943,\"journal\":{\"name\":\"Asia Pacific Fraud Journal\",\"volume\":\"48 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2022-12-25\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Asia Pacific Fraud Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.21532/apfjournal.v7i2.269\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Asia Pacific Fraud Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.21532/apfjournal.v7i2.269","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究旨在发现财务报表中的舞弊风险,并在财务报表中存在违规行为时采取持续的舞弊预防措施。PT Garuda Indonesia (Persero) Tbk财务报表中盈利大幅增加的盈余管理问题引起了很多质疑,极大地伤害了多方,特别是投资该公司的投资者。该分析使用欺诈三角变量,并通过询问与欺诈相关的各自领域或专业的专家的意见,例如审计师、会计人员和协助提交财务报表的员工,来进行。样本包括30名受访者。财务比率的计算是通过计算流动性、盈利能力和偿付能力的比率来检测欺诈风险。2017-2019年欺诈检测分析结果显示,2019年公司的资本和利润有加价的迹象。在这三年中,该公司的业绩有所下降,包括其支付短期债务的有效性。这与审计人员和财务报表使用者的意见一致,他们预测财务报表中存在欺诈和利润加价。
Fraud Risk Analysis Fraud Prevention Detection with Fraud Triangle and Financial Ratios at PT. Garuda Indonesia (Persero) Tbk.
This study aims to detect the risk of fraud in the financial statements and ongoing fraud prevention measures if there are irregularities in the financial statements. The issue of earnings management in the financial statements of PT Garuda Indonesia (Persero) Tbk by significantly increasing profits has raised a lot of suspicion and greatly harmed many parties, especially investors who invested in this company. The analysis was carried out using the fraud triangle variable and by asking for opinions from experts in their respective fields or professions related to fraud, such as auditors, accounting staff and employees who assist in the presentation of financial statements. The sample included 30 respondents. The calculation of financial ratios was done by calculating the ratio of liquidity, profitability, and solvency to detect fraud risk. The results of the analysis of fraud detection during the 2017-2019 period showed that there was an indication of markups on the company’s capital and profits in 2019. During those three years there was a decline in the company’s performance including its effectiveness in paying its short-term debt. This is in line with the opinion of auditors and users of financial statements who have predicted fraud and profit markups in the financial statements.