Deteksi Kecurangan Laporan Keuangan Perusahaan Agrobisnis dengan Metode Earning Manipulation Shenanigans dan Cash Flow Shenanigans

This study aims to analyze indications of financial statement fraud through the Earning Manipulation Shenanigans and Cash Flow Shenanigans approaches in plantation sector companies listed on the Indonesia Stock Exchange (IDX). The research objects include PT Bakrie Sumatera Plantations Tbk, PT Bumi Teknokultura Unggul Tbk, and PT Gozco Plantations Tbk for the period 2020– 2024. This study employs a descriptive quantitative approach using secondary data in the form of annual financial statements. The analysis is conducted by identifying seven Earning Manipulation Shenanigans techniques and three Cash Flow Shenanigans techniques along with their measurement indicators. The results show that the three companies do not consistently exhibit sustained indications of financial statement fraud. However, in certain periods, warning signals (red flags) were identified in the form of discrepancies between reported earnings and operating cash flows, indicating potential risks to earnings quality.