Analisis Deteksi Laba Overstated Pada Laporan Keuangan PT. Totalindo Eka Persada Tbk Periode 2017 – 2019
DOI:
https://doi.org/10.37385/raj.v4i1.4504Keywords:
Overstated Earnings, Aggressive Revenue Recognition, Deferred ExpensesAbstract
The purpose of this study is to detect the possibility of overstated earnings on the financial statements of PT. Totalindo Eka Persada Tbk. Financial statements are the result of management's accountability for the use of the resources entrusted to them. Financial statement data is explored and researched to find the possibility of overstated earnings. The results show that (1) an indication of aggressive revenue recognition at PT. Totalindo was not found and operating cas flow was normal. (2) In the suspension of expenses on PT. Totalindo, there is no amortization with similar companies so that the period comparison is relatively the same, and there are no deferred costs other than taxes recorded as assets on the balance sheet. (3) For the classification of non-operating income, the description of the operation of PT. Totalindo is as it should be, no recurring items are included in the revenue. (4) And for the classification of operational costs at PT. Totalindo, has no extraordinary fees or margins, everything is presented fairly.
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