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All Journal Journal of Economic, Bussines and Accounting (COSTING)
Farah Difa Aulia
Universitas Esa Unggul
Economics, Econometrics & Finance

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Analisis Prediksi Praktik Shenanigans Pada Laporan Keuangan Farah Difa Aulia; M Hendri Yan Nyale
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i3.9300

Abstract

This study aims to show directly how changes in receivables, revenue manipulation and audit committee effectiveness impact operational cash flow in publicly traded state-owned companies listed on the Indonesia Stock Exchange from 2020-2022. To understand the correlation between independent and dependent variables, this research uses quantitative methods. This study uses secondary data in the form of financial reports of publicly traded state-owned companies listed on the IDX in the 2020-2022 period by applying a purposive sampling method. There are 16 companies that can meet the criteria, resulting in a sample size of 46 data. The results of this research prove that the change in receivables variable has a negative and significant effect on operational cash flow. Meanwhile, income manipulation has a positive and significant effect on operational cash flow, and audit committee effectiveness has a positive and significant effect on operational cash flow.
Co-Authors M. Hendri Yan Nyale