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All Journal International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET)
Sri Nurdewi Sartika Astuti
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education

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"THE DETAILED IMPACT OF ACCOUNTS RECEIVABLE BALANCES ON PROFIT MANAGEMENT INDICATIONS AT PT FORTUNE INDONESIA TBK FOR THE PERIOD 2021–2024" Windy Indriyani; Diana Dewi; Nurul Adhani Ilham; Nurul Shofiyah; Sri Nurdewi Sartika Astuti
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i12.1193

Abstract

This study aims to analyze the impact of detailed accounts receivable balances on indications of earnings management practices at PT Fortune Indonesia Tbk during the 2021–2024 period. The main focus of the study is to evaluate the role of accounts receivable and allowance for doubtful accounts as potential instruments in accrual-based earnings management practices. The method used is a descriptive quantitative approach utilizing secondary data from the company's financial statements. The analytical techniques applied include calculating the accounts receivable-to-revenue ratio and the allowance for doubtful accounts to gross receivables ratio, accompanied by observations of fluctuation trends from year to year. The results show significant fluctuations in both ratios, including the write-off of receivables without allowance in 2024. These findings indicate potential earnings management practices, especially in the 2022 and 2024 periods, through a disproportionate decrease in allowance for doubtful accounts and accelerated recognition of credit revenue. Thus, detailed accounts receivable can be an important indicator in detecting manipulative practices in financial statements, as well as providing input for auditors to focus on detailed audits of accounts receivable balances.
ANALYSIS OF FACTORS AFFECTING THE DURATION OF AUDIT COMPLETION AT PT GARUDA INDONESIA TBK Windy Indriyani; Nurul Shofiyah; Diana Dewi; Nurul Adhani Ilham; Sri Nurdewi Sartika Astuti
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 1 (2025): DECEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v5i1.1390

Abstract

This study investigates the elements that influence the audit completion time (Audit Report Lag/ARL) at PT Garuda Indonesia Tbk during the 2020–2024 period by applying a descriptive qualitative approach through case analysis. The study shows that ARL has three key elements, namely financial statement complexity, the company's financial condition (financial distress), and regulatory influence. The high complexity of financial statements and financial pressure due to the pandemic lengthen audit time, while strict supervision from the Financial Services Authority (OJK) and the Ministry of State-Owned Enterprises (SOEs) encourages compliance in reporting. ARL at Garuda has decreased drastically from 196 days in 2020 to 84 days in 2024, indicating progress in governance and efficiency of the audit process. The results of this study confirm that ARL reflects the interaction between internal and external factors in the preparation of financial statements. Keywords: Audit Report Lag, financial statement complexity, financial distress, regulatory pressure, PT Garuda Indonesia Tbk.
Co-Authors Diana Dewi Nurul Adhani Ilham Nurul Shofiyah Windy Indriyani