Nama : Dinda safira puspita sari
Npm : 1912120048 
Thursday, November 15, 2018 Responses
 Involvement of Public Accountants in Report Manipulation
 Public accountants can be involved in the manipulation of financial statements that is detrimental to many parties.
 The profession of independent or public accountants in the business world has a very strategic role especially in providing an assessment of the financial statements of a company or other legal entity.  With the public accountant's assessment, it can be known about the fairness or financial condition of the company.  Typically, there are three types of opinions given by public accountants to the audited financial statements, which are fair without exceptions, fair with exceptions and statements not giving an opinion (disclaimer).
 The audit results of the public accountant are also very closely related to the financial services industry, especially banks as lenders or creditors.  By looking at the audited financial statements, banks can decide the eligibility of loans to prospective debtors or companies.
 Unfortunately, the practice of manipulating financial statements is often carried out by a company involving public accountants.  The manipulation was carried out for various purposes ranging from filing bank loans to tax evasion or evasion.
 Cases of manipulation of financial statements have also occurred in Indonesia.  Recently, a case of manipulation of financial statements was carried out by a multi-financing company, PT Sunprima Nusantara Financing (SNP), a subsidiary of Columbia Group, a household and retail finance company.
 The SNP financial statement manipulation also involved two public accountants (AP) namely Marlinna Public Accountants, Merliyana Syamsyul Public Accountants and one public accounting firm (KAP) namely Satrio Public Accountant Office, Bing Eny and Partners.  For the last name, KAP Satrio Bing, Eny and Rekan, are local partners of Deloitte's international KAP, which belongs to the global top four firms.
 Regarding the financial statement audit error, the Financial Services Authority (FSA) imposed sanctions on the public accountants because they were considered to make mistakes in the financial statement audit.  The sanctions are in the form of revocation or revocation of operating licenses or audits in the financial services sector such as banking, multi-financing, insurance and other financial service industries.
in my opinion what a public accountant does is very detrimental to many parties.  Why?  because the task as a public accountant is to analyze the finances of a company to report it properly not to manipulate it for personal gain.  penalties given to public accountants who do not comply with the provisions should make them deterrent and more honest, responsible and disciplined for their work.