Nama : Vera Wati
Npm : 1912128023P
Cases related to accountant fraud !
Manipulasi Laporan Keuangan Dirut PT Hanson Berujung Denda Rp 5 Miliar
Otoritas Jasa Keuangan (OJK) menetapkan sanksi denda kepada Direktur Utama PT Hanson Internasional Tbk (MYRX) Benny Tjokro sebesar Rp 5 miliar. Hal itu, terkait manipulasi laporan keuangan perusahaan sejak tahun 2016 silam. Deputi Komisioner Pengawas Pasar Modal I, Djustini Septiana mengungkapkan, pelanggaran yang dilakukan perusahaan itu ialah terkait Standar Akuntansi Keuangan 44 tentang Akuntansi Aktivitas Real Estat (PSAK 44) dalam penjualan Kavling Siap Bangun (Kasiba) senilai Rp 732 miliar.
Djustini melanjutkan, PT Hanson Internasional diketahui tidak mengungkapkan perjanjian Pengikatan Jual Beli Kavling Siap Bangun di Perumahan Serpong Kencana tertanggal 14 Juli 2016 (PPJB 14 Juli 2016) mengenai penjualan Kasiba dalam Laporan Keuangan tahun 2016. Atas tindakan itu, OJK menyatakan Dirut PT Hanson Internasional telah melanggar Pasal 107 Undang-Undang Nomor 8 Tahun 1995 tentang Pasar Modal (UUPM).
"Saudara Benny Tjokrosaputro, selaku Direktur Utama PT Hanson Internasional Tbk, terbukti melakukan pelanggaran Pasal 107 UUPM dan bertanggung jawab atas kesalahan penyajian Laporan Keuangan Tahunan (LKT) PT Hanson International Tbk per 31 Desember 2016," ujar Djustini dalam keterangan resmi OJK, Jumat (9/8).
Tak hanya Dirut, OJK juga menetapkan perseroan PT Hanson Internasional melakukan pelanggaran. Sebab, PT Hanson Internasional Tbk tidak mengungkapkan Perjanjian Pengikatan Jual Beli Kavling Siap Bangun. "Sanksi administratif berupa denda sebesar Rp 500 juta dan perintah tertulis untuk melakukan perbaikan dan penyajian kembali atas LKT PT Hanson International Tbk per 31 Desember 2016 paling lambat 14 (empat belas) hari setelah ditetapkannya surat sanksi," imbuh dia.
Menyoal kasus PT Hanson Internasional itu, Deputi Pengawas Pasar Modal II OJK Fakhri Hilmi mengatakan, denda dari yang bersangkutan sudah dibayar."Dendanya mereka sudah bayar. Pak Benny sudah bayar, PT Hanson juga sudah bayar, direktur sudah bayar, rekan-rekannya sudah bayar," ungkap Fakhri saat dikonfirmasi di Gedung BEI, Jakarta, Jumat (9/8).
Response :
In the case above regarding accounting fraud committed by the President Director of PT Hanson International Tbk (MYRX) Benny Tjokro related to the manipulation of the company's financial statements since 2016 ago. violations committed by the company are related to Financial Accounting Standards 44 concerning Accounting for Real Estate Activities (PSAK 44) in the sale of lots ready to build (Kasiba) valued at Rp 732 billion.  Manipulation of these financial statements often occurs because fraud will be more difficult to detect than a mistake, this is because the management or employees will try to hide the fraud itself. 
So, in my opinion the role of accounting is very important for the company, and an accountant knows the secrets of the company's budget that makes an accountant must have a sense of honesty and responsibility, PT. Hanson recognized revenue by the full accrual method and did not reveal promises to tie sales. This resulted in overestimated revenue in the 2016 financial statements with a material value of Rp 732 billion. By not including part of the budget in the financial statements is an act of corruption that can harm the company, an accountant who did it at PT. Hanson had lost the trust of the people involved so after the incident they paid a fine and resigned from the company.
Several Factors That Encourage Fraud :
1. Pressure
The impulse that causes a person to commit fraud is triggered by several reasons, ranging from someone's urge to commit fraud that is triggered by economic, emotional, or value reasons.
2. There are opportunities
When there is an opportunity, there is an opportunity made by the perpetrators of fraud. This factor is usually encouraged because of weak internal control or abuse of authority within the company.
3. Rationalization
This factor occurs when someone rationalizes or seeks justification for cheating. This usually happens because the perpetrator maintains his identity as a trusted person, so he will seek justification for his actions.