Name : Selvia Intan purnama
Npm : 1912120032
Class : 2AK-P1
Manipulasi Laporan Keuangan Dirut.PT Hanson 
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 milyar.
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).
Opinion:
In my opinion all parties must urge that every public accountant be more observant in examining each transaction or accounts in the financial statements.  Foresight of the public accountant is expected to anticipate fraud or mistakes made by the company in preparing financial statements.
  manipulating these financial statements will certainly have an effect on companies and investors.  For companies, of course, the effect is that they will be subject to sanctions by the Financial Services Authority (FSA) in the form of fines, then for their effect investors are materially disadvantaged.  And with the case in our country, hopefully this can be a lesson especially for auditors and companies, so that cases of manipulation of financial statements do not happen again.  Because, we all also understand that the act is a heinous act and is very inappropriate to be carried out by people who are educated.  No matter how smart we beautify the financial statements, everything will not run smoothly in a long time, something bad if stored for too long will smell too, everything will be revealed in due course.
 So for prospective auditors, company owners or anyone else before dealing directly with the financial statements, their faith should be strengthened, in order to avoid things that are not desirable.