Riska Hera Maeni 
1812120093
PT Kimia Farma adalah salah satu produsen obat-obatan milik pemerintah di Indonesia. Pada audit tanggal 31 Desember 2001, manajemen Kimia Farma melaporkan adanya laba bersih sebesar Rp 132 milyar, dan laporan tersebut di audit oleh Hans Tuanakotta & Mustofa (HTM). Akan tetapi, Kementerian BUMN dan Bapepam menilai bahwa laba bersih tersebut terlalu besar dan mengandung unsur rekayasa. Setelah dilakukan audit ulang, pada 3 Oktober 2002 laporan keuangan Kimia Farma 2001 disajikan kembali (restated), karena telah ditemukan kesalahan yang cukup mendasar. Pada laporan keuangan yang baru, keuntungan yang disajikan hanya sebesar Rp 99,56 miliar, atau lebih rendah sebesar Rp 32,6 milyar, atau 24,7% dari laba awal yang dilaporkan. Kesalahan itu timbul pada unit Industri Bahan Baku yaitu kesalahan berupa overstatedpenjualan sebesar Rp 2,7 miliar, pada unit Logistik Sentral berupa overstated persediaan barang sebesar Rp 23,9 miliar, pada unit Pedagang Besar Farmasi berupa overstatedpersediaan sebesar Rp 8,1 miliar dan overstatedpenjualan sebesar Rp 10,7 miliar.
Kesalahan penyajian yang berkaitan dengan persediaan timbul karena nilai yang ada dalam daftar harga persediaan digelembungkan. PT Kimia Farma, melalui direktur produksinya, menerbitkan dua buah daftar harga persediaan (master prices) pada tanggal 1 dan 3 Februari 2002. Daftar harga per 3 Februari ini telah digelembungkan nilainya dan dijadikan dasar penilaian persediaan pada unit distribusi Kimia Farma per 31 Desember 2001. Sedangkan kesalahan penyajian berkaitan dengan penjualan adalah dengan dilakukannya pencatatan ganda atas penjualan. Pencatatan ganda tersebut dilakukan pada unit-unit yang tidak disampling oleh akuntan, sehingga tidak berhasil dideteksi. Berdasarkan penyelidikan Bapepam, disebutkan bahwa KAP yang mengaudit laporan keuangan PT Kimia Farma telah mengikuti standar audit yang berlaku, namun gagal mendeteksi kecurangan tersebut. Selain itu, KAP tersebut juga tidak terbukti membantu manajemen melakukan kecurangan tersebut.
My Opinion Reflecting on the case of PT Kimia Farma, we can see ethics and business two different things. Indeed, ethics in doing business will not produce profits quickly, therefore entrepreneurs must learn to see the prospect of extension. The main key to business success is a reputation as an entrepreneur who holds the integrity and trust of others. The case that occurred at PT Kimia Farma has a very negative impact on the role of public accountants in which several questions arise by many parties in auditing or accessing financial statements. Of course this is very unifying the ethics of accountability needed to guide public accountants in the implementation of their work is not applied by public accountants. In the end, people's trust in the services of the public accountants declined. Distrust of the role of public accountants who are accountable, questioned by public accountants in tax audits, which seriously tarnished the good name of the public accountant profession in the eyes of the public. In my opinion, cases like the one that happened at PT Kimia Farma need to get attention and be made a lesson for other companies, using materials that are made to give a negative stamp to others. The enforcement of business ethics is most easily applied from the company itself. Company leaders begin this step because they become role models for their own employees. In addition, business ethics must be carried out transparently. Culture can be enforced through several efforts, for example there are enforcement to clarify the measures used to measure performance, not based on the closeness to the existing measures of performance, the company's vision and mission must be explained to improve organizational behavior. Company leaders must also be able to distinguish between the interests of the company with personal interests in order not to succeed in overcoming problems that do not need to be discussed regarding the arrangements governed by the rules and regulations.