NPM  : 1812120132
KASUS:
Kasus manipulasi laporan keuangan juga pernah terjadi di Indonesia. Baru-baru ini, kasus manipulasi laporan keuangan dilakukan perusahaan multipembiayaan PT Sunprima Nusantara Pembiayaan (SNP), anak usaha Columbia Group, perusahaan pembiayaan perabot rumah tangga dan retail.
Manipulasi laporan keuangan SNP ini juga melibatkan dua akuntan publik (AP) yaitu Akuntan Publik Marlinna, Akuntan Publik Merliyana Syamsyul dan satu kantor akuntan publik (KAP) yaitu Kantor Akuntan Publik  Satrio, Bing Eny dan Rekan. Untuk nama terakhir, KAP Satrio Bing, Eny dan Rekan, merupakan partner lokal dari KAP internasional Deloitte yang termasuk firma empat besar global.
Atas kesalahan audit laporan keuangan tersebut, Otoritas Jasa Keuangan (OJK) menjatuhkan sanksi kepada para akuntan publik tersebut karena dianggap melakukan kesalahan dalam audit laporan keuangan.  Sanksi tersebut berupa pencabutan atau pembatalan izin operasi atau audit di sektor jasa keuangan seperti perbankan, multipembiayaan, asuransi dan industri jasa keuangan lainnya.
OPINI:
The case of manipulation of financial statements by a public accountant in the company PT Sunprima Nusantara (SNP) is a fatal violation of this financial problem. So the Financial Services Authority (OJK) follows up on the problems that occur in this company. With the appropriate decision, OJK considers that AP (public accounting) Marlinna and AP (public accounting) Merliyana Syamsul have committed serious violations so that they violate POJK Number 13 / POJK.03 / 2017 Regarding the Use of Public Accountant Services and Public Accounting Firms.
Therefore, OJK imposes sanctions in the form of Cancellation of Registration in the AP (public accounting) Marlinna, AP (public accounting) Merliyana Syamsul, and KAP Satrio Bing, Eny and Partners, is a right decision to resolve the problem of manipulation that they do.
By imposing sanctions on the AP (public accounting) and KAP by the OJK, considering that the LKTA that has been audited is used by PT SNP to obtain credit from banks and issue MTN that have the potential to default and / or become non-performing loans. So that this OJK firm step is an effort to maintain public confidence in the Financial Services Industry.