Dr Hadori Yunus Ak:

Akuntan Harus Independen, Profesional, dan Menjunjung Tinggi Kode Etik

JAKARTA Hadori & Rekan merupakan Kantor Akuntan Publik dan Konsultan Manajemen yang berdiri sejak tahun 1 !" dengan kantor pusat di Jakarta# Kantor itu sekarang memiliki tiga $abang% yakni di &ogyakarta% 'emarang% dan 'urabaya% dengan jumlah karya(an lebih dari )** orang# Jasa yang diberikan meliputi berbagai jenis konsultasi dan jasa bisnis lainnya% selain jasa utama di bidang audit# 'ejak tahun 1 ++% KAP Hadori & Rekan bergabung dengan H,- .nternational% sebuah organisasi kantor akuntan publik internasional# Konsekuensi dari keanggotaan tersebut% Hadori & Rekan diharuskan menggunakan nama H,- sebelum nama anggota di dalam setiap dokumen /ormal# Maka sejak tahun 1 ++% nama Hadori & Rekan berubah menjadi H,- Hadori & Rekan# 'ebagaimana diketahui% H,- .nternational% dengan kantor pusat di ,ondon% .nggris% kini memiliki anggota tersebar di 1** negara# Partner dan sta/ yang bergabung di H,- .nternational lebih dari 1"#*** orang% tersebar di 0"* kantor $abang% dengan total pendapatan lebih dari 1'2 1* juta per tahun#

http://www.sinarharapan.co.id/ceo/2004/0412/ceo1.html

Posted by 3ini 4 on Thursday% 5$tober * % )**" 6 *170) AM

The 1' 'arbanes658ley A$t o/ )**) is a major re/orm pa$kage mandating the most /ar6rea$hing $hanges 1' 9ongress has imposed on the business (orld # .t seeks to th(art /uture s$andals and restore in:estor $on/iden$e by% among other things% $reating a publi$6$ompany6a$$ounting6 o:ersight board% re:ising auditor independen$e rules% re:ising $orporate go:ernan$e standards and signi/i$antly in$reasing the $riminal penalties /or :iolations o/ se$urities la(s# This arti$le highlights the pro:isions most important to a$$ounting pro/essionals engaged in publi$ $ompany audits#

TH; P1-,.9 95MPA<& A9951<T.<= 5>;R'.=HT -5AR3'arbanes658ley establishes the Publi$ 9ompany A$$ounting 5:ersight -oard ?P9A5-@ to regulate a$$ounting pro/essionals (ho audit the /inan$ial statements o/ publi$ $ompanies# The boardAs operations are subje$t to dire$t and substantial ';9 o:ersight# .t% a$$ording to the a$t% is not a go:ernment agen$y and (ill be made up o/ /i:e /ull6time Bprominent indi:iduals o/ integrity and reputation#C T(o members must be or must ha:e been 9PAs# The ';9% in $onsultation (ith the $hairman o/ the -oard o/ =o:ernors o/ the Dederal Reser:e 'ystem and the se$retary o/ the 1#'# 3epartment o/ the Treasury% is responsible /or identi/ying the initial board members# The $riti$al task o/ /inding the right indi:iduals /or this job is $ompli$ated by the reEuirement that members o/ the P9A5- re/rain /rom engaging in any other pro/essional or business a$ti:ity (hile ser:ing# The ';9 must appoint the $hairperson and other initial members by 5$tober )+% )**)# The board is responsible /or% among other things% Timing .s ;:erythingThe 'arbanes658ley A$t says the Publi$ 9ompany A$$ounting 5:ersight -oard must be organiFed and ';96authoriFed to /un$tion on or be/ore April )G% )**"# As soon as the ';9 sees that the ne( board has the $apa$ity to $arry out its responsibilities ?(hi$h $ould o$$ur prior to April )G@% publi$ a$$ounting /irms ha:e 1+* days to register (ith the board or $ease all parti$ipation in publi$ $ompany audits# A$$ounting /irms should not attempt to (ait until the 1! th day to register be$ause the board has 0H days to a$t on an appli$ation and is permitted to reEuest additional in/ormation /rom an appli$ant# .t (ould be prudent /or a$$ounting /irms to allo( a su//i$ient time $ushion /or the registration pro$ess and submit appli$ations no later than the 1"Hth day a/ter the ';9As determination# 9li$k here more detail

JofA: Regulations

nder t!e "ar#anes$%&le' A(t 4 ,oginI9reate an a$$ount 4 *

)%RTH REPEATI*+

A *e, A((ounting -ulture

-& -ARR& 9# M;,A<95< The following is adapted from a speech made by AIC A resident and C!" #arry C. $elancon at the in%itation of the &ale 'chool of $anagement. $r. $elancon spo(e before a gro)p of b)siness professionals and representati%es of the media at the &ale Cl)b in *ew &or( City on 'eptember 4+ 2002.

his is my first chance to spea( to an a)dience o)tside the acco)nting profession since resident #)sh signed the 'arbanes,"-ley Act. That law contains some of the most far,reaching changes that Congress has e%er introd)ced to the b)siness world. Its scope is large. It contains f)ndamental reforms forms. $any of its standards are high. And its penalties are stiff. It incl)ded many elements the profession s)pported. and yes+ some that we opposed.
*ow that it has been signed into law+ o)r position is )ne/)i%ocal: 0e will wor( to implement it and to reb)ild the faith of in%estors who depend on )s for information critical to the capital mar(ets. #)t let1s recogni2e the challenge ahead: 3eestablishing the perception of the a)dited financial statement as a clear pict)re window into a p)blicly traded company will not be achie%ed p)rely by legislation or reg)lation. *o+ the lead role m)st be played by all members of the profession. 0e m)st reach bac( to o)r core roots which earned )s enormo)s respect as tr)sted ad%isers. 0e m)st reassert the heritage that made the acco)ntant the professional in whom Americans confide their most confidential financial information and to whom they t)rn for honest ad%ice. )E M "T RE"T%RE % R M%"T PRI-E.E"" A""ET: % R REP TATI%* All of )s who are pri%ileged to be leaders of o)r profession ha%e the responsibility of preser%ing a legacy of honor and integrity for f)t)re generations of C As. 0e owe it to all who preceded )s and all who will follow )s. 0e can afford no tolerance for those who strayed from the commitment to p)t the p)blic interest first. 0e m)st do better and we will. 0hat is needed is not 4)st reform of the acco)nting laws+ it is a re4)%enated acco)nting c)lt)re+ both internally in corporate finance offices and e-ternally in

a)dit firms. The c)lt)re m)st b)ild )pon the profession1s traditional %al)es+ s)ch as rigoro)s commitment to integrity+ a passion for getting it right+ a commitment to r)les.not 4)st to their letter+ b)t their spirit+ and 2ero tolerance for those who brea( them. These %al)es are the commitment of all of the 560+000 C As who are members of the AIC A across this co)ntry. 0e are determined to restore the image of the acco)nting profession and reb)ild the legacy we will pass on to the ne-t generation of acco)ntants. 0e1re committed to the same goals that Congress en%isioned when it passed the 'arbanes,"-ley Act and that the president artic)lated when he signed it. 0e are committed to reb)ilding confidence in the financial mar(ets and their instit)tions. 0e1re committed to dramatically red)cing the ris( that f)t)re in%estors will fall prey to the (ind of financial malfeasance that characteri2ed !nron and 0orldCom. And we are committed to something else as well: restoring pride in o)r profession. 7or )s+ it1s personal. The re%elations of financial ab)se were a tra)matic blow to e%eryone in the acco)nting profession. It has been painf)l to the nearly half of o)r members who are corporate employees+ who ser%e as the financial conscience for tho)sands of corporations in America. It has been painf)l to the %ast body of C As in p)blic practice+ C As who are not by and large in%ol%ed in a)diting p)blicly traded companies+ b)t who concentrate on pro%iding good ad%ice and /)ality ser%ices to indi%id)als and small b)sinesses. 8et1s not forget that small b)sinesses ma(e )p ro)ghly half of o)r economy. They are America1s engine of economic growth and 4ob creation and they depend )pon their C As for e-pertise and tr)sted ad%ice. In a b)siness world that seems to grow more comple- e%ery day+ small b)siness people need to t)rn to a tr)sted ad%iser to p)t complicated iss)es in conte-t. C As f)lfill that role. The corporate scandals ha%e also been painf)l to a)ditors who pro%ide independent+ ob4ecti%e 4)dgments to p)blic companies and insist on f)ll disclos)re to in%estors9 that incl)des nearly a tho)sand a)dit firms. The b)siness scandals ha%e been painf)l to members of o)r profession beca)se it is made )p of honest people. #)t h)ndreds of tho)sands of good apples do not e-c)se the beha%ior of a few bad ones. $a(e no mista(e abo)t it+ o)r profession was part of the problem. And it came to embody the p)blic1s perception of the problem. THE PR%/E""I%* I" I*0%.0ED #)t no matter how small a minority ca)sed the problems+ all of )s in the acco)nting profession are wor(ing to sol%e them. To begin with+ we were

:present at the creation; of many of the reform ideas that were recently embraced by law. 0e helped de%elop the proposal for a board to o%ersee a)ditors of p)blic companies+ an idea that e%ol%ed into the )blic Company Acco)nting "%ersight #oard. 0e called for a re/)irement that a)ditors be hired by the board1s a)dit committee+ not management. 0e agreed with a prohibition on those who a)dit p)blic companies from cons)lting in two (ey areas: financial systems design and implementation+ and internal a)dit o)tso)rcing. And we created a p)blic,interest test against which all reforms co)ld be meas)red: 0ill it help in%estors ma(e informed in%estment decisions< 0ill it enhance a)dit /)ality and the /)ality of financial reporting< 0ill it help restore confidence in the capital mar(ets+ o)r nation1s financial reporting system and the acco)nting profession< 0ill it be good for America1s financial mar(ets and economic growth< #)t we1%e loo(ed beyond legislation. 0e1%e engaged in a long and serio)s process of introspection at the AIC A o%er what went wrong and what m)st be done to ma(e it right. )HAT )E*T )R%*+1 7or e-ec)ti%es of !nron+ 0orldCom and yes+ for some a)ditors+ part of the problem was simple greed or arrogance. art of the problem was the press)re of a mar(et in which the difference of a penny or two in earnings per share co)ld lead to the difference of a billion or two in mar(et cap. art of the problem was a fail)re of some a)ditors to step )p to their own responsibility. And part of it is the financial reporting model itself: The proper treatment of many iss)es is not clear+ s)ch as off,balance,sheet acti%ity. 7inancial statements are not written in plain !nglish and disclos)re is periodic+ e%en tho)gh the Internet allows it to be pro%ided in real time. art of the problem is a =AA model with too many r)les that lea%es too little room for principle,based 4)dgment. And e%en where =AA does allow for s)ch 4)dgment+ far too many preparers don1t e-ercise it+ opting for a form of :connect the dots; acco)nting that doesn1t necessarily draw a f)ll and complete pict)re of a company. art of the problem is the fact that instit)tional in%estors and other mar(et professionals ha%e not traditionally pro%ided feedbac( to the AIC A1s standard, setting process. In retrospect+ we co)ld and sho)ld ha%e done more to solicit it. *ow+ we m)st demand it.

Clearly+ part of the problem was some inherent wea(nesses in disciplinary and monitoring processes for the profession. And part of it is the threat.real or percei%ed.of a)ditor dependency on fees from ma4or clients. art of the problem is an inclination among many a)ditors to ass)me good intent. $ost of those who ma(e )p the leadership of corporate America are honest+ with the interests of their shareholders foremost in mind. #)t an a)ditor m)st carry a standard of professional s(epticism into each and e%ery a)dit. As resident 3eagan said of arms negotiations with the 'o%iets: :Tr)st+ b)t %erify.; That1s o)r obligation to shareholders. These are e-planations+ b)t they are not e-c)ses. They remind )s that there is no one simple answer to the /)estion of what went wrong. And there will be no one simple answer to the /)estion of what m)st we do to ma(e it right. The acco)nting profession m)st start with a basic commitment.a commitment that has go%erned the AIC A and its members since the organi2ation was fo)nded o%er a cent)ry ago. 8et me ill)strate that commitment with a story abo)t an a)ditor named Al #ows+ who this s)mmer was the s)b4ect of a profile in The Wall Street Journal. >e went to wor( for an a)dit firm in the depths of the ?epression. )blic companies had 4)st been mandated to ha%e their financial statements certified. There were no nationally recogni2ed standards in place+ no history to draw )pon. #ows too( pride in helping to reform capitalism. >e too( pride in something else+ too: his integrity. "ne day he disco%ered that the C!" of one of his client companies was secretly r)nning a competing b)siness on the side to siphon off profits. The client controlled a ma4or acco)nt for #ows. #)t #ows told him to c)t o)t the con game or he1d t)rn him in. The client was angry+ b)t he stopped cheating his shareholders. Al #ows possessed a characteristic cr)cial to the profession: >e had the g)ts to say no+ e%en when he had a lot to lose. )HAT I*0E"T%R" DE"ER0E2A DIT%R" )H% "AY 3*%4 8et there be no do)bt: >)ndreds of tho)sands of members of the C A profession say :no; e%ery day. :*o; means protecting the p)blic interest by re4ecting )nso)nd corporate acco)nting practices. :*o; means red)cing the ris( of deceit and fra)d. :*o; means ens)ring that a)dited statements are not 4)st acc)rate+ b)t ill)minating. :*o; means /)estioning and challenging management. 0hen 4)stified+ it means re4ecting management1s acco)nting decisions. 'aying :no; means saying :yes; to protecting the p)blic interest. "nly if a)ditors are f)lly prepared to say :no; will in%estors be f)lly prepared to say :yes.; :*o; is not always easy to say. #)t obsc)red by the recent foc)s on o)r profession is the fact that a)ditors say it e%ery day. These stories rarely come to light beca)se an a)ditor pre%ails on clients to do the right thing. !%ery day+ an

a)ditor is telling a corporate e-ec)ti%e what m)st be disclosed+ why an item can1t be treated in a certain manner or why a certain acti%ity m)st be shown on the balance sheet. !%ery year+ members of the AIC A collecti%ely cond)ct almost 1@+000 a)dits of p)blic companies that are )nblemished by restatements or allegations of impropriety. That doesn1t e%en incl)de h)ndreds of tho)sands of a)dits of pri%ately held companies and go%ernment and not,for,profit instit)tions that e-emplify the highest standards of integrity. That1s the tr)e spirit of the acco)nting profession+ a spirit we m)st marshal in p)rs)it of a fair in%estment climate. 0e m)st stri%e for 2ero a)dit defects+ (nowing f)ll well that a combination of factors will pre%ent )s from e%er achie%ing perfection. #)t when a fail)re occ)rs+ we m)st be )nrelenting in ens)ring that its wea(nesses are not repeated. The president and Congress ha%e ta(en a significant step. The acco)nting profession is determined to carry the ca)se forward. 0e reali2e that no single initiati%e will reb)ild in%estor confidence+ that no single magic b)llet will p)t fra)d or malfeasance to rest. $onths of introspection at the AIC A ha%e bro)ght )s to the concl)sion that we ha%e si- leadership roles to f)lfill. All of them re/)ire cooperation with other important players+ who ha%e 4)risdiction in many %ital areas. First, the AICPA has a role as a standard setter. 0hile the new )blic Company Acco)nting "%ersight #oard has broad responsibilities+ C As ha%e a responsibility to set standards for their own profession+ 4)st as professionals do in medicine+ engineering and architect)re. To ens)re that o)r standard,setting capacity is as rob)st as possible+ the AIC A will ma(e it a priority to obtain greater in%ol%ement of the )sers of financial statements in setting a)diting standards. 0e are de%eloping new g)idance regarding an a)ditor1s potential dependency on fees from large clients+ incl)ding disc)ssion with a)dit committees abo)t potential dependency and e-panded rotation re/)irements for (ey personnel. The g)idance wo)ld also consider compensation policies that reward partners primarily based on a)diting proficiencies and policies that pre%ent a firm from penali2ing a partner who says :no; at the ris( of losing a client. Second, the AICPA has a role as a liaison between mar(et instit)tions and corporations+ 4ointly shaping programs and policies to g)ard the interests of in%estors. 3ed)cing the incidence of financial fra)d will re/)ire a partnership

among a)ditors+ corporate management and all financial professionals+ with the goal of achie%ing an en%ironment of fra)d,free financial reporting. 0e will design antifra)d criteria and controls intended for p)blic corporations+ targeted for introd)ction ne-t A)ne. 0e in%ite corporate America to wor( with )s. 0e are calling on the A)diting 'tandards #oard to enhance o)r e-isting attestation standard for C As to test and report on client antifra)d controls and programs and to de%elop ways to comm)nicate the res)lts to the p)blic. 0e will be sponsoring a s)mmit+ before the end of this year+ of financial e-ec)ti%es+ corporate directors+ a)dit committees+ stoc( e-changes+ analysts and reg)lators to identify new antifra)d initiati%es and collaborate in implementing them. Third, the AICPA has a research role. Academic research can pro%ide new insights into the who+ what+ when+ where and why of corporate fra)d. These insights will impro%e corporate,fra)d,pre%ention controls+ strengthen )ndergrad)ate ed)cation and enhance a)dit proced)res to detect fra)d. Today+ I am pleased to anno)nce that the AIC A+ the Bni%ersity of Te-as at A)stin and the Association of Certified 7ra)d !-aminers are 4ointly establishing an Instit)te for 7ra)d 't)dies. 0e call )pon leaders in corporate America and C A firms to participate in this initiati%e. 0e are committed to incorporating the research res)lts into the tas( of standard setting. "ne of the o)tcomes m)st be impro%ed in%estor ed)cation. 7or that reason+ one of the first research pro4ects will be to st)dy how in%estors can help protect themsel%es against fra)d. Fourth, the AICPA has an educational role. 0e are de%eloping training programs aimed at combating fra)d. 0e will initiate disc)ssions with the American Acco)nting Association+ the 7ederation of 'chools of Acco)ntancy+ chairpersons of )ni%ersity acco)nting programs and college te-tboo( p)blishers aimed at promptly incorporating fra)d pre%ention materials into the acco)nting c)rric)l)m and )ni%ersity te-tboo(s. This will gi%e st)dents the (nowledge and s(ills to )nderstand the f)ndamental characteristics of fra)d+ identify factors that may indicate it e-ists and ac/)ire enhanced inter%iewing techni/)es. The AIC A will wor( with academic instit)tions to de%elop appropriate materials+ targeted for incl)sion in college co)rses in the fall of ne-t year. 0e f)rther belie%e all members of the AIC A sho)ld commit more time to contin)ing ed)cation in the area of fra)d detection. 0hile considerable ongoing professional ed)cation is re/)ired to maintain professional standards+ we are calling on a)dit and finance professionals dealing with p)blic companies to

commit at least 10 percent of their contin)ing ed)cation to the area of fra)d detection. 0e are )rging stoc( e-changes to mandate effecti%e antifra)d training for all members of management+ boards of directors and a)dit committees. As a p)blic ser%ice+ by the end of this year+ we will de%elop and ma(e a%ailable+ free of charge+ training programs foc)sing on the roles and responsibilities of management and those in corporate go%ernance. Fifth, the AICPA has a role to play in advancing the level of financial reporting. Achie%ing more transparent financial reporting is central to ens)ring fair mar(ets and restoring in%estor confidence. 0e are eager to p)rs)e this goal in concert with 7A'# and with leading corporate organi2ations. 0e see( to wor( with all interested parties+ b)t we are prepared to mo%e forward on o)r own if necessary. "ne of o)r first steps is to initiate a debate within the acco)nting comm)nity on how to differentiate between the needs of widely held and pri%ately held b)sinesses+ and how to reform =AA to reflect this reality. =i%en the media foc)s on p)blic companies+ it1s easy to lose sight of both the importance of small b)siness and its )ni/)e reporting needs. As a first step in addressing this+ the AIC A is as(ing all of o)r committees and those of state societies that deal with small,company iss)es to p)t this high on their agendas. 7eedbac( is d)e by the first /)arter of ne-t year. 0e will wor( with 7A'# to ens)re an impro%ed reporting model is b)ilt that will pro%ide in%estors with higher,/)ality information.addressing s)ch iss)es as off,balance,sheet acti%ity+ li/)idity+ financial performance indicators and )nreported intangibles. In addition+ we1re wor(ing with the Canadian Instit)te of Chartered Acco)ntants to lead the way in )pdating the reporting model. 0e1%e 4ointly de%eloped the Cal)e $eas)rement and 3eporting Collaborati%e+ which brings together sta(eholders in the financial reporting process from aro)nd the world to determine the best methodologies for %al)e meas)rements and reporting. This will enable in%estors to see more information abo)t what ma(es a company s)ccessf)l. It will also help boards of directors and senior management to ma(e better strategic decisions. 0e f)lly s)pport the '!C1s c)rrent proposal to e-pand and enhance the disclos)re of estimates and acco)nting policies. 0hen the new r)les are finali2ed+ we will pro%ide o)r members with tools to implement it. The additional disclos)res sho)ld be incl)ded either as part of the financial statement disclos)res or as part of management1s disc)ssion and analysis D$?EAF. And we f)lly

s)pport the a)ditor1s e-amination of $?EA. As well+ the A)diting 'tandards #oard is see(ing inp)t from )sers of financial information as to other types of information that sho)ld be comm)nicated by the a)ditor. Sixth, the AICPA has a role in promoting strong corporate governance and internal control systems. A p)blic company1s ability to withstand press)res to pro%ide false information to the p)blic depends largely on those factors. 7or that reason+ we are calling on the A)diting 'tandards #oard to re%ise e-isting internal controls and reporting standards so that the p)blic will be p)t on notice when the a)ditor comm)nicates internal control wea(nesses to the a)dit committee. 'it)ations that will be considered as constit)ting reportable conditions will incl)de one indi%id)al holding the d)al positions of chairman of the board and C!" or an a)dit committee that is not f)lfilling its mission. It may incl)de lac( of mandatory antifra)d ed)cation or lac( of a code of cond)ct. In f)lfilling all of these roles+ the AIC A has an o%erriding mission: to shape an acco)nting c)lt)re for the f)t)re that s)rpasses the legacy of o)r past. "%er the past few months+ certainly one good thing has occ)rred: The importance of the a)dit has been reaffirmed lo)d and clear. *ow+ we m)st b)ild on its core %al)e. The AIC A will be both a watchdog and a so)rce of leadership. 0e pledge to be a force for raising new iss)es and e-amining iss)es that are raised by others. 0e will ser%e as common gro)nd for all in the profession and those in%ol%ed in the financial reporting process to bring their concerns and proposals. To be certain+ none of )s.a)ditors+ corporations or in%estors.will loo( bac( fondly on this year. #)t the 560+000 members of the AIC A are concentrating on loo(ing forward. 0e1re loo(ing forward to implementing the f)ndamental reforms enacted by Congress. 0e1re loo(ing forward to wor(ing with lawma(ers+ corporations and the p)blic to implement new reforms as necessary and to reb)ilding the faith of in%estors in the a)dited financial statement as an open window into p)blicly traded companies. 0e1re loo(ing forward to reclaiming o)r profession1s heritage as a bedroc( of b)siness integrity and contin)ing o)r historic role as tr)sted ad%isers to b)sinesses of all si2es and protectors of the p)blic interest. It will not be easy. #)t we are committed to it. 0e are committed to mo%ing forward. 0e will reb)ild tr)st in o)r profession bric( by bric(.

http://www.aicpa.org/p)bs/4ofa/oct2002/melancon.htm2002 AIC
Posted by 3ini 4 on Jednesday% 5$tober *+% )**" 6 *07H! AM

1#'# $ompanies :i$timiFed by /raud in the past t(o years reported that (histleblo(ers% audits and in:estigations (ere responsible /or dete$ting +G per$ent o/ $rimes% suggesting 1#'# $ompanies ha:e pro:ided a high degree o/ a$$ess to audit $ommittees and auditors% as (ell as a regulatory stru$ture that en$ourages and re(ards tip6o//s#

A$$ording to the just released Pri$e(aterhouse9oopersK =lobal ;$onomi$ 9rime 'ur:ey )**"% H* per$ent o/ all e$onomi$ $rime dete$tion $ame /rom internal or e8ternal in:estigations and audits# Another "G per$ent o/ e$onomi$ $rime dete$tion $ame /rom (histleblo(ers# Produ$ed by the la( /irm o/ Jilmer% 9utler & Pi$kering% the sur:ey is based on more than * inter:ie(s (ith $hie/ e8e$uti:e o//i$ers% $hie/ /inan$ial o//i$ers% and those responsible /or dete$ting and pre:enting e$onomi$ $rime in the largest 1#'# $ompanies# .t is the /irst sur:ey o/ its kind sin$e the passage o/ the 'arbanes658ley A$t#5:erall% the sur:ey re:ealed that e$onomi$ $rime in the 1#'# is pre:alent 66 more than one third o/ 1#'# respondents to the sur:ey reported signi/i$ant e$onomi$ $rimes during the pre:ious t(o years 66 and is :ie(ed as likely to in$rease o:er the ne8t /i:e years# Most (orrisome to sur:ey parti$ipants is /inan$ial misrepresentation% (hi$h respondents belie:ed to be pre:alent in hal/ o/ all $ompanies# Ho(e:er% the sur:ey sponsors point out that the a$tual instan$es o/ this $rime (as reported by only t(o per$ent o/ respondents% suggesting that the media attention surrounding some o/ the high6pro/ile $ases o/ /inan$ial misrepresentation in the 1#'# has e8aggerated the per$eptions o/ the instan$e o/ /inan$ial misrepresentation#Asset misappropriation% a$$ording to respondents% is pre:alent at an in$iden$e o/ )H per$ent% /ollo(ed by $yber$rime at an in$iden$e o/ eight per$ent# 5ther /indings7;$onomi$ $rime is $onsistently harm/ul to a $ompanyKs intangible assets# More than !H per$ent o/ the in$iden$es o/ e$onomi$ $rime had a negati:e impa$t on the $ompanyKs reputation and on sta// morale and moti:ation% in addition to damaging business relationships# 9on/iden$e in $ontrols appears to be mispla$ed in $omparison (ith ho( e$onomi$ $rimes are a$tually dis$o:ered# <inety6/i:e per$ent o/ respondents belie:e they ha:e adeEuate risk management systems# &et respondents reported that risk management systems dete$ted only about one6third o/ the instan$es o/ e$onomi$ $rime% suggesting that internal systems are $o6opted% $ir$um:ented or o:erridden in a majority o/ instan$es o/ e$onomi$ $rime# 'e:enty6si8 per$ent o/ 1#'# respondents ha:e some /orm o/ insuran$e but o6 nly "! per$ent report re$o:ering damages through insuran$e% and these re$o:eries are small#9opies o/ the 1#'# and =lobal ;$onomi$ 9rime 'ur:eys are a:ailable to :ie( and do(nload online at7 (((#(ilmer#$om#

JofA: E(ono5i( -ri5e Dete(ted Mainl' #' )!istle#lo,ers and Audits 4 ,oginI9reate an a$$ount 4 * 9omments
Posted by -udi 4 on Driday% May "*% )**" 6 1*7"G PM

5rganisasi bisnis merupakan sebuah pertemuan dari berbagai ma$am kontrak kepentingan ?ne8us o/ $ontra$t@% sehingga di dalam proses akuntansi% ada dimensi politis yang terlibat didalamnya# 3imensi politis tersebut adalah sebuah kenyataan bah(a ada pihak6pihak yang berkepentingan dan $ukup mempunyai kekuatan untuk menggunakan pengaruhnya ke dalam organisasi tersebut# 'ehingga dalam pemahaman mengenai L$reati:e a$$ountingA ini bukan berarti akuntan Lan si$hA yang meman/aatkan pemahaman akuntansi tersebut% tetapi pihak6pihak yang mempunyai kepentingan dan kekuatan untuk menggunakan L$reati:e a$$ountingA tersebut% seperti

manajer% akuntan% pemerintah% asosiasi industri dan sebagainya# Teori Akuntansi Positi/ berkembang seiring kebutuhan untuk menjelaskan dan memprediksi realitas praktek6praktek akuntansi yang ada di dalam masyarakat seperti yang dikatakan oleh Jatts dan Mimmerman N1 +GO dibandingkan dengan akuntansi normati/ yang lebih menjelaskan praktek6praktek akuntansi yang seharusnya ?should be@ berlaku# 3alam pemilihan kebijakan akuntansi misalnya akan memba(a dampak ekonomi terhadap pemilihan kebijakan akuntansi tersebut kepada penggunanya yang sering disebut oleh Me// N1 !+O sebagai e$onomi$ $onseEuen$es# 3alam mengisi ruang teori akuntansi positi/ maka L$reati:e a$$ountingA sebagai salah satu tema menarik yang juga perlu diperhatikan oleh akuntan ?dan juga penyusun standar akuntansi@# L9reati:e a$$ountingA menurut Amat% -lake dan 3o(d N1 O adalah sebuah proses dimana beberapa pihak menggunakan kemampuan pemahaman pengetahuan akuntansi ?termasuk didalamnya standar% teknik dsb#@ dan menggunakannya untuk memanipulasi pelaporan keuangan# <aser N1 "O dalam Amat et#al# N1 O mede/inisikan L$reati:e a$$ountingA sebagai berikut7 The pro$ess o/ manipulating a$$ounting /igures by taking ad:antage o/ loopholes in a$$ounting rules and the $hoi$e o/ measurement and dis$losure pra$ti$es in them to trans/orm /inan$ial statements /rom (hat they should be% to (hat prepares (ould pre/er to see reported% P##and The pro$ess by (hi$h transa$tions are stru$tured so as to produ$e the reEuired a$$ounting results rather than reporing transa$tion in neutral and $onsistent (ay# 'tolo(y dan -reton N)***O menyebut L$reati:e a$$ountingA merupakan bagian dari La$$ounting manipulationA yang terdiri dari Learning managementA % Lin$ome smoothingA dan L$reati:e a$$ountingA itu sendiri# 3alam pemahaman mengenai L$reati:e a$$ountingA ini bukan berarti akuntan Lan si$hA yang meman/aatkan pemahaman akuntansi tersebut% tetapi pihak6pihak yang mempunyai kepentingan dan kekuatan untuk menggunakan L$reati:e a$$ountingA tersebut% seperti manajer% akuntan% pemerintah% asosiasi industri dan sebagainya# Manajer dalam bereaksi terhadap pelaporan keuangan menurut Jatt dan Mimmerman N1 +GO digolongkan menjadi tiga buah hipotesis% yaitu bonus6plan hyphotesis% debt6$o:enant hyphotesis dan politi$al $ost hyphotesis# -onus plan hyphotesis Healy N1 +HO dalam '$ott N1 !O menyatakan bah(a manajer seringkali berperilaku seiring dengan bonus yang akan diberikan# Jika bonus yang diberikan tergantung pada laba yang akan dihasilkan% maka manajer akan melakukan L$reati:e a$$ountingA dengan menaikkan laba atau mengurangi laba yang akan dilaporkan# Pemilik biasanya menetapkan batas ba(ah laba yang paling minim agar mendapatkan bonus# 3ari pola bonus ini manajer akan menaikkan labanya hingga ke atas batas minimal tadi# Tetapi jika pemilik perusahaan membuat batas atas untuk mendapatkan bonus% maka manajer akan berusaha mengurangkan laba sampai batas atas tadi dan mentrans/er laba saat ini ke periode yang akan datang# Hal ini dia lakukan karena jika laba mele(ati batas atas tersebut manajer sudah tidak mendapatkan insenti/ tambahan atas upayanya memperoleh laba di atas batas yang ditetapkan oleh pemilik perusahaan# Dormula bonus yang digunakan Healy didasarkan pada asumsi bah(a perusahaan terdiri atas manajer yang menghindari resiko ?risk a:erse@ sehingga manajer akan memilih dis$retionary a$$rual untuk ?1@ menurunkan earning ketika earning sebelum keputusan a$$rual lebih ke$il dari bogey ?batas ba(ah@ atau melebihi $ap ?batas atas@ ?)@ menaikkan earning ketika earning sebelum keputusan a$$rual melebihi bogey tetapi tidak melebihi $ap# .mplikasi yang dikemukakan oleh Healy adalah bah(a manajer akan berperilaku oportunistik menghadapi intertemporal $hoi$e#

3ebt6$o:enant hyphotesis Penelitian dalam bidang teori akuntansi positi/ juga menjelaskan praktek akuntansi mengenai bagaimana manajer menyikapi perjanjian hutang# Manajer dalam menyikapi adanya pelanggaran atas perjanjian hutang yang telah jatuh tempo% akan berupaya menghindarinya dengan memilih kebijakan6kebijakan akuntansi yang menguntungkan dirinya# Dields% ,ys dan >in$ent N)**1O mengemukakan ada dua kejadian dalam pemilihan kebijakan akuntansi% yaitu pada saat diadakannya perjanjian hutang dan pada saat jatuh temponya hutang# Kontrak hutang jangka panjang ?debt $o:enant@ merupakan perjanjian untuk melindungi pemberi pinjaman dari tindakan6tindakan manajer terhadap kepentingan kreditur% seperti pembagian de:iden yang berlebihan% atau membiarkan ekuitas berada di ba(ah tingkat yang telah ditentukan# 'emakin $enderung suatu perusahaan untuk melanggar perjanjian hutang maka manajer akan $enderung memilih prosedur akuntansi yang dapat mentrans/er laba periode mendatang ke periode berjalan karena hal tersebut dapat mengurangi resiko Lde/aultA# '(eeney N1 0O dalam '$ott N1 !O menyatakan perilaku LmemindahkanA laba tersebut dilakukan oleh perusahaan bermasalah yang teran$am kebangkrutan dan ini merupakan strategi untuk bertahan hidup# Politi$al6$ost hyphotesis# 3alam pandangan teori agensi ?agen$y theory@% perusahaan besar akan mengungkapkan in/ormasi lebih banyak daripada perusahaan ke$il# Perusahaan besar melakukannya sebagai upaya untuk mengurangi biaya keagenan tersebut# Perusahaan besar menghadapi biaya politis yang lebih besar karena merupakan entitas yang banyak disorot oleh publik se$ara umum# Para karya(an berkepentingan melihat kenaikan laba sebagai a$uan untuk meningkatkan kesejahteraannya melalui kenaikan gaji# Pemerintah melihat kenaikan laba perusahaan sebagai obyek pajak yang akan ditagihkan# 'ehingga pilihan yang dihadapi oleh organisasi adalah dengan $ara bagaimana le(at proses akuntansi agar laba dapat ditampilkan lebih rendah# Hal ini yang seringkali disebut dengan politi$al $ost hyphoyesis NJatts dan Mimmerman7 1 +GO# -erbagai ma$am pola yang dilakukan dalam rangka L$reati:e a$$ountingA menurut '$ott N1 !O sebagai berikut7 1# Taking -ath% atau disebut juga Lbig bathA# Pola ini dapat terjadi selama ada tekanan organisasional pada saat pergantian manajemen baru yaitu dengan mengakui adanya kegagalan atau de/isit dikarenakan manajemen lama dan manajemen baru ingin menghindari kegagalan tersebut# Teknik ini juga dapat mengakui adanya biaya6biaya pada periode mendatang dan kerugian periode berjalan ketika keadaan buruk yang tidak menguntungkan yang tidak bisa dihindari pada periode berjalan# Konsekuensinya% manajemen melakukan Lpembersihan diriA dengan membebankan perkiraan6perkiraan biaya mendatang dan melakukan L$lear the de$ksA# Akibatnya laba periode berikutnya akan lebih tinggi dari seharusnya# )# .n$ome minimiFation# 9ara ini mirip dengan Ltaking bathA tetapi kurang ekstrem# Pola ini dilakukan pada saat pro/itabilitas perusahaan sangat tinggi dengan maksud agar tidak mendapatkan perhatian oleh pihak6pihak yang berkepentingan ?aspek politi$al6$ost@# Kebijakan yang diambil dapat berupa (rite6o// atas barang modal dan akti:a tak ber(ujud% pembebanan biaya iklan% biaya riset dan pengembangan% metode su$$ess/ull6e//orts untuk perusahaan minyak bumi dan sebagainya# Penghapusan tersebut dilakukan bila dengan teknik yang lain masih menunjukkan hasil operasi yang kelihatan masih menarik minat pihak6pihak yang berkepentingan# Tujuan dari penghapusan ini adalah untuk men$apai suatu tingkat return on assets yang dikehendaki# "# .n$ome ma8imiFation# Maksimalisasi laba dimaksudkan untuk memperoleh bonus yang lebih besar% dimana laba yang dilaporkan tetap diba(ah batas atas yang ditetapkan# 0# .n$ome smoothing# Perataan laba merupakan $ara yang paling populer dan sering dilakukan# Perusahaan6perusahaan melakukannya untuk mengurangi :olatilitas laba bersih# Perusahaan mungkin

juga meratakan laba bersihnya untuk pelaporan eksternal dengan maksud sebagai penyampaian in/ormasi internal perusahaan kepada pasar dalam meramalkan pertumbuhan laba jangka panjang perusahaan# H# Timing re:enue and e8pense re$ognition# Teknik ini dapat dilakukan dengan membuat kebijakan tertentu berkenaan dengan saat atau timing suatu transaksi seperti adanya pengakuan yang prematus atas penjualan# L9reati:e a$$ountingA dapat dikatakan sebagai sebuah praktek akuntansi yang buruk% karena $enderung mereduksi reliabilitas in/ormasi keuangan# Karena manajer memiliki asimetri in/ormasi% yang bagi pihak di luar perusahaan sangat sulit diketahui% maka memaksimalkan keuntungan dengan L$reati:e a$$ountingA akan selalu ada# Masalah sebenarnya adalah tidak diberikannya pengungkapan yang transparan se$ara menyeluruh tentang proses pertimbangan6pertimbangan dalam penentuan kebijakan akuntansi ?a$$ounting poli$y@# Akibatnya% laporan keuangan dianggap masih memiliki keterbatasan mendasar sehingga belum memadai untuk digunbakan dalam proses pengambilan keputusan# Merujuk agen$y theory% laporan keuangan dipersiapkan oleh manajemen sebagai pertanggungja(aban mereka kepada prin$ipal# Karena manajemen terlibat se$ara langsung dalam kegiatan usaha perusahaan maka manajemen memilikiasimetri in/ormasi dengan melaporkan segala sesuatu yang memaksimumkan utilitasnya# L9reati:e a$$ountingA sangat mungkin dilakukan oleh manajemen% karena manajemen dengan asimetri in/ormasi yang dimilikinya akan leluasa untuk memilih alternati/ metode akuntansi# Manajemen akan memilih metode akuntansi tertentu jika terdapat insenti/ dan moti:asi untuk melakukannya# 9ara yang paling sering digunakan adalah dengan merekayasa laba ?earning management@% karena laba seringkali menjadi /okus perhatian para pihak eksternal yang berkepentingan# L9reati:e a$$ountingA dan etika L9reati:e a$$ountingA mempunyai banyak konsekuensi# 3alam perspekti/ ekonomi% L$reati:e a$$ountingA dipengaruhi oleh kerangka ekonomi yang bertujuan untuk sel/6interset# Hal ini mungkin sah6sah saja dilakukan sepanjang tidak bertentangan dengan prinsip6prinsip akuntansi berterima umum# <amun pertanyaan yang harus dija(ab adalah apakah L$reati:e a$$ountingA memang sesuatu yang benar untuk dilakukanQ Apakah maksud dan tujuan L$reati:e a$$ountingA sehingga moral judgment6nya tergantung kepada tujuan L$reati:e a$$ountingA itu sendiri# Persepsi ini harus diluruskan agar tidak menjadikan bah(a L$reati:e a$$ountingA menjadi hal yang pro dan kontra# 3alam pandangan orang a(am L$reati:e a$$ountingA dianggap tidak etis% bahkan merupakan bentuk dari manipulasi in/ormasi sehingga menyesatkan perhatiannya# Tetapi dalam pandangan teori akuntansi positi/% sepanjang L$reati:e a$$ountingA tidak bertentangan dengan prinsip6prinsip akuntansi yang berterima umum% tidak ada masalah yang harus dipersoalkan# Asalkan tidak ada asimetri in/ormasi antara pelaku L$reati:e a$$ountingA dan pengguna in/ormasi keuangan# Perilaku yang tidak semestinya ?dis/un$tional beha:iour@ para manajer terjadi akibat adanya asimetri in/ormasi dalam penyajian laporan keuangan tidak terlepas dari pertimbangan konsekuensi ekonomi# Perhatian kita mungkin diarahkan bagaimana mendorong keterbukaan in/ormasi se$ara lebih luas sehingga inside in/ormation bukanlah sesuatu yang LtabuA untuk diumumkan kepada khalayak# Karena dalam kerangka keterbukaan yang menyeluruh sebenarnya L$reati:e a$$ountingA atau apapun namanya% tidak akan berpengaruh kepada semua pihak yang berkepentingan terhadap organisasi# Karena semua pihak akan mempunyai in/ormasi yang sama dan tidak ada asimetri in/ormasi lagi# 'ekali lagi% pentingnya mendorong keterbukaan dalam rangka good go:ernan$e akan memba(a dampak kepada ketersediaannya in/ormasi sehingga akan mengeliminasi dan mengurangi dampak L$reati:e a$$ountingA#

6-reati7e A((ounting6: Etiska!1 4 ,oginI9reate an a$$ount 4 * 9omments

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