Free Essay

Great River

In: Business and Management

Submitted By izenk78
Words 1264
Pages 6
Akuntansi dan Etika
21 Nov
Segala sesuatu di dunia ini memiliki aturannya sendiri, termasuk dalam dunia kerja. Setiap profesi memiliki aturannya masing-masing. Aturan yang paling dasar umumnya adalah aturan mengenai tingkah laku atau perilaku, umumnya disebut dengan Etika Profesi. Begitu pula dengan profesi akuntan. Para akuntan memiliki kode etik sendiri yang mengatur diri mereka sendiri.
Dalam perjalanannya, kode etik ini pun juga sering dilanggar. banyak kasus dalam kehidupan sehari-hari mengenai pelanggaran kode etik akuntan ini.
Kasus Great River
Jakarta, 10 Januari 2007
Bapepam menemukan adanya indikasi konspirasi dalam penyajian laporan keuangan Great River. Tak tertutup kemungkinan, Akuntan Publik yang menyajikan laporan keuangan Great River itu ikut menjadi tersangka.
Menteri Keuangan (Menkeu) RI terhitung sejak tanggal 28 Nopember 2006 telah membekukan izin Akuntan Publik (AP) Justinus Aditya Sidharta selama dua tahun. Sanksi tersebut diberikan karena Justinus terbukti melakukan pelanggaran terhadap Standar Profesi Akuntan Publik (SPAP) berkaitan dengan Laporan Audit atas Laporan Keuangan Konsolidasi PT Great River International Tbk (Great River) tahun 2003.
Selama izinnya dibekukan, Justinus dilarang memberikan jasa atestasi (pernyataan pendapat atau pertimbangan akuntan publik) termasuk audit umum, review, audit kerja dan audit khusus. Dia juga dilarang menjadi Pemimpin Rekan atau Pemimpin Cabang Kantor Akuntan Publik (KAP). Namun yang bersangkutan tetap bertanggungjawab atas jasa-jasa yang telah diberikan serta wajib memenuhi ketentuan untuk mengikuti Pendidikan Profesional Berkelanjutan (PPL).
Pembekuan izin oleh Menkeu ini merupakan tindak lanjut atas Surat Keputusan Badan Peradilan Profesi Akuntan Publik (BPPAP) Nomor 002/VI/SK-BPPAP/VI/2006 tanggal 15 Juni 2006 yang membekukan Justinus dari keanggotaan Ikatan Akuntan Indonesia Kompartemen Akuntan Publik (IAI-KAP). Hal ini sesuai dengan Keputusan Menkeu Nomor 423/KMK.06/2006 tentang Jasa Akuntan Publik sebagaimana telah diubah dengan Peraturan Menkeu Nomor 359/KMK.06/2003 yang menyatakan bahwa AP dikenakan sanksi pembekuan izin apabila AP yang bersangkutan mendapat sanksi pembekuan keanggotaan dari IAI dan atau IAI-KAP.
Menurut Fuad Rahmany, Ketua Bapepam-LK, pihaknya sedang melakukan penyidikan terhadap AP yang memeriksa laporan keuangan Great River. Kalau ditemukan unsur pidana dalam penyidikan itu, maka AP tersebut bisa dijadikan sebagai tersangka. “Kita sedang proses penyidikan terhadap AP yang bersangkutan. Kalau memang nanti ditemukan ada unsur pidana, maka dia akan kita laporkan juga Kejaksaan,” ujar Fuad.
Seperti diketahui, sejak Agustus lalu, Bapepam menyidik akuntan publik yang mengaudit laporan keuangan Great River tahun buku 2003. Fuad menyatakan telah menemukan adanya indikasi konspirasi dalam penyajian laporan keuangan Great River. Sayangnya, dia tidak bersedia menjelaskan secara detail praktek konspirasi dalam penyajian laporan keuangan emiten berkode saham GRIV itu.
Fuad juga menjelaskan tugas akuntan adalah hanya memberikan opini atas laporan perusahaan. Akuntan, menurutnya, tidak boleh melakukan segala macam rekayasa dalam tugasnya. “Dia bisa dikenakan sanksi berat untuk rekayasa itu,” katanya.
Untuk menghindari sanksi pajak.
Menanggapi tudingan itu, Kantor akuntan publik Johan Malonda & Rekan membantah telah melakukan konspirasi dalam mengaudit laporan keuangan tahunan Great River. Deputy Managing Director Johan Malonda, Justinus A. Sidharta, menyatakan, selama mengaudit buku Great River, pihaknya tidak menemukan adanya penggelembungan account penjualan atau penyimpangan dana obligasi. Namun dia mengakui metode pencatatan akuntansi yang diterapkan Great River berbeda dengan ketentuan yang ada. “Kami mengaudit berdasarkan data yang diberikan klien,” kata Justinus.
Menurut Justinus, Great River banyak menerima order pembuatan pakaian dari luar negeri dengan bahan baku dari pihak pemesan. Jadi Great River hanya mengeluarkan ongkos operasi pembuatan pakaian. Tapi saat pesanan dikirimkan ke luar negeri, nilai ekspornya dicantumkan dengan menjumlahkan harga bahan baku, aksesori, ongkos kerja, dan laba perusahaan.
Justinus menyatakan model pencatatan seperti itu bertujuan menghindari dugaan dumping dan sanksi perpajakan. Sebab, katanya, saldo laba bersih tak berbeda dengan yang diterima perusahaan. Dia menduga hal itulah yang menjadi pemicu dugaan adanya penggelembungan nilai penjualan. Sehingga diinterpretasikan sebagai menyembunyikan informasi secara sengaja.
Johan Malonda & Rekan mulai menjadi auditor Great River sejak 2001. Saat itu perusahaan masih kesulitan membayar utang US$150 Juta kepada Deutsche Bank. Pada 2002, Great River mendapat potongan pokok utang 85 persen dan sisa utang dibayar menggunakan pinjaman dari Bank Danamon. Setahun kemudian Great River menerbitkan obligasi Rp 300 miliar untuk membayar pinjaman tersebut. “Kami hanya tahu kondisi perusahaan pada rentang 2001-2003,” kata Justinus.
Sebelumnya Badan Pengawas Pasar Modal dan Lembaga Keuangan (Bapepam-LK) telah melimpahkan kasus penyajian laporan keuangan Great River ke Kejaksaan Agung pada tanggal 20 Desember 2006. Dalam laporan tersebut, empat anggota direksi perusahaan tekstil itu ditetapkan menjadi tersangka, termasuk pemiliknya, Sunjoto Tanudjaja.
Kasus tersebut muncul setelah adanya temuan auditor investigasi Aryanto, Amir Jusuf, dan Mawar, yang menemukan indikasi penggelembungan account penjualan, piutang, dan aset hingga ratusan miliar rupiah di Great River. Akibatnya, Great River mengalami kesulitan arus kas dan gagal membayar utang.
Berdasarkan hasil pemeriksaan Bapepam terdapat indikasi penipuan dalam penyajian laporan keuangan. Pasalnya, Bapepam menemukan kelebihan pencatatan atau overstatement penyajian account penjualan dan piutang dalam laporan tersebut. Kelebihan itu berupa penambahan aktiva tetap dan penggunaan dana hasil emisi obligasi yang tanpa pembuktian. Akibatnya, Great River kesulitan arus kas. Perusahaan tidak mampu membayar utang Rp250 miliar kepada Bank Mandiri dan gagal membayar obligasi senilai Rp400 miliar.
Sumber: Hukum Online, 10 Januari 2007
PEMBAHASAN
Kasus PT Great River International, Tbk di atas, yang melibatkan akuntan publik Justinus Aditya Sidharta, dianggap telah menyalahi aturan mengenai kode etik profesi akuntan, terutama yang berkaitan dengan integritas dan objektivitas. Akuntan publik Justinus Aditya Sidharta dianggap telah melakukan tindak kebohongan publik, dimana dia tidak melaporkan kondisi keuangan PT Great River International, Tbk secara jujur.
Menurut pengertiannya, integritas dapat berarti kepatuhan terhadap nilai-nilai moral, prinsip-prinsip, serta nilai-nilai lainnya yang terdapat dalam masyarakat pada umumnya. Pelanggaran integritas berarti seseorang telah melanggar aturan-aturan yang telah disepakati secara umum. Sedangkan objektivitas merupakan pernyataan jujur dan apa adanya terhadap suatu hal. Pelanggaran objektivitas menunjukkan bahwa seseorang telah berani melakukan tindak kebohongan / kecurangan dalam melakukan suatu hal. Kedua nilai ini, bersama dengan independensi, merupakan nilai dasar yang harus dimiliki oleh seorang akuntan publik agar seorang akuntan publik dapat menghasilkan suatu laporan yang sifatnya akurat dan dapat dipercaya. Tanpa adanya nilai-nilai dasar tersebut, seorang akuntan publik tidak ada bedanya dengan seorang penjahat yang tidak bermoral.
Masih segar dalam ingatan kita adanya kasus mengenai Enron, perusahaan minyak yang berbasis di Amerika, yang mengguncang dunia perbankan pada akhir tahun 2000. Enron dinyatakan bangkrut setelah para direksinya memohon pernyataan pailit dari badan keuangan setempat karena terlibat hutang yang nilainya milyaran dolar amerika. Hal tersebut begitu menggemparkan dunia karena pada laporan keuangan tahunannya, Enron mencatat adanya keuntungan hingga US$ 600 juta. Setelah dilakukan penyelidikan, diketahui bahwa laporan keuangan tersebut tidak benar alias hasil rekayasa antara Enron dengan rekanannya, yakni KAP Arthur Andersen. Kasus Great River ini sangat mirip dengan kasus Enron, dimana perusahaan sebelumnya dinyatakan pada kondisi baik-baik saja, tetapi pada akhirnya tidak mampu untuk membayar utangnya sendiri.
Adanya kasus ini jelas mencoreng nama Profesi Akuntan Publik, padahal tidak semua akuntan publik seperti itu. Apabila hal ini terjadi secara terus-menerus, bukan tidak mungkin statement masyarakat mengenai akuntan publik akan berubah menjadi negatif, dan seperti yang jamak diketahui, sekali statement masyarakat berubah menjadi negative, akan sulit untuk mengembalikannya seperti sedia kala. Maka, sudah sewajarnya para pelaku dalam suatu profesi, ikut menjaga nama baik dari profesi tersebut karena hal itu merupakan tanggung jawab bersama, bukan tanggung jawab seseorang saja.
Dari kedua contoh tersebut, dapat ditarik kesimpulan bahwa nilai-nilai integritas, objektivitas, dan independensi harus ditegakkan oleh seorang akuntan publik, agar tercipta suatu laporan yang jujur, akurat, dan dapat diandalkan oleh semua pihak. Selain itu, penegakkan nilai-nilai tersebut juga ditujukan untuk menjaga nama baik dari profesi akuntan publik itu sendiri. Bila hampir sebagian besar akuntan publik bersikap seperti KAP Arthur Andersen dan AP Justinus Aditya Sidharta, dapat dipastikan bahwa akan terjadi kekacauan besar di dunia perbankan secara global.

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