8/19/2019 Studi Kasus 12 1 Dan 12 2

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Kasus 12-1 dan 12-2

Bab 12. Recognizing the Symptoms of Fraud

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8/19/2019 Studi Kasus 12 1 Dan 12 2

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Studi kasus 12-1

 The balance sheet and income statement for ABC Company for the years 2011 and

2012 are as follows:

Pertanyaan

Perform vertical and/or horizontal analysis of the statements and identify two

thins that appear to be !n!s!al and co!ld be possible symptoms of fra!d"

8/19/2019 Studi Kasus 12 1 Dan 12 2

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 #awaban:

1" $ari analisa laporan %e!anan PT ABC diatas dapat di%etah!i ter&adi

pen!r!nan inventory sebesar '2(0) artinya inventory terseb!t di&!al ata!

r!sa%) %ami tida% menem!%an beban %arena inventory r!sa%) &adipen!r!nan inventory terseb!t %arena ter&adi pen&!alan) %ami tida%

mendapat%an rincian pembelian inventory) nam!n Cost *f +ood ,old

-.ara Po%o% Baran yan $i&!al tah!n 2012 hanya '10) hal ini &elas

menindi%asi%an C*+, %!ran sa&i) bisa &adi mana&emen sena&a

mela%!%an hal ini !nt!% menai%an laba" ,ehar!snya palin tida% C*+,

sebesar '2(0"2" ,elain it!) telah ter&adi pen!r!nan &!mlah h!tan dari tah!n 2011 %e 2012)

pen!r!nan h!tan terseb!t terdiri dari Acco!nt Payable sebesar '2(0 danotes Payable sebesar '00) nam!n di laporan laba r!i tida%

mencant!m%an beban b!na atas h!tan terseb!t) bisa &adi mana&emen

sena&a mela%!%an hal ini !nt!% menai%an laba"

Studi kasus 12-1

3n his own words) $aniel #ones was 4The $!de"5 6ith his waist7lon dreadloc%s) part7

time roc% band) and well7paid &ob manain a company8s online search directory9he

seemed to have it all"

 The company allows employees to order an !nlimited amo!nt of software and

hardware) at no cost) for

b!siness p!rposes" Between $ecember 2001 and ovember 2002) #ones ordered or

!sed his assistant

and other employees -incl!din a hih school intern to order nearly 1)(00 pieces of

software which had very

low cost b!t were worth a lot on the street"

 The $!de was red from the company in $ecember 2002) shortly after the fra!d was

discovered" .e has

been chared with 1; co!nts of wire) mail) and comp!ter fra!d9 with each co!nt

carryin a ma

8/19/2019 Studi Kasus 12 1 Dan 12 2

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2" =ecently) his employer has been p!ttin more emphasis on controllin cost" 6ith

the slowin of overall technoloy spendin) e