ANALISIS MANIPULASI LAPORAN KEUANGAN OLEH PT KIMIA FARMA PADA TAHUN 2001 MENGGUNAKAN TEORI FRAUD

Abstract

This research aims to analyze one case of manipulation of financial reports carried out by a state-owned company in Indonesia, namely PT Kimia Farma (Persero) in 2001. The research was conducted using qualitative methods by collecting data and information from several trusted sources. Case analysis is carried out based on fraud theory which consists of types of fraud, geographical analysis of location and industry, profiles of perpetrators and victims, motivation of perpetrators, impact of fraud, and strategies used to detect fraud. The research results show that PT. Kimia Farma (Persero) was proven to have manipulated its 2001 financial reports which can be explained based on fraud theory. This research shows that fraud can harm many parties and also damage public trust, so this research is expected to provide knowledge and insight to companies regarding fraud theories connected to the PT Kimia Farma (Persero) case in Indonesia.