Armein: Analisis Kasus Laporan Keuangan Analisis Kasus Laporan Keuangan PT. Indofarma Tbk Rizka Ardhianty Armein ABSTRACT PT Indofarma Tbk is a company working in the area of supplying medicine and other medical equipment or facilities for public use and benefits. In its Financial Report of the year 2001, the company did something that according to the existing law is considered a fraud. The company conducted a misleading information through marking up the financial status in that report, in which it claimed to have been making big profit but in reality, it suffer big loss. The Government Institution for Investment Affairs (Bapepam) found out this deceitful action and instantly appointed public accountant to audit the company. The company reasoned that the report was meant to be for internal use and in order to obtain more credit funds from bank. Furthermore it argued that it is legal because the asset consid- ered by bank for credit approval does not include profit or loss made during the past year. Kewwords: Financial report, Misleading information, mark up. Kasus Posisi Kasus Indofarma ini bermula saat perusahaan yang memproduksi 80% (delapan puluh persen) obat generik itu mengalami kerugian sebesar Rp. 20,097 (dua puluh koma sembilan puluh tujuh) miliar pada akhir tahun 2002. Padahal hingga kuartal in tahun yang sama, laba bersih Indofarma mencapai Rp. 88,57 (delapan puluh delapan koma lima puluh tujuh) miliar. 1 1 "BPK akan Periksa Indofarma", Sriwijaya Post. 24 Mei 2003 Kerugian ini sebenarnya tidak bisa dilepaskan dari kekeliruan yang dilakukan oleh manajemen padatahun- tahun sebelumnya yang pada akhirnya berdampak pada tahun-tahun berikutnya. Faktor penyebab kerugian itu menurut manajemen Indofarma: 2 1. Adanya perubahan regulasi peme-rintah,yaitu: a. sejak dihapuskannya subsidi pengadaan obat generik yang - "Kenapa PT. Indofarma Tbk Merugi", Auditor edisi 15/2004. hal. 19-20 Law Review. Fakultas Hukum Universitas Pelita Harapan. Vol. IV. No.3. Morel 2005 239