Health Management Inc

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Submitted By kelvinkho
Words 1006
Pages 5
Health Management Inc.

Kasus yang menimpa Health Management Inc. (HMI) merupakan kasus pertama untuk penerapan Undang-Undang Reformasi Pengajuan Perkara Sekuritas Swasta/Publik Securities Litigation Reform Act (PSLRA). Sebelum PSLRA, firma-firma akunting seringkali ikut menanggung kerugian yang diakibatkan oleh manipulasi akuntansi oleh klien-klien mereka, karena undang-undang sebelumnya mengharuskan para terdakwa untuk menanggung bersama kerugian penggugat. Jika satu atau beberapa terdakwa tidak sanggup untuk memenuhi kewajiban tersebut, terdakwa lain yang secara financial mampu harus menanggung kewajiban tersebut sepenuhnya. Hal ini seringkali merugikan firma-firma akunting karena dalam kasus semacam ini, seringkali merekalah satu-satunya pihak yang secara financial mampu. Mereka sering dipaksa menyelesaikan kasus yang sebetulnya mereka tidak bersalah.

Kehadiran PSLRA merupakan hal yang menggembirakan bagi firma-firma akunting karena beberapa hal berikut. Pertama, PSLRA mengharuskan penggugat untuk menyatakan bahwa terdakwa setidaknya telah lalai, agar kasus bisa diteruskan ke pengadilan, serta mengemukakan fakta-fakta yang jelas untuk mendukung pernyataan mereka. Kedua, hakim berhak mendenda pengacara yang mengajukan perkara secara tidak keruan. Kedua hal tadi membuat para pengacara berhati-hati dan tidak bisa lagi iseng-iseng memancing seperti yang dulu biasa mereka lakukan sebelum PSLRA keluar. Ketiga, dengan PSLRA, sekalipun lalai, firma-firma akunting hanya menanggung beberapa persen dari kerugian penggugat. Persentase ini senilai dengan persentase tanggung jawab yang turut mengakibatkan kerugian penggugat. Keempat, PSLRA menekankan agar para auditor mendesain audit yang sesuai untuk menyediakan keyakinan yang paling baik dan mendeteksi tindakan-tindakan illegal yang punya pengaruh besar pada laporan keuangan klien, dan apabila ada, wajib…...

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