Waste Management Essay

2837 words - 12 pages

Daftar Isi
Daftar Isi 1
BAB 1 PENDAHULUAN 2
1.1 Latar Belakang 2
1.2 Rumusan Masalah 3
1.3 Tujuan Penulisan 3
BAB 2 PEMBAHASAN 3
2.1   Sejarah Singkat Waste Management Inc. 3
2.2    Kronologis Kasus 4
2.3  Penyebab Terjadinya Skandal Waste Mangement Inc. 5
2.4 Dampak dan Keberlanjutan Skandal Waste Management Inc. 6
2.5 Solusi 7
2.6 Masalah Etika 8
2.7 Teori Etika 8
BAB 3 PENUTUP 10
3.1 Kesimpulan 10
Daftar Pustaka 11

BAB 1
PENDAHULUAN
1.1 Latar Belakang 
Bisnis dapat menjadi sebuah profesi etis apabila ditunjang dengan menerapkan prinsip-prinsip etis untuk berbisnis. Dalam prinsip ini terdapat tata cara ideal dalam pengaturan dan pengelolaan bisnis ...view middle of the document...

Apa solusi dari permasalahan tersebut?

1.3 Tujuan Penulisan
Memahami isu-isu, prinsip-prinsip, dan praktik-praktik yang terlibat dalam pengelolaan bisnis. Sehingga akuntan mampu mengantisipasi dan mempertimbangakan hal apa saja yang sesuai untuk tata kelola dan perilaku yang tepat bagi perusahaan.
 
 

BAB 2
PEMBAHASAN
 2.1   Sejarah Singkat Waste Management Inc.
Waste management, Inc (WMI) didirikan oleh dua sepupu Dean Buntrock dan Wayne Huizenga pada tahun 1968 di Houston, Texas. Perusahaan bergerak dalam industri pembuangan limbah dan perusahaan jasa lingkungan di AS. Waste menjadi perusahaan manajemen limbah terbesar di AS. Bisnis inti dari Waste Management untuk manajemen sampah di Amerika Utara terdiri dari proses-proses penting sebagai berikut, yaitu mengumpulkan (collection), memindahkan (transfer) & membuang (disposal).
Dalam pemilikan Buntrock sebagai CEO, perusahaan tersebut ‘go public’ pada tahun 1971, dan kemudian berkembang selama tahun 1970an dan 1980an melalui beberapa tambahan atau akusisi dari perusahaan angkutan sampah lokal dan pengurus-pengurus landfill. Bahkan pada suatu saat perusahaan mampu melakukan hampir dari 200 akusisi selama setahun. Dari 1971 sampai dengan 1991, perusahaan menikmati rata-rata pertumbuhan pendapatan sebesar 36% per tahun dan pertumbuhan laba bersih sebesar 36% per tahun.
2.2    Kronologis Kasus
* Pada 1991, Waste Management menjadi bisnis pembersih sampah terbesar di dunia, dengan pendapatan lebih dari $7.5 milyar. Meskipun terjadi resesi, Buntrock dan eksekutif lainnya di Waste Management menetapkan tujuan/sasaran pertumbuhan yang agresif.
* Pada 1992 misalnya, perusahaan meramalkan pertumbuhan sebesar 26.1% untuk pendapatan & 16.5 % untuk laba bersih berturut-turut selama 1991.
* Pada tahun 1992, auditor di Andersen menemukan bukti yang menunjukkan bahwa klien mereka salah saji pada pajak, asuransi, dan biaya yang ditangguhkan sebesar $93.5 juta, tetapi WMI menolak untuk menyajikan kembali laporan keuangan untuk memperbaiki kesalahan.
* Pada tahun 1993, auditor mendokumentasikan salah saji lain sebesar $128 juta yang akan mengurangi pendapatan dari operasi yang dilanjutkan sebesar 12 persen. Meskipun demikian, Andersen menyimpulkan bahwa salah saji tersebut tidak material untuk mengharuskan pengungkapan.
* Pada 1996, Dean Buntrock pensiun sebagai CEO, tapi melanjutkan karirnya sebagai ketua dari Dewan Direksi.
* Pada tahun 1997 ketika CEO baru perusahaan, Ronald T. Lemay, berhenti setelah tiga bulan menjabat. Analis menyimpulkan bahwa CEO berhenti karena mungkin telah menemukan masalah akuntansi. Meskipun demikian, Lemay telah memulai penyelidikan atas manipulasi akuntansi yang kemudian menjadi titik awal untuk mengetahui perlunya penyajian kembali laporan keuangan periode 1992-1997 yang diperlukan untuk mengoreksi berbagai penggelembungan angka dan juga menjadi titik awal untuk investigasi SEC.
* SEC mulai memeriksa buku WMI pada bulan November...

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