Skandal Enron
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Skandal Enron adolah sarangkaian kajadian nan tajadi mulai bulan Oktober 2001 pado parusaoan energi Amerika Sarikat Enron Corporation nan manyababkan kabangkrutannyo.
Latar balakang suntiang
Enron didirian dek Kenneth Lay pado tahun 1985 dengan manggabuangan parusaoan pipa gas Houston Natural Gas jo InterNorth. Tujuah tahun sasudah tu, Enron manjadi salah satu parusaoan padagang gas alam nan paliang gadang di Amerika Utara, salapeh Kongres maiizinan deregulasi pasar gas alam.[1] Pado tahun 1992, Enron dipakiroan mandapek labo dari kontrak gas sanilai 122 juta dolar sabalun bungo jo pajak.[2] Sapanjang dekade 1990an, Enron barusao untuak mandiversifikasi usaonyo jo caro mangambangan aset di bidang pambangkik listrik, pabrik karateh, inggo layanan broadband. Dari tahun 1990 inggo akhia tahun 1998, saham Enron naiak nilainyo inggo mancapi 311%; pado 31 Desember 2000, arago salembar saham Enron banilai 83.13 dolar dan kapitalisasi pasarnyo banilai 60 miliar dolar.[2]
Enron mulo jatuah dek babagai sabab nan saliang manalikuang, antaro lain:
- Usao panilaian nan agresif taadok jumlah untuang-rugi (revenue recognition) untuak manjago dayo saiang parusaoan jo parusaoan lain di bidang nan samo;[3]
- Pancatatan akuntansi sacaro mark-to-mark (mark-to-mark accounting) untuak kontrak jangko panjang nan kompleks;
- Panggunoan entitas nan batujuan kusus (special purposes entities) untuak maurus atau mandanai resiko nan ado pado aset nan tatantu, cando kasus Whitewing Associates;[2][4]
- Aturan joint venture nan bamasalah jo CalPERS;
- Pangaturan manajemen parusaoan nan kompleks dan manggunoan banyak jaringan parantaro;[2]
- Standar audit eksternal nan bamasalah dek firma Arthur Andersen, nan diduga punyo benturan kapantiangan jo Enron,[2] dan komite audit internal nan indak sapanuahnyo mangawasi parusaoan walaupun diisi dek pakar di bidangnyo;[5]
- Pamakaian metode snowball (malatakkan biaya proyek nan dibatalan manjadi aset) nan balabiahan;
Rujuakan suntiang
- ↑ Gerth, Jeff; Richard A. Oppel, Jr. (November 10, 2001). "Regulators struggle with a marketplace created by Enron". The New York Times. Diarsipkan dari versi asli tanggal October 18, 2010. Diakses tanggal 30 Desember 2019.
- ↑ a b c d e Healy, Paul M.; Palepu, Krishna G. (Spring 2003). "The Fall of Enron" (PDF). Journal of Economic Perspectives. 17 (2): 3–26. doi:10.1257/089533003765888403. Diarsipkan dari versi asli (PDF) tanggal October 18, 2010. Diakses tanggal 30 Desember 2019.
- ↑ Dharan, Bala G.; Bufkins, William R. (July 2008). "Red Flags in Enron's Reporting of Revenues and Key Financial Measures" (PDF). Social Science Research Network. Diarsipkan dari versi asli (PDF) tanggal October 18, 2010. Diakses tanggal 30 Desember 2019.
- ↑ McCullough, Robert (January 2002). "Understanding Whitewing" (PDF). Portland, Oregon: McCullough Research: 1. Diarsipkan dari versi asli (PDF) tanggal October 18, 2010. Diakses tanggal 30 Desember 2019.
- ↑ Lublin, Joann S. (February 1, 2002). "Enron Audit Panel Is Scrutinized For Its Cozy Ties With the Firm". The Wall Street Journal. Diarsipkan dari versi asli tanggal December 14, 2012. Diakses tanggal 30 Desember 2019.
Daftar pustaka suntiang
- Bryce, Robert (2008). Pipe Dreams: Greed, Ego, and the Death of Enron. PublicAffairs. ISBN 978-1-58648-201-5. https://archive.org/details/pipedreamsgreede00bryc_0.
- Collins, Denis (2006). Behaving Badly: Ethical Lessons from Enron. Dog Ear Publishing, LLC. ISBN 978-1-59858-160-7.
- Cruver, Brian (2003). Anatomy of Greed: Telling the Unshredded Truth from Inside Enron. Basic Books. ISBN 978-0-7867-1205-2.
- Eichenwald, Kurt (2005). Conspiracy of Fools: A True Story. Broadway Books. ISBN 978-0-7679-1179-5. https://archive.org/details/conspiracyoffool00kurt.
- Fox, Loren (2003). Enron: The Rise and Fall. John Wiley & Sons. ISBN 978-0-471-47888-1.
- Fusaro, Peter C.; Ross M. Miller (2002). What Went Wrong at Enron: Everyone's Guide to the Largest Bankruptcy in U.S. History. John Wiley & Sons. ISBN 978-0-471-26574-0. https://archive.org/details/whatwentwrongate00pete.
- Salter, Malcolm S. (2008). Innovation Corrupted: The Origins and Legacy of Enron's Collapse. Harvard University Press. ISBN 978-0-674-02825-8.
- Swartz, Mary; Sherron Watkins (2004). Power Failure: The Inside Story of the Collapse of Enron. Broadway Business. ISBN 978-0-7679-1368-3. https://archive.org/details/powerfailure00mimi.
- Toffler, Barbara Ley; Jennifer Reingold (2004). Final Accounting: Ambition, Greed and the Fall of Arthur Andersen. Broadway Business. ISBN 978-0-7679-1383-6.