Pelanggaran Etika Profesi Akuntansi Pada Kasus Kimia Farma

PT Kimia Farma adalah salah satu produsen obat-obatan milik pemerintah di Indonesia. Pada audit tanggal 31 Desember 2001, manajemen Kimia Farma melaporkan adanya laba bersih sebesar Rp 132 milyar, dan laporan tersebut di audit oleh Hans Tuanakotta & Mustofa (HTM). Akan tetapi, Kementerian BUMN dan Bapepam menilai bahwa laba bersih tersebut terlalu besar dan mengandung unsur rekayasa. Setelah dilakukan audit ulang, pada 3 Oktober 2002 laporan keuangan Kimia Farma 2001 disajikan kembali (restated), karena telah ditemukan kesalahan yang cukup mendasar. Pada laporan keuangan yang baru, keuntungan yang disajikan hanya sebesar Rp 99,56 miliar, atau lebih rendah sebesar Rp 32,6 milyar, atau 24,7% dari laba awal yang dilaporkan. Kesalahan itu timbul pada unit Industri Bahan Baku yaitu kesalahan berupa overstated penjualan sebesar Rp 2,7 miliar, pada unit Logistik Sentral berupa overstated persediaan barang sebesar Rp 23,9 miliar, pada unit Pedagang Besar Farmasi berupa overstatedpersediaan sebesar Rp 8,1 miliar dan overstated penjualan sebesar Rp 10,7 miliar.

Kesalahan penyajian yang berkaitan dengan persediaan timbul karena nilai yang ada dalam daftar harga persediaan digelembungkan. PT Kimia Farma, melalui direktur produksinya, menerbitkan dua buah daftar harga persediaan (master prices) pada tanggal 1 dan 3 Februari 2002. Daftar harga per 3 Februari ini telah digelembungkan nilainya dan dijadikan dasar penilaian persediaan pada unit distribusi Kimia Farma per 31 Desember 2001. Sedangkan kesalahan penyajian berkaitan dengan penjualan adalah dengan dilakukannya pencatatan ganda atas penjualan. Pencatatan ganda tersebut dilakukan pada unit-unit yang tidak disampling oleh akuntan, sehingga tidak berhasil dideteksi. Berdasarkan penyelidikan Bapepam, disebutkan bahwa KAP yang mengaudit laporan keuangan PT Kimia Farma telah mengikuti standar audit yang berlaku, namun gagal mendeteksi kecurangan tersebut. Selain itu, KAP tersebut juga tidak terbukti membantu manajemen melakukan kecurangan tersebut.

Selanjutnya diikuti dengan pemberitaan di harian Kontan yang menyatakan bahwa Kementerian BUMN memutuskan penghentian proses divestasi saham milik Pemerintah di PT KAEF setelah melihat adanya indikasi penggelembungan keuntungan (overstated) dalam laporan keuangan pada semester I tahun 2002. Dimana tindakan ini terbukti melanggar Peraturan Bapepam No.VIII.G.7 tentang Pedoman Penyajian Laporan Keuangan poin 2 – Khusus huruf m – Perubahan Akuntansi dan Kesalahan Mendasar poin 3) Kesalahan Mendasar, sebagai berikut:

“Kesalahan mendasar mungkin timbul dari kesalahan perhitungan matematis, kesalahan dalam penerapan kebijakan akuntansi, kesalahan interpretasi fakta dan kecurangan atau kelalaian.

Dampak perubahan kebijakan akuntansi atau koreksi atas kesalahan mendasar harus diperlakukan secara retrospektif dengan melakukan penyajian kembali (restatement) untuk periode yang telah disajikan sebelumnya dan melaporkan dampaknya terhadap masa sebelum periode sajian sebagai suatu penyesuaian pada saldo laba awal periode. Pengecualian dilakukan apabila dianggap tidak praktis atau secara khusus diatur lain dalam ketentuan masa transisi penerapan standar akuntansi keuangan baru”.

Analisis

Seharusnya akuntan publik bertindak secara independen karena mereka adalah pihak yang bertugas memeriksa dan melaporkan adanya ketidakwajaran dalam pencatatan laporan keuangan. Dalam UU Pasar Modal 1995 disebutkan apabila di temukan adanya kesalahan, selambat-lambamya dalam tiga hari kerja, akuntan publik harus sudah melaporkannya ke Bapepam dan apabila temuannya tersebut tidak dilaporkan maka auditor tersebut dapat dikenai pidana, karena ada ketentuan yang mengatur bahwa setiap profesi akuntan itu wajib melaporkan temuan kalau ada emiten yang melakukan pelanggaran peraturan pasar modal. Sehingga perlu dilakukan penyajian kembali laporan keuangan PT. Kimia Farma Tbk. dikarenakan adanya kesalahan pencatatan yang mendasar, akan tetapi kebanyakan auditor mengatakan bahwa mereka telah mengaudit sesuai dengan standar profesional akuntan publik. Akuntan publik Hans Tuanakotta & Mustofa ikut bersalah dalam manipulasi laporan keuangan, karena sebagai auditor independen akuntan publik Hans Tuanakotta & Mustofa (HTM) seharusnya mengetahui laporan-laporan yang diauditnya itu apakah berdasarkan laporan fiktif atau tidak.

Berkaitan dengan sikap Skeptisme Profesional seorang auditor, sehingga jika akuntan publik tersebut tidak menerapkan sikap skeptisme profesional dengan seharusnya hingga berakibat memungkinkannya tidak terdeteksinya salah saji dalam laporan keuangan yang material yang pada akhirnya merugikan para investor.
Seorang auditor seharusnya professional, jujur dan lebih teliti dengan bidangnya untuk menghindari kesalahan laporan keuangan yang diauditnya karena Bapepam sebagai lembaga pengawas pasar modal bekerjasama dengan Direktorat Akuntansi dan Jasa Penilai Direktorat Jenderal Lembaga Keuangan yang mempunyai kewenangan untuk mengawasi para akuntan publik untuk mencari bukti-bukti atas keterlibatan akuntan publik dalam kesalahan pencatatan laporan keuangan baik disengaja ataupun tidak disengaja.

Dampak Terhadap Profesi Akuntan Aktivitas manipulasi pencatatan laporan keungan yang dilakukan manajemen tidak terlepas dari bantuan akuntan. Akuntan yang melakukan hal tersebut memberikan informasi yang menyebabkan pemakai laporan keuangan tidak menerima informasi yang fair. Akuntan sudah melanggar etika profesinya. Kejadian manipulasi pencatatan laporan keuangan yang menyebabkan dampak yang luas terhadap aktivitas bisnis yang tidak fair membuat pemerintah campur tangan untuk membuat aturan yang baru yang mengatur profesi akuntan dengan maksud mencegah adanya praktik-praktik yang akan melanggar etika oleh para akuntan publik. 

Kesimpulan

Pelanggaran yang telah dilakukan oleh KAP Hans  Tuanakotta  and  Mustofa   (Deloitte Touche  Tohmatsu's  affiliate) adalah melanggar prinsip dasar etika profesi akuntan, terutama integritas, objektivitas, dan perilaku profesional.Akuntan publik Hans Tuanakotta & Mustofa ikut bersalah dalam manipulasi laporan keuangan, karena sebagai auditor independen akuntan publik Hans Tuanakotta & Mustofa (HTM) seharusnya mengetahui laporan-laporan yang diauditnya itu apakah berdasarkan laporan fiktif atau tidak. Juga Sdr. Ludovicus Sensi W sebagai rekan kerjanya. Untuk kasus PT. Kimia Farma, Direksi lama dan pihak manajemen yang melakukan pelanggaran.

Risiko ini berdampak pada reputasi HTM dimata pemerintah ataupun publik, dan pada akhirnya HTM harus menghadapi konsekuensi risiko seperti hilangnya kepercayaan publik dan pemerintah akan kemampuan HTM, penurunan pendapatan jasa audit, hingga yang terburuk adalah kemungkinan ditutupnya Kantor Akuntan Publik tersebut. Diluar risiko bisnis, risiko etika yang dihadapi KAP HTM ini cenderung pada kemungkinan dilakukannya kolaborasi dengan manajemen Kimia Farma dalam manipulasi laporan keuangan. Walaupun secara fakta KAP HTM terbukti tidak terlibat dalam kasus manipulasi tersebut, namun hal ini bisa saja terjadi.

Tindakan pemerintah dilakukan dimulai dari Bapepam (Badan Pengawas Pasar Modal) yang melakukan pemeriksaan laporan keuangan dan menemukan kesalahan yang terjadi. Lalu ditindaklanjuti oleh BP2AP  (Badan  Peradilan Profesi Akuntan Publik) yaitu  lembaga non pemerintah yang dibentuk oleh  Ikatan Akuntan  Indonesa  (IAI) dan pemberian sanksi administratif berupa denda, peringatan tertulis, pembekuan izin usaha, atau pencabutan izin usaha. Tindakan yang dilakukan oleh HTM melanggar UU nomor 5 tahun 2011 tentang akuntan publik (Pasal 55 dan Pasal 56).

https://davidparsaoran.wordpress.com/2009/11/04/skandal-manipulasi-laporan-keuangan-pt-kimia-farma-tbk/

http://elzamyroselin.blogspot.co.id/2013/02/tugas-3-kasus-perusahaan-yang-melakukan.html

How Important TOEFL

What does the TOEFL test? And how important that is often counseling agencies or schools implement the TOEFL test?

TOEFL (Test of English as a Foreign Language) is the TOEFL test of English language proficiency for foreign speakers (non-English) that the certificate is recognized at thousands of educational institutions and industries in 90 countries. TOEFL became general terms when we want to apply for a scholarship abroad or job requirements in many companies.

This test originated from the United States and Canada. Almost all students who want to continue studying at one of the universities both majored undergraduate or otherwise must have TOEFL certificate. Almost all countries in the world to apply this test as a measure of English language proficiency. Indonesia is one country that helped carry it out. However TOEFL certificate is not entirely an obligation that must be owned by prospective students.


This test is the administering agency Educational Testing Service (ETS), based in the United States. They provide three formats in the TOEFL test, the computer based test (CBT), paper based test (PBT), and the internet based test (IBT).

CBT is the most common test format used many countries. This test consists of four parts: listening (test understanding spoken English native speakers), structure (structure upon ability tests English grammar), reading (reading proficiency test in English), and writing (tests the ability to write on a topic in the language English). Standard values ​​that we must achieve in the CBT is 200-250.

While PBT is a test format in the form of paper forms that are answered using a pencil 2B. PBT test consists of three parts, namely listening comprehension (measuring the ability of understanding of the English language spoken in the region of North America), structure and written expression (measuring levels of proficiency in English appropriate to recognize the standard writing), and reading comprehension (measuring the ability to read English in general). There is also an additional test in the form of an essay with a specific topic (test of written English / TWE). For PBT, the minimum score is 550.

IBT is the most recent in the TOEFL format. IBT is similar to CBT, but plus one other tests, namely speaking. This test of English language proficiency test orally in accordance with the choice of the topic. IBT standard minimum value is between 80-120.

There are two types, namely TOEFL and TOEFL Institutional International TOEFL. International TOEFL scores are recognized almost all the educational institutions, organizations, and businesses in the world. Meanwhile, the value of the Institutional TOEFL is local. That is, only certain universities that accept or allow prospective students to use the results of the Institutional TOEFL.

On average, a minimum TOEFL score we should have to apply for postgraduate scholarships abroad is 500-550.



http://pkbmwijayakusuma.blogspot.com/2014/04/seberapa-pentingnya-toefl.html

Differences TOEFL & TOEIC

TOEFL and TOEIC  are tests conducted for evaluating the English ability or aptitude of non-native English-speaking people. These two tests are conducted in order to measure the reading, listening, writing, and speaking capabilities.

TOEFL, or Test of English as a Foreign Language, is one of the widely accepted tests the world over for non-native English-speaking people. Most of the universities and colleges use the TOEFL score to evaluate the ability of a non-native English-speaking candidate who wants to get enrolled.

TOEIC, or Test of English for International Communication, is mainly used by business and industry houses, educational institutions, and governments for evaluating the English skills of non-native English-speakers before they are hired or recruited. Prospective employees mainly take the test which is for evaluating the English proficiency.

The TOEFL test consists of four sections: writing, reading, speaking, and listening. The test lasts for about 4.5 hours, and scores are based on a scale of 0 to 120. On the other hand, the TOEIC test lasts for about 2.5 hours, and scores are based on a scale of 100-450. TOEIC has two sections with the first section measuring reading and listening skills and the second section measuring speaking and writing skills.

TOEFL is mainly designed for measuring a person’s ability or skills of communicating effectively in English in classroom settings. So TOEFL is mainly for admission to colleges and universities. On the contrary, TOEIC is designed mainly for the workplace. This test is not that common while seeking admission to universities and colleges. Colleges and universities want candidates to produce a TOEFL score sheet whereas the employers want a TOEIC score sheet.

On the TOEFL, the maximum possible score is 120 -- 30 points for each of the four sections. There is no "passing score" and colleges and universities will have their own requirements for admission, which test-takers can find information about through the admissions office. The TOEIC Reading and Listening test gives the test-taker a score of 10 to 990, which corresponds to bands in the Common European Framework measure of English proficiency. A test-taker will receive scores of zero to 200 for the Speaking and Writing Tests separately, again which corresponds to the CEF standards of English-language proficiency measurements.

Summaries :

-            Basically anyone who wants to study in a foreign university or college who takes the TOEFL test.

-            Basically anyone who needs to use English in their job who takes the TOEIC test.

-            TOEFL, or Test of English as a Foreign Language, is one of the widely accepted tests the world over for non-native English-speaking people.

-            TOEIC, or Test of English for International Communication, is mainly used by business and industry houses, educational institutions, and governments for evaluating the English skills of non-native English-speakers before they are hired or recruited.

-            The TOEFL test consists of four sections: writing, reading, speaking, and listening. The test lasts for about 4.5 hours, and scores are based on a scale of 0 to 120. On the other hand, the TOEIC test lasts for about 2.5 hours and scores are based on a scale of 100-450.

-            Colleges and universities want candidates to produce a TOEFL score sheet whereas the employers want a TOEIC score sheet.

http://education.seattlepi.com/differences-between-toefl-toeic-1513.html

http://www.differencebetween.net/language/difference-between-toeic-and-toefl/

Strategies of Reading & Structure TOEFL

Strategies for Reading Test :

     Read

It might sound obvious but the best way to practice for TOEFL’s reading test is to read as much as possible beforehand on as wide a variety of topics as possible. Current affairs, health, sports, it doesn’t matter. Also, cover all the media in your reading materials like books, online texts, and also magazines. Familiarize yourself also with the size of texts that are 700 words long.

     Keep a Vocabulary Notebook

How to do remember what you have to do everyday? Do you write lists on paper? Do you keep an online agenda? Do you stick yellow post-its on your fridge? It doesn’t matter. Do the same with new vocabulary. Build a vocabulary bank and refer to it as often as you can to refresh it in your memory. This will help you develop a strong vocabulary that should be a great help to you when you sit TOEFL’s reading test.

    Practice Past Tests

You need to always remember that TOEFL is a standardized test. This means it always follows the same format. Practice past tests to familiarize yourself with the format.

    Practice Staying Within The Time Limit

As well as familiarizing yourself with the structure of the exam, you need to practice working within the time limit. When you practice past exams respect the time constraints. Set an alarm clock if necessary. Remember that in TOEFL iBT the software will cut you off when you reach the time limit so it is critical you learn to work within it.

     Learn to Skim

In English, skimming involves reading a passage quickly and understanding a text by extracting the important details at a glance. This is a crucial skill for the TOEFL reading test. Practice doing this with passages in the run-up to the exam.

      Practice Summing Up

Never presume you know the meaning of a text while you are reading it. Always stop at the end of each paragraph and try to sum up what you have just read (even if it have to whisper rather than say it out loud).

      Highlight (if you need to)

Highlighting important data like vocabulary, dates and places might help you relax and order your thoughts. Go ahead and do this while you are reading if it helps.

      Learn To Guess Unfamiliar Words

When you are faced with a new word what do you do? Panic? Consult a dictionary? Neither of these responses will help you in your exam. Learn to guess the meaning of new words from the context of a passage or the words and paragraphs which surround it.

     Learn To Pick Out Pronouns

When you speak, you know there is a big difference between the pronouns he, she and it. It is the same when you are reading. Learn to pay attention to the pronouns in a text so you know to whom or what it is referring, especially if there are multiple characters in the text. This could be the difference between you answering a question correctly and incorrectly.

     Relax

In order to really capture the meaning of a text, you need to be relaxed so that you can focus on it completely. If you are very nervous you might miss important, and maybe obvious, points. Develop relaxation techniques like deep breathing during the test or even a yoga session before it! Whatever keeps you calm and works for you should not be ignored.

Examples :

        When buying a house, you must be sure to
have it checked for termites. A termite is much like an
ant in its communal habits, although physically the
two insects are distinct. Like those ants, termite colonies consist of
different classes, each with its own particular job. The
most perfectly formed termites, both male and
female, make up the productive class. They have eyes,
hard body walls and fully developed wings. A pair of
reproductive termites founds the colony. When new
reproductive termites develop, they leave to form
another colony. They use their wings only this on time
and then break them off.

        The worker termites are small, blind and
wingless, with soft bodies. They make up the majority
of the colony and do all the work. Soldiers are
eyeless and wingless but are larger than the workers
and have hard heads and strong jaws and legs. They
defend the colony and are cared for by the workers.

        The male and female of the reproductive
class remain inside a closed-in cell when the female
lays thousands of eggs. The workers place the eggs
in cell and care for them. Even if one colony is treated
with poison, if a male and female of the reproductive
class escape, they can form a new colony.

         Pest control companies can inspect a house
for infestation of termites. Often, of lay person can not
spot the evidence, so it is critical to have the opinion
of a proffesional. Treatments vary depending upon
the type of termite.

1. How are termites like ants?
      A. They live in communities, and each class has a specific duty
      B. Their bodies are the same shape
      C. The king and queen are imprisoned
      D. The females' reproductive capacities are the same

2. The word "communal" in line 3 is closest in meaning to
      A. Eating
      B. Reproducing
      C. Organizational
      D. Social

3. Which of the following is not true?
      A. All termites have eyes
      B. Some termites cannot fly
      C. Workers are smaller than soldiers
      D. Termites do not fly often

4. In line 4, the word "distinct" is closest in meaning to
      A. Similar
      B. Different
      C. Genetically related
      D. Strong

5. In line 6, "classes" is closest in meaning to
      A. Sexes
      B. Colonies
      C. Courses
      D. Categories

Answers :

1. A

2. D

3. B

4. B

5. D

Strategies for Structure :

1.        First study the sentence.

Your purpose is to determine what is needed to complete the sentence correctly.

    Then study each answer based on how well it completes the sentence.

Eliminate answers that do not complete the sentence correctly.

    Do not try to eliminate incorrect answers by looking only at the answers.

The incorrect answers are generally correct by themselves. The incorrect answers are generally incorrect only when used to complete the sentence.

    Never leave any answers blank.

Be sure to answer each question even if you are unsure of the correct response.

    Do not spend too much time on the Structure questions.

Be sure to leave adequate time for the Written Expression questions.

Examples :

1. The committee has met twice and ....
    A. they reached a final decision
    B. a final decision was reached
    C. its decision was reached
    D. it has reached a final decision

2. The manager won't be able to attend the shareholders' meeting tomorrow because....
    A. he must to give a lecture
    B. he will be giving a lecture
    C. of he will give lecture
    D. he will have giving a lecture

3. Brenda's score on the test is the highest in class.
    A. She should study hard last night.
    B. She should have studied hard last night.
    C. She must have studied hard last night.
    D. She had to study hard last night

4. Mother wanted to serve some coffee to my guests; however....
    A. she hadn't many coffee.
    B. there is not a great amount of coffee.
    C. she didn't have my coffee.
    D. she was out of coffee.

5. Having been served lunch,....
    A. the problems were discussed by the participants.
    B. the participants discuss the problems.
    C. it was discussed by the participants.
    D. A discussion of the problems were made by the participants.

6. East Kalimantan relies heavily on income from oil and natural gas, and....
    A. Aceh province also.
    B. Aceh province too.
    C. Aceh province is as well.
    D. so does Aceh province.

7. The participants have had some problems deciding....
    A. when they should announce the result of the meeting.
    B. when are they sgoing to announce the result of the meeting.
    C. when should they announce the result of the meeting.
    D. the time when the result of the meeting to announce.

8. This year will be more difficult for our organization because....
    A. we have less money and volunteers than last year.
    B. there is a little money and volunteers than last year.
    C. it has less money and fewer volunteers than it had last year.
    D. it has fewer money and less volunteers than it had last year.

9. Professor Baker told his students that...
    A. they can turn over their reports on Mondays.
    B. the reports can turn over on Monday.
    C. they could hand in their reports on Monday.
    D. the reports they can hand in on Monday.

10. The adder is a venomous snake ... bite may prove fatal to humans.
      A. its
      B. whom its
      C. that
      D. whose

Answers :

1. D

2. B

3. B

4. C

5. B 

6. D

7. A

8. C

9. C

10. D

http://www.skypeenglishclasses.com/skype-english-blog/10-preparation-tips-for-toefl-reading-test/

http://www.kursusmudahbahasainggris.com/2014/04/contoh-soal-toefl-structure-and-written.html

http://www.kursusmudahbahasainggris.com/2013/10/contoh-soal-tes-toefl-reading.html

http://argumentunram.blogspot.com/2013/02/strategies-of-structure-and-written.html

TOEFL Strategies for Listening Section

TOEFL listening section, tests the ability of a student, especially a non-native English speaker, to understand spoken English (accentuated) in educational setting. Listening is an important skill to understand the concepts and ideas. Only when the concepts are understood completely it becomes a lighter task to score in the listening section of TOEFL test. In order to develop the listening skills for TOEFL, there are certain set of listening strategies or steps. They are explained in detail given below.

Requirements for TOEFL Listening Strategy

Listening strategies for TOEFL aims at providing each and every minute detail that are required to respond to all the questions within the given time in this section. Responding to the questions in time is very important because, it will help TOEFL candidates to save time, which they might spend on, one specific part of the test section.

There are certain steps in strategies that would help in managing time in each part of listening test section (recordings). There are some basic requirements for listening skills which serves the steps in TOEFL listening strategies as detailed below:

• Basic Comprehension

When students listen to a recorded lecture or a conversation, they should understand the central or main idea in it. Then they should skim the recording for key points, important facts, purpose and the relevant details that connects the key points.

• Practical Understanding

It may also be called as “pragmatic understanding” where the meaning of a word should be taken, according to the context. Students are needed to find the intended meaning of the speaker i.e. from his point of view. A wide range of vocabulary is necessary for this process because, the recordings in listening test are usually from academic background. Practical understanding also becomes a must to find the purpose of a lecture or a conversation.

•  Relate Ideas given in multiple information sources

Relating ideas is the final state where the key points and the important facts are compared to find the relationship between them. This method would initially lead to construct an argument. Then a string of supportive and non supportive elements are categorized and as a result the causes for the events are traced. This is where a student would end up identifying the conclusion which is expressed indirectly.

•  Inference

Inference is to find the implied conclusion in recordings from the author’s point of view. The conclusion might be implied or expressed indirectly anywhere in the passage.

These are the basic requirements necessary, in each part of the strategy of listening section, which consists of two recorded lectures and one long conversation. These fundamentals are to be followed, in the following few preparatory steps.

Strategies in Preparation

• Spoken English From Various Sources And Accents

There are variations between the accents of English. It is the best to listen to English from various sources like television, music, radio etc. And also it is good to listen to the native speakers of English with different pronunciation and dialect. By doing this students would be able to improve their listening skills and also they will get used to different kinds of accents. It will be helpful very much if they listen to academic passages or conversations.

• Making Notes

While listening to a recording, notes should be jot down. These notes would help you to remember the important points given by speaker. The reason is also that, during the test you will be given only one chance to listen to a passage. Note making will help you to remember the details and the clues effectively.

• Main Idea

The main idea of a passage should be identified in a recording, as a first task while taking notes. Main idea of a lecture is usually given in the introductory part. The other details would be given in the rest of a lecture. Once the main idea is found it becomes a lighter task to find the purpose of the speaker.

• Pointer Words, Important Facts And Relationship Between The Facts

The pointer words may be defined as signal words or clues, given by the speaker. These keywords should be collected along with important facts and events. This should be done in order to compare them and identify the relationship between them. In turn this would give you the cause of the events.

• Summary of Observation

Give a summary of the recording which was listened, using the notes that are taken down. During this process, only important facts, relevant details, main idea and the key facts are covered. This is a good time saving technique, to prevent going through the notes again and again.

• Building your Vocabulary

Above all it is also important to build a student’s vocabulary, to find the meaning of a word, according to the context of the speaker. Students should get familiar with the words which they consider as new ones and practice them in their everyday life.

The steps and the requirements in TOEFL strategies for listening section, which are elaborated above should be followed and practiced to manage time while taking up the test. The most important part in listening section is to concentrate on the subject of the speaker, and a student does not have to be distracted by the accent.

http://www.studyabroad18.com/articles/toefl-strategies-for-listening-section.php