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Inocencio Arya Wahyudi Karditha
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Law, Crime, Criminology & Criminal Justice

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TANGGUNG JAWAB AKUNTAN PUBLIK DALAM PEMBUATAN PROSPEKTUS PADA KEGIATAN DI PASAR MODAL Inocencio Arya Wahyudi Karditha; I Ketut Westra; Ni Putu Purwanti
Kertha Semaya : Journal Ilmu Hukum Vol. 01, No. 11, November 2013
Publisher : Fakultas Hukum Universitas Udayana

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Abstract

The capital market is a monetary institution that connecting the owner of the funds and those in need of the funds. The owner of the funds is the investor and those in need of the funds is the public company. The principle of transparency (disclosure) is known in capital market activities. To ensure the principle of transparency in the capital market, public companies supported by professionals who assisted the prospectus, written information which about public offering. Capital market particular professions as public accountants who have to examine and give an opinion on the financial statements is expected to deliver their opinion according to the material facts of a company. Therefore, this paper will explain the position and the responsibilities of public accountants in disclosure constructing the prospectus on the capital markets activities.
PERAN DAN UPAYA BAPEPAM DALAM MENCEGAH KECURANGAN PADA LAPORAN KEUANGAN PERUSAHAAN OLEH AKUNTAN PUBLIK Inocencio Arya Wahyudi Karditha; Suatra Putrawan
Kertha Semaya : Journal Ilmu Hukum Vol. 01, No. 08, September 2013
Publisher : Fakultas Hukum Universitas Udayana

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Abstract

Public accountant is a proffesion that support capital market, who has legal right to audit every financial report of a firm. But nowadays this proffesion is being noticed because it takes a role to do some violations both data manipulation and any frauds on financial report. Bapepam as supervisor institution of capital have a significant role to prevent every violationof the firm which is relevant to the public accountant proffesion that will impact creation of financial report without any frauds, besides this journal also explain Bapepam effort to prevent and detect any frauds on financial report by public accountant.
Co-Authors I KETUT WESTRA Ni Putu Purwanti Suatra Putrawan