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Suwinto Johan
Fakultas Hukum, Universitas Tarumanagara
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Journal : LAW REVIEW

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FINANCIAL REPORTING OBLIGATION IN ACCORDANCE WITH CAPITAL MARKET LAW: AN ACCOUNTANT DILEMMA Suwinto Johan; Richard Chandra Adam
Law Review Volume XXII, No. 1 - July 2022
Publisher : Faculty of Law, Universitas Pelita Harapan | Lippo Village, Tangerang 15811 - Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19166/lr.v0i1.5419

Abstract

According to article 68 of the Capital Market Law (CM Law) states that accountants registered with the Financial Services Authority (FSA) who examine the financial statements of issuers and other parties carrying out activities in the capital market are required to submit a confidential notification to the FSA within three days at the latest. The things that may be reported are violations committed against the provisions of the CM Law or its implementing regulations; or things that could endanger the financial condition of the institution or the interests of its customers. When performing audit actions, the auditor that supports the stock market faces a conundrum. the conflict between society’s interests and the company’s objectives. This study aims to examine how accountants can report financial reports that are suspected of violating applicable laws and regulations and the accountant’s dilemma between regulators or the public interest and issuers as the party paying accountants according to the agency theory. This research uses normative juridical method. This study concludes that accountants can report to regulators after obtaining written explanations from the directors so that reporting cannot be done as soon as possible. Accountants in providing an opinion have a dilemma. The originality of this study highlights the need for professionalism and independence in those who support the capital market. In the event of a violation, capital market support specialists, including auditors, are required to notify the authorities. The appropriate authorities should be informed of the audit’s preliminary findings.
Co-Authors Adhi Setyo Santoso Alicya Pingkan Elizabeth Watung Amad Sudiro Amad Sudiro Amad Sudiro Amad sudiro Andy Andy Anton Wachidin Widjaja Ariawan Ariawan Ariawan Ariawan Ariawan Ariawan Ariawan Ariawan Ariawan Gunadi Ariawan Gunadi Ariawan Gunadi Ariawan, Ariawan Bambang Juanda Cakranegara, Pandu Adi Calista Endrina Dewi Chandra Setiawan Chesy Conysia Fitri Safa'at Chesy Conysia Fitri Safa’at Chuadrey, A. Letizia M. Citra Rahayu Claudia Gita Hapsari Cyntia Fallen Dativa Averina Santie Dedi Kurniawan dedi kurniawan Dewi, Calista Endrina Eko Ganiarto Erika Victoria Faradiba Utari Kuswardani Ferdy Mahendra Fitri Amalia Rahman Gunard LIe Gunardi Lie Hendrik Aprilyanto Herbani, Laura Hermanto Siregar Hidayat, Agus Sofian Eka Hiqmatus Sholichah Ida Kurnia Ignatius Indrawan Sumawinata Indah Siti Aprilia Jovanka Andira Sarwoto Kezia Telambanua Khuzaimah, Zein Lie, Gunardi Luo Yuan Yuan Luo Yuan Yuan Manurung, Sony Priya Elita Markoni Markoni Muslih Abdillah Muslih Abdillah Nelly Then Ng, Marella Novia Clarista Mulyanto Okia Verda Suryani Perdana Wahyu Santoso Rayhan Mohmad Athallah Hafiz S. Richard Chandra Adam Russel Ryan Sarah Novalina Sipayung Sarah Novalina Sipayung Selly Angelina Sugiarto Sugiarto Tubagus Nur Ahmad Maulana Veronika Angel Siregar Victoria, Erika Wahyuni Rusliyana Sari Wira Wijaya Gea Wisnu Purnama Sidhi Yuan, Lou Yudi Iskandar