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All Journal Iuris Studia: Jurnal Kajian Hukum
Bismar Nasution
Program Studi Magister Ilmu Hukum, Fakultas Hukum, Universitas Sumatera Utara
Law, Crime, Criminology & Criminal Justice

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Penerapan Prinsip Keterbukaan Perusahaan Publik (Studi Mengenai Laporan Keuangan Ganda) Muhammad Aulia Rizki Agsa; Bismar Nasution; Sunarmi Sunarmi; Mahmul Siregar
Iuris Studia: Jurnal Kajian Hukum Vol 2, No 2 (2021): Juni - September
Publisher : Iuris Studia: Jurnal Kajian Hukum

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55357/is.v2i2.129

Abstract

In the capital market, a public capany which wants to do prime bidding. Should fulfill the requirements specified by OJK (Financial Service Authority). One of them is financial information transparency of a public company which intends to do Intial Public Offering (IPO) in the capital market. The research employs juridicial normative method and descriptive analytic approach. The data are gathered by conducting library research and analyzed qualitatively. The procedure of financial information transparency of a public company before IPO in BEI (Indonesia Stock Ex change) is that the financial statement done by issuer who will carry out IPO is audited by an authorized public accountant of cafital market which is in accordance with Law No. 8/1995, the Decree of the Minister of Finance No. 154/PMK. 01/2017, the Regulation of OJK No. 29/POJK. 04/2016 on Issuer’s annual statement or Public Company to the issuer (public company).
Co-Authors MAHMUL SIREGAR Muhammad Aulia Rizki Agsa Sunarmi, Sunarmi