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Sunarmi
Universitas Negeri Malang
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Journal : USU LAW JOURNAL

 1 
TANGGUNG JAWAB DIREKSI ATAS LAPORAN KEUANGAN PERUSAHAAN PUBLIK Rumata Rosininta Sianya; Bismar Nasution; Ningrum Natasya Sirait; Sunarmi Sunarmi
USU LAW JOURNAL Vol 6, No 2 (2018)
Publisher : Universitas Sumatera Utara

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Abstract

ABSTRACT One of the organs of a company is Board of Directors that are fully responsible for the management, interest, and goals of a company and representing the company either in or outside of court of law (persona standi in judicio). Public company with applies the principle of transparency requiring the Board of Directors to periodically provide a financial report to Badan Pengawas Pasar Modal (Bapepam) as regulated in the Regulation of Bapepam No. VIII.G.7. Board of Directors of Public Company are required to issue a Letter of Responsibility of Board of Directors for the Financial Report signed by President Director and Financial Director. If an information /material fact inflicting loss to the third party is found in the financial report, according to Law on Limited Liability Company and the Regulation of Bapepam No. VIII.G.7, the Board of Directors of Public Company is jointly and severally reponsible for the injured parties. Therefore, the writer is interested in doing a study entitled “The Responsibility of Board of Directors for the Financial report of Public Company”. The criteria determining whether or not the Board of Directors made an offense in terms of signing a statement stating the responsibility of Board of Directors for the financial report inflicting loss to the party outside of the company can be seen from the substance of the financial report whether or not it was made under good faith and full of responsibility for the proper purpose of the company, whether or not the Board of Directors had applied the standard of care that they were avoided from negligence that can inflicting loss to other parties, whether or not the Board of Directors had been beyond their authority, not only to what is prohibited in the statutes of the company but also to the existing regulations or public order (ultra vires), and whether or not the Board of Directors made their business decision based on rational basis. The form of the responsibility of the Board of Directors for the financial report according to the Law on Limited Liability Company and the Regulation of Bapepam No. VIII.G.7 in the case of incorrect or misleading information/material fact inflicting loss to other parties was a joint responsibility off all members of the Board of Directors of the public company because whether or not the substance of the letter of statement of the Board of Directors related to the financial report was correct, was binding and become juridical responsibility of all members of the Board of Directors of public company, considering that President Director and Financial Director signing the financial report acted for and on behalf of the company as long as the principles of duty of care, good faith and rational basis in drafting and preparing the financial report were applied by the President Director and Financial Director, all of the members of the Board of Directors are required to have a joint responsibility for the loss inflicted to the third party. Keywords: Responsibility, Financial Report, Public Company
Co-Authors Ag. Kirwanto Agnes Lorentina Br Sembiring Ahmad Kamal Sudrajat Alessandro Golfried Andi Mulyono Anita Widiastuti Annasa Sabatia Annisa Annisa Rizki APRI KUNTARININGSIH Aprilli Dayanti Asnawi Hidayat Azizah Nur Rochmah Bagus Kusuma Ardi, Bagus Kusuma Bambang Guritno Bayu Indah Syafinatu Zafi Bening Tri Suwasono Bismar Nasution BUDIMAN GINTING Cheesya Siska Adhiati Christopher Gustikho Delia Wahyu Pangesti Deta Sukarja Devi Nirmala Muthia Sayekti DIAN LESTARI Dian Meinar Dian Natasia Dimas Fattih Dini Permata Sari Dwi Listyorini Dyati Galuh Pratita Eko Sri Sulasmi Elhah Nailul Khasna Elyas Franklin Erick Erick Erni - Widajanti Evelyn Evelyn Evi Susanti Ezra Cyntia Febrian Rosadi Fuadi, Fauzan Gunawan Sembiring HASIM PURBA Ikhsan Lubis Jaelani Jaelani Jesica Pasaribu Junita Junita Keizerina Devi Khoirin Khoirin Kristania Felita Kurniawaty Kurniawaty Kwartaria Gultom Latief Abdul Maajid M. Ekaputra - Madiasa Ablisar Mahmul Siregar Malik Hamid Maruly Agustinus Maulana Ibrahim Mawaddah, K. Mega Riana Melati Fitri Melissa Simanjuntak Mellisa Tandoko Merinda Oktaviana michael Nasution Murni Murni Sapta Sari Neng Annis Fathia Nikita Rizky NINGRUM NATASYA SIRAIT Nopianti Nopianti Nurdin, I Qhairul Manurung Rafly Timothy Rahmat Hasibuan Rezki Arafah Rido Sigit Wicaksono Rifka Dameyanti Riris Fatmawati Robert Robert Rumata Rosininta Sianya S Sugiman, S Sari, M. S. Sarwono Selly Puspita Sari Shafira Mayada Shindih Hersiva Siti Hidayah Siti Kholifah Sri Rosa Steven Simanjuntak Suharti Suherwin Suherwin Sukarja, Detania Sulisetijono Sulisetijono Suprayitno Suprayitno Supriyadi, Andhi Susanti Delina Susilo Yulianto Sutiarnoto - Sylvia Vietressia Sinuhaji Syriac Nellikunnel Devasia Tahi Sitorus Tarsisius Murwadji Taufan Akbar Rifky Theofeni Yudea Tita Putri Milasari Tri Lubis Tri Murti Upsa Vision Wahyudi Ikhwal Wicaksono, Rido Sigit Widya Arisandy Wigrha Tommy Wiwin Renny Rahmawati