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All Journal Belom Bahadat : Jurnal Hukum Agama Hindu
Pemayun, Cokorde Trisna Dewi
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Religion Law, Crime, Criminology & Criminal Justice

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Pertanggungjawaban Yayasan Terhadap Tidak Terlaksananya Kewajiban Audit Laporan Keuangan oleh Akuntan Publik Pemayun, Cokorde Trisna Dewi; Laksmi Dewi, Cokorde Istri Dian
Belom Bahadat Vol 14 No 1 (2024): Jurnal Belom Bahadat Hukum Agama Hindu
Publisher : Institut Agama Hindu Negeri Tampung Penyang Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33363/bb.v14i1.1187

Abstract

The legal body of the educational foundation is a private legal body. Foundation wealth management and financial reporting must be done through appropriate strategies, considering applicable provisions and using information technology to support openness. An audit of the foundation's financial statements must be carried out to ensure that the financial report is prepared in a reasonable and correct manner and has sufficient evidence as a basis for its preparation. This study is a normative jurisprudential study that examines the liability of the foundation for non-execution of the obligation of auditing financial statements by the public accountant. Failure to carry out the audit of public accountants on the financial report of the educational foundation that meets the criteria as referred to in the Law of the Republic of Indonesia No. 28 Year 2004 On Amendments to the Law No. 16 Year 2001 On the Foundation entails legal consequences in the form of inspection of the Foundation. If the annual report documents are found to be incorrect and misleading, then the foundation's administrator and supervisor shall be liable to the injured party.
Co-Authors Dian Laksmi Dewi, Cokorde Istri