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LEGAL PROTECTION FOR PUBLIC ACCOUNTANTS AGAINST FAILURE TO DETECT FINANCIAL REPORTING FRAUD Subri, Anderson; Surono, Agus; Hamid, Adnan
International Journal of Social Service and Research Vol. 5 No. 2 (2025): International Journal of Social Service and Research
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/ijssr.v5i2.1200

Abstract

The purpose of this study is to explore the ideal concept of professional legal protection in protecting the public interest from financial reporting fraud. The research employed a normative juridical law method, focusing on doctrinal legal research, to gather comprehensive insights into the challenges and perceptions surrounding legal protections for public accountants. Thematic analysis categorized the findings to provide a coherent understanding of the gaps and challenges in the current legal system, ultimately striving to enhance the legal framework surrounding the Public Accountant profession. The evaluation of potential reforms based on principles of justice offers a pathway toward enhancing the legal system surrounding the public accounting profession.
Protection of Advocates Immunity Rights in The Criminal Code: Between Legal Certainty and Justice Subri, Anderson; Hamid, Adnan; Akkapin, Supaphorn
Journal Evidence Of Law Vol. 4 No. 3 (2025): Journal Evidence Of Law (Desember)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i3.1599

Abstract

The protection of advocates’ immunity rights is a fundamental aspect of ensuring their role as independent and equal law enforcers within the criminal justice system. In Indonesia, advocate immunity is regulated under Article 16 of Law No. 18 of 2003 on Advocates and was further interpreted by the Constitutional Court Decision No. 26/PUU-IX/2013 to extend beyond courtroom proceedings. However, the emergence of the Criminal Code (KUHP) raises new debates regarding the explicit recognition and operational guarantees of such rights. This study aims to analyze the normative position of advocate immunity in the KUHP and assess its implications for legal certainty and the pursuit of justice. Employing a normative legal approach and comparative analysis with other legal systems, the research finds that the current lack of clear and explicit provisions protecting advocates’ immunity in the KUHP is a notable deficiency. This legal gap may weaken the position of advocates and expose them to risks of criminalization in the performance of their professional duties. Therefore, this paper recommends a clearer normative formulation that ensures adequate protection for advocates while upholding a balanced realization of legal certainty and substantive justice in Indonesia’s criminal justice system.