TANGGUNG JAWAB DIREKSI DALAM KEPAILITAN PERSEROAN TERBATAS BERDASARKAN UNDANG-UNDANG PERSEROAN TERBATAS - Mr. Kurniawan (Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada, 2012)
In running their duties, the board of directors are given rights and full authority to represent the company as long as they act in conformity to the corporation’s Article of Associations. The directors of a limited liability company have both internal and external responsibilities. Internal responsibility includes the Directors’ liability towards the Company and its Shareholders, meanwhile external responsibility covers the Directors’ liability towards third parties to whom the company owes direct or indirect legal connection. There are two approaches to reason the effect of insolvency order to directors of a limited liability, i.e. ‘by operation of law’ and ‘rule of reason’. Dalam menjalankan tugasnya, direksi diberikan hak dan kekuasaan penuh mewakili perseroan, sepanjang bertindak sesuai dengan Anggaran Dasar perseroan. Tanggung jawab direksi perseroan terbatas terdiri dari tanggung jawab yang bersifat internal dan eksternal. Tanggung jawab internal meliputi tanggung jawab Direksi terhadap Perseroan dan Para Pemegang Saham, sedangkan tanggung jawab eksternal berupa tanggung jawab Direksi terhadap pihak ketiga yang berhubungan hukum dengan Perseroan, baik langsung maupun tidak langsung. Terdapat 2 (dua) model pemberlakuan akibat hukum pernyataan pailit direksi perseroan terbatas, yaitu akibat berlaku demi hukum dan akibat berlaku secara rule of reason.