Locus Journal of Academic Literature Review
Vol 4 No 9 (2025): December

Penerapan Prinsip Hukum Ekonomi dalam Penggunaan Special Purpose Vehicle (SPV) serta Dampaknya terhadap Transparansi Laporan Keuangan

Firmansyah, Alif (Unknown)
Jainaya, Kapiya (Unknown)
Thoriq, Muhammad (Unknown)
Todi, Yusuf Afrenoldi (Unknown)
Siswajanthy5, Farahdinny (Unknown)

Article Info

Publish Date
30 Dec 2025

Abstract

Artikel ini menganalisis penerapan prinsip hukum ekonomi dalam penggunaan Special Purpose Vehicle (SPV) serta dampaknya terhadap transparansi laporan keuangan. Tujuan penelitian ini adalah untuk membedah fungsi SPV dalam grup perusahaan, tanggung jawab hukumnya, dan potensi penyalahgunaannya dalam manajemen laba. Temuan menunjukkan bahwa SPV sering kali digunakan sebagai alat efisiensi ekonomi untuk mengurangi biaya kebangkrutan dan risiko kredit melalui pemisahan aset. Namun, penggunaan SPV juga berkorelasi dengan peningkatan insentif manajemen laba dan off-balance sheet financing yang dapat mengaburkan transparansi bagi pemangku kepentingan. Penegakan hukum yang efisien harus fokus pada pencegahan kapitalisasi modal rendah pada SPV untuk memitigasi risiko hukum dan keuangan.

Copyrights © 2025




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
Locus Journal of Academic Literature Review
Website

Abbrev

jalr

Publisher

PT. LOCUS MEDIA PUBLISHING

Subject

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Description

Locus Journal of Academic Literature Review is a single-blind, double-blind, peer-reviewed, open-access national and international journal dedicated to the promotion of research in multidisciplinary areas. Articles in this publication can be written in English and Bahasa Indonesia. The Journal is ...