<![CDATA[This study aims to analyze the urgency of legal accountability for business crimes in the practice of financial statement manipulation and the abuse of corporate authority, as well as to examine the challenges of law enforcement and prevention efforts within the corporate sphere. The research method employed is normative legal research using statutory and conceptual approaches through library research on various primary, secondary, and tertiary legal sources. The findings indicate that financial statement, manipulation and abuse of corporate authority constitute forms of business crimes that not only violate criminal law norms, but also contradict the principles of fiduciary duty and Good Corporate Governance. From the perspective of criminal law, such actions may be classified as fraud, embezzlement, and deceptive practices, while from the perspective of corporate law they create civil and administrative liabilities for corporate organs. Law enforcement against business crimes still faces several obstacles, including the complexity of corporate structures, weak internal supervision, limited capacity of law enforcement officers, and difficulties in proving criminal intent. Therefore, strengthening supervision systems, optimizing internal audits, protecting whistleblowers, and implementing the principles of transparency, accountability, and integrity are necessary to prevent business crimes and to create a healthy and fair business environment.]]>
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