ASPEK-ASPEK PENTING UNTUK DIPAHAMI OLEH PARA AHLI/PRAKTISI HUKUM TERHADAP PENYUSUNAN LAPORAN KEUANGAN PADA SUATU PERSEROAN TERBATAS (SUATU PENDEKATAN GOOD CORPORATE GOVERNANCE)
Sari
Abstrak
The company financial report in Indonesia does comply to Company Law
that recent is Law number 40 year 2007 that applied to either private or
public company as had governed at article 56 previous company law. Role
and function of lawyer in this subject is to assure that the financial structure
reported has reliability and accountability under legal concerns. This article
is focused not only on company law aspect but also submits deeper thoughts
by more relevant factors. It 's embarked on knowledge of standard profession
that giving supports behind the financial report creation. Many affiliated
professions those also have different concern but here they are ought to
perform mutualism symbiosis under thought that they are have dependency
and relevancy each other
The company financial report in Indonesia does comply to Company Law
that recent is Law number 40 year 2007 that applied to either private or
public company as had governed at article 56 previous company law. Role
and function of lawyer in this subject is to assure that the financial structure
reported has reliability and accountability under legal concerns. This article
is focused not only on company law aspect but also submits deeper thoughts
by more relevant factors. It 's embarked on knowledge of standard profession
that giving supports behind the financial report creation. Many affiliated
professions those also have different concern but here they are ought to
perform mutualism symbiosis under thought that they are have dependency
and relevancy each other
Kata Kunci
Kata kunci: hukum dagang, perseroan terbatas, laporan keuangan
Teks Lengkap:
PDFDOI: http://dx.doi.org/10.21143/jhp.vol38.no1.161
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