ANALISIS HUKUM KOMITE AUDIT DALAM ORGAN PERSEROAN TERBATAS MENUJU GOOD CORPORATE GOVERNANCE

Main Author: ., Hasnati
Format: Article eJournal
Bahasa: eng
Terbitan: [ 8 ] JURNAL HUKUM BISNIS , 2012
Online Access: http://lib.law.ugm.ac.id/ojs/index.php/jhb/article/view/2038
Daftar Isi:
  • It seems that there is no strong ground for the existence of Audit Committee within Limited Corporation Law No.1 of year 1995. Consequently, the existence of Audit Committee may create a legal dispute. In addition to this, it may cause a negative impact on the objective of the Audit Committee which is to promote good corporate governance principles. Moreover the existence of the Audit Committee has a significant role in assisting Board of Commissioners to implement their function as controller and adviser. However, this role may less effective if the legal basis for the Committee is still the same as that of present day.