Analisis Yuridis Undang-undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas terhadap Penerapan Prinsip Good Corporate Governance pada Perseroan Terbatas

  • Galuh Kartiko Jurusan Akuntansi,Politeknik Negeri Malang
Keywords: Analysis Of Juridical, Good Corporate Governance, Limited Liability Company

Abstract

Indonesia as part of a world community Has challenge more specific, means, how to direct the identity ofdemocratic economy that aims to create a system that run with a professionalism international standards thisis due to the development of the global business economic system a country have formed a circle of interestsof economic relations between the nation in the world. Law Number 40 of 2007 regarding Limited LiabilityCompany serves to regulate the activities of a company that covers aspects of an organization, business, andcorporate culture become the legal basis economic development and the legal framework for regulating theimplementation of principles good corporate governance (GCG) in a company in Indonesia. This researchwas doctrinal law (normative) because in this study the law conceived as a positive norm in national laws andsystems. The purpose of this analysis is to provide a thought provoking ideas for the development of legalprinciples of good corporate governance (GCG) in Limited Liability Company. The analytical method used isresearch data analysis techniques in the form of secondary data analyzed qualitative. Patterns used deductivethinking. after the entire legal research materials collected, then performed the data analysis based on logicdeduction document that made reference is Law No. 40 of 2007 on Limited Liability Company; Law No. 25of 2007 on Investment; Law No. 10 of 2004 on the Establishment Regulations Legislation; Law Number 19Year 2003 regarding SOE Ministerial Decree No. SOE. KEP-117 / M-MBU / 2002, dated 01 August 2002 onthe Implementation of GCG in SOEs. The research shows that the normative Law Number 40 of 2007concerning Limited Liability Companies already contained norms regulate principles good corporategovernance (good corporate governance), which is: the principle of fairness, transparency, responsibility andaccountability in accordance with the principle of applying the theory of the establishment of the companyaccording to the contractual concession theory and theories. in its implementation, the value of the necessaryimplementing regulations or other conditions to be implemented well in the limited liability company.

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Published
2016-07-28