PERAN DAN TANGGUNG JAWAB KOMISARIS DAN DIREKSI TERHADAP PENGELOLAAN KEUANGAN NEGARA DALAM BADAN USAHA MILIK NEGARA (PERSERO)
Abstract
This study discusses the Roles and Responsibilities of Commissioners and Board
of Directors of the State Financial Management in State-Owned Enterprises
(SOEs). The maintenance of the current state regarding the protection of the
public limelight for the State law on state financial losses that occur in the state
due to the Company's capital is partly owned by the government / state. Of the
above problems to be seen whether the roles and responsibilities of
Commissioners and Board of Directors for the financial management of the State
in the state? And also whether a form of Commissioners and Board of Directors
as well as protection of the laws of the state as a shareholder in the event of
financial loss to the State?
This research was carried out using this type of research in which normative
juridical approach method uses the law and literature studies, so that later it can be
deduced by using deductive logic thinking.
Based on this research, it is known that the Commissioner and the Board of
Directors is the personification of the state itself. Commissioner in charge of
supervising and advising the Board of Directors in the management, financial
management Countries included in the capital of the Company and the Company's
course * with the principle of prudence, applying the principles of good corporate
governance and good faith in accordance with procedures and the Company's
articles of association for the financial losses that occur in the State SOE is the
responsibility of the Commissioner and the Board of Directors itself.
Responsibilities of directors in the management of state-owned companies include
criminal liability and civil liability. Civil liability arising in respect of directors
make mistakes and omissions that result in harm to the company or for third-party
losses. Commissioner and Board of Directors who have been struggling to do the
maintenance state in good faith, prudent and responsible, if a loss in his business
transactions can be done through the doctrine of self-defense against the business
judgment rule and the principle of piercing of the corporate veil. The state as a
stakeholder in the state-owned Limited entitled to file a civil lawsuit, criminal, or
administrative in accordance with applicable laws.