Pertanggungjawaban Hukum Terhadap Adanya Maladministrasi Penyusunan Laporan Keuangan Pada Perusahaan Publik (Emiten).
DOI:
https://doi.org/10.36563/6exwd902Keywords:
pertanggungjawaban administratif, maladministrasi, laporan keuangan, pasar modal, administrative liability, maladministration, financial reporting, capital marketAbstract
Transparansi dan akuntabilitas laporan keuangan merupakan prasyarat penting bagi terciptanya pasar modal yang kredibel, namun penyusunan laporan keuangan emiten masih sering diwarnai maladministrasi berupa keterlambatan penyampaian, penyajian informasi yang tidak lengkap, dan informasi yang menyesatkan, sehingga berpotensi merugikan investor dan menurunkan kepercayaan publik. Penelitian ini bertujuan menganalisis bentuk pertanggungjawaban administratif, perdata, dan pidana atas maladministrasi laporan keuangan emiten serta menilai efektivitas mekanisme penegakan hukumnya dalam perspektif hukum pasar modal dan hukum administrasi. Metode yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan dan konseptual, didukung studi kepustakaan terhadap bahan hukum primer dan sekunder. Hasil penelitian menunjukkan bahwa pertanggungjawaban administratif merupakan instrumen hukum utama (primum remedium) dalam menangani maladministrasi laporan keuangan emiten, meskipun efektivitasnya masih menghadapi kendala berupa inkonsistensi penegakan sanksi dan kecenderungan pendekatan kepatuhan formal. Oleh karena itu, diperlukan penguatan regulasi, peningkatan konsistensi penegakan administratif, serta penguatan akuntabilitas direksi dan komisaris guna menjamin kepastian hukum, perlindungan investor, dan integritas pasar modal.
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