ASAS PEMBEBASAN TANGGUNG JAWAB HUKUM (ACQUIT ET DE CHARGE) DIREKSI ATAS KESALAHAN DALAM PENGURUSAN PERSEROAN TERBATAS

RAMADHANTI, IVORY and M. Syaifuddin, M. Syaifuddin and Afrilia, Dian (2020) ASAS PEMBEBASAN TANGGUNG JAWAB HUKUM (ACQUIT ET DE CHARGE) DIREKSI ATAS KESALAHAN DALAM PENGURUSAN PERSEROAN TERBATAS. Undergraduate thesis, Sriwijaya University.

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Abstract

Direksi memiliki tanggung jawab untuk melampirkan dan mempertanggungjawabkan Laporan Keuangan Tahunan pada saat Rapat Umum Pemegang Saham (RUPS) Tahunan. Menurut UUPT, apabila RUPS Tahunan telah menerima, menyetujui dan mengesahkan Laporan Keuangan Tahunan tersebut, maka Direksi akan dilekati dengan Asas Acquit et de Charge. Asas tersebut memberikan pembebasan dan pelepasan tanggung jawab hukum secara perdata kepada Direksi terhadap tuntutan hak di kemudian hari terkait Laporan Keuangan Tahunan tersebut. Asas Acquit et de Charge termasuk ke dalam doktrin Business Judgement Rule (BJR). Doktrin BJR memberikan perlindungan hukum bagi Direksi dari tanggung jawab hukum atas setiap keputusan ataupun kebijakan bisnis yang menimbulkan kerugian bagi Perseroan Terbatas, selama keputusan ataupun kebijakan bisnis tersebut dilakukan berdasarkan prinsip itikad baik dan penuh kehati-hatian. Sehingga, Direksi tidak dapat dimintai pertanggungjawaban secara hukum perdata apabila di kemudian hari timbul kerugian atas keputusan ataupun kebijakan bisnis tersebut.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Tanggung Jawab hHukum, Pembebasan Tanggung Jawab Hukum, Direksi, Perseroan Terbatas
Subjects: K Law > K Law (General) > K583-(591) Legal systems compared
K Law > K Law (General) > K600-615 Private law
K Law > K Law (General) > K623-968 Civil law
K Law > K Law (General) > K625-709 Persons
K Law > K Law (General) > K7120-7197 Persons
K Law > K Law (General) > K85-89 Legal research
Divisions: 02-Faculty of Law > 74201-Law (S1)
Depositing User: Ivory Ramadhanti
Date Deposited: 18 May 2022 04:03
Last Modified: 18 May 2022 04:03
URI: http://repository.unsri.ac.id/id/eprint/70155

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