Sedikit Tentang "Diclosure" dan "Corporate Govermance"  

Oleh:

Balfast, Hamud M.

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Hukum Bisnis vol. 22 no. 1 (2003), page 94-104.
Topik: disclosure; disclosure; corporate governance

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ102.3 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

Disclosure is compulsory for public company, security enterprise and company or other business. The term of company has included such legal entity as limited company and every form of enterprise which runs its business permanently and continually, and which is established, operated as well as taken place within the jurisdiction of republic of indonesia for such benefit and / or profit gain. Whilst, enterprise definces as every action, conduct or whatever activity within economic matters for such benefits and / or profit gain. The government requires enterprise to disclose audited financial information yearly which covers : balance sheet, loss and profit, the change of equities, cash flow and asset liabilities report including bank loan along with company investment in the form of direct capital placement on the other company. This obligation is valid for such certain enterprises as : pulic incorporate firm, financial business enterprise, company which issues bond, enterprise in which its total equity or asset is twenty billion, the debtor in which its financial report required by bank to be audited, or foreign company which has authorized to make agreement and state own enterprise as incorporate firm, public enterprise and government or local enterprises. Good corporate governance or the principles of good governance is a system that governs the relation among board of directors, employees, shareholders, internal and external stakeholders, creditors, government in the course of the right and responsibilities toward a professional company management. According to OECD (Organization for Economic Cooperation and Development) there are at least four principles in the term of good corporate governance viz. fairness, transprency, accountability and responsibility. All of them come from the principle of disclosure.

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