Tanggung jawab direksi atas pengelolaan investasi Badan Usaha Milik Negara (Studi kasus Karen Agustiawan) = Investment Management of State-Owned Enterprises (Case Study Karen Agustiawan)

Purba, Kemal Aqsha (2021) Tanggung jawab direksi atas pengelolaan investasi Badan Usaha Milik Negara (Studi kasus Karen Agustiawan) = Investment Management of State-Owned Enterprises (Case Study Karen Agustiawan). Bachelor thesis, Universitas Pelita Harapan.

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Abstract

State Owned Enterprises of Indonesia (BUMN) are one of the actors in economic activities that have an important role in the implementation of the Indonesian national economy. In addition to economic purposes, the establishment of BUMN also has social objectives, including creating jobs for the people of Indonesia. The management of BUMN in accordance with the principles of good corporate governance by the Directors of BUMN is important because the Directors of BUMN are included in the category of state administrators according to the explanation of Article 2 point 7 of Law no. 28 of 1999. Besides, according to the State Finance Law, BUMN is included in the domain of state finance so that its financial statements are audited by the Indonesian Audit Board (BPK) and if there is a state loss due to the fault of the BUMN directors, it can be considered as a Corruption Crime. Directors has a claim for liability for corporate losses, namely the Business Judgment Rule, but it should be noted that this defense can be applied if the directors of the company have acted on the basis of information, in good faith, and with an honest belief that their actions are in the best interests of the company.

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