research product . 2015

Peran Auditor Independen Dalam Melakukan Pemeriksaan Laporan Keuangan Perseroan Sebagai Upaya Perlindungan Hukum Pemegang Saham Dari Itikad Buruk Direksi

Aldian Pinem, Omar Akbar; Sunarmi, Sunarmi; Azwar, Keizerina Devi; Siregar, Mahmul;
Open Access Indonesian
  • Published: 11 Feb 2015
  • Country: Indonesia
Abstract
Board of directors, as the management of a company has an obligation to make an annual report and financial report as the responsibility of the board of directors to stock holders. The audit on annual report and financial report functions to guarantee the content of the reports which have been presented properly and in accordance with the general accountancy principle. The presentation of correct annual report and financial report is an attempt to protect the interest of stock holders of a certain company. Some formulas of the problems in the research were as follows: how about the organization of an audit in the legal provisions in Indonesia, how about the posi...
Subjects
free text keywords: Board of Directors, Financial Report, Responsibility, Audit, Protection for Stock Holders, and Protection for Stock Holders, Audit, Financial Report, Indonesia
Any information missing or wrong?Report an Issue