IMPLIKASI KONFLIK NORMA MENGENAI PEMAKNAAN KEKAYAAN NEGARA YANG DIPISAHKAN DALAM PERSEROAN TERBATAS TERHADAP - KEWENANGAN BADAN PENGAWAS KEUANGAN KINTUK MELAKUKAN PEMERIKSAAN PERUSAHAAN PERSEROAN
Abstract
Ths study is based on the inclusion of the Badan Usaha Milik Negara Perseroan
Terbatas ( BUMN Persero ) as one of the inspection object Badan Pemeriksa
Keuangan ( BPK ) as a result of the breadth of the scope of state finances in
Undang - Undang Nomor 17 Tahun 2003 tentang Keuangan Negara. This study
addresses two main issues. First , the status of wealth separated in Badan Usaha
Milik Negara Perseroan Terbatas ( BUMN Persero ). Second, the implications of a
conflict of norms on the status of state assets set aside in the state-owned BPK
against the authority to examine the Board of Directors Persero. The method used
in hs research is normative juridical , which is based on secondary data presented
descriptively and analytically
The results showed that the Badan Usaha Milik Negara Perseroan Terbatas
( BUMN Persero ) was given the authority to conduct an examination of the
Badan Usaha Milik Negara Perseroan Terbatas ( BUMN Persero ) due to the
inaccuracy of the legislators in understanding the philosophy of financial
examination in the Constitution of 1945. Authorized institutions examine Badan
Usaha Milik Negara Perseroan Terbatas ( BUMN Persero ) is a Public Accounting
Firm chosen through mechanisms General Meeting of Shareholders. Thus , the
Badan Usaha Milik Negara Perseroan Terbatas ( BUMN Persero ) as a state
institution should only examine the nature of the financial makrostrategi
countries, which includes policies , programs , objectives and financial
expediency state
Collections
- Master of Law [1445]