The Liability of the Board of Directors for the Company’s Losses from the Perspective of Good Corporate Governance
Keywords:
Good Corporate Governance, Kerugian Perseroan, Tanggung Jawab Direksi, Yuridis NormatifAbstract
Dalam praktik perseroan terbatas, direksi memiliki peran strategis dalam pengelolaan perusahaan, namun sering muncul permasalahan terkait pertanggungjawaban atas kerugian perseroan dalam perspektif Good Corporate Governance (GCG). Tujuan penelitian ini adalah menganalisis tanggung jawab direksi terhadap kerugian perseroan serta implementasi prinsip Good Corporate Governance dalam menentukan batasan tanggung jawab tersebut. Metode penelitian yang digunakan adalah yuridis normatif dengan pendekatan perundang-undangan dan konseptual melalui studi literatur yang relevan. Hasil penelitian menunjukkan bahwa tanggung jawab direksi dapat dibebaskan apabila keputusan diambil dengan itikad baik, kehati-hatian, dan sesuai prinsip GCG, namun tetap terdapat batasan dalam hal kelalaian dan penyalahgunaan wewenang. Kesimpulan penelitian ini menegaskan bahwa penerapan Good Corporate Governance menjadi dasar penting dalam menentukan tanggung jawab direksi atas kerugian perseroan. Implikasi dari penelitian ini adalah perlunya penguatan mekanisme pengawasan internal serta penerapan prinsip akuntabilitas untuk meminimalisir risiko kerugian perseroan akibat keputusan direksi. Penelitian ini diharapkan memberi kontribusi bagi pengembangan hukum perusahaan di Indonesia
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