Eny Suastuti, - (2011) PERTANGGUNGJAWABAN DIREKSI ATAS KERUGIAN DALAM PENGELOLAAN BADAN USAHA MILIK NEGARA (BUMN) PERSERO. Disertasi thesis, Universitas Airlangga.

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Abstract

This dissertation is about state's capital equity in establishing State-owned Company (Persero). Under private law regime, state's capital equity is a state asset allocated separately from the State Budget. Consequently, it is no longer a state asset; rather, it becomes a part of company assets. The adoption of Act No. 17 of2003 on State Finance, Act No. 31 of 1999, which is amended by Act No. 20 of2001 on Eradication of Corrupt Practices, Act No. 15 of2004 on Auditing, Management, and Accountability of State Finance, and Act No. 15 of Audit Board raises legal issues of whether State-owned Company's loss may be deemed as loss on state finance made by the Directors of the State-owned Company, which implication leads to corrupt practices conducted by the Directors. The type of this research is a legal research. In this research, statute approach, case approach, historical approach, and conceptual approach are employed. From this research, three things are found. First, state's capital equity, which has been allocated separately from state assets in establishing the Stateowned Company, is not state asset; rather, it is company's asset. Second, in case of mismanagement leading to company loss, the Directors may not be charged with committing corrupt practice as prescribed in Articles 2 and 3 of Corrupt Practices Eradication Law. Third, misperception bas been made by judicial practices since the courts consider loss in certain transaction made by Directors of State-owned Company to be loss of state finance whose implication is applicability of Articles 2 and 3 of Corrupt Practices Eradication Law.

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