PERTANGGUNGJAWABAN DIREKSI: PERSPEKTIF BUSINESS JUDGEMENT RULE

Abstract

ABSTRAK

Tujuan penulisan jurnal penelitian adalah demi mengkaji pengaturan Business Judgement Rule menurut hukum positif di Indonesia serta menganalisa konsep itikad baik dan kehati-hatian dalam Pasal 97 ayat (5) dalam UU Perseroan Terbatas terkait doktin Business Judgement Rule (BJR). Penelitian ini merupakan penelitian hukum normative melalui beberapa pendekatan, antara lain pendekatan peraturan perundang-undangan (statutory approach) dan pendekatan konsep (conceptual approach). Bahan hukum yang berhasil dikumpulkan dianalisis secara kualitatif dan komprehensif. Hasil penelitian ini menunjukkan bahwa terdapat indikasi kekaburan norma yang terdapat pada ketentuan pengaturan doktrin Business Judgement Rule (BJR) yang secara implisit diatur dalam ketentuan mengenai Perseroan Terbatas, terlebih pada ketentuan yang memuat bahwa direksi atas kerugian perusahaan tidak dapat dibebankan pertanggungjawaban selama keputusan maupun kebijakan bisnis diperbuat dengan itikad baik dan kehatian-hatian dimana cukup rancu terkait batasan dari penggunaan doktrin tersebut. Maka saran yang diberikan ialah terdapat penjelasan lebih lanjut terkait dengan ketentuan tersebut yang diharapkan akan memberi batasan pengertian dan mencegah adanya perbedaan interpretasi dan tasfiran serta mencegah para oknum untuk memanfaatkan hanya untuk kepentingan pribadi.

Kata Kunci: Business Judgement Rule, Pertanggungjawaban Direksi, Perusahaan

ABSTRACT

The purpose of writing this research journal is to examine the regulation of the Business Judgment Rule according to positive law in Indonesia and to analyze the concept of good faith and prudence in Article 97 paragraph (5) of the Limited Liability Company Law regarding the Business Judgment Rule (BJR) doctrine. This research is normative legal research using several approaches, including the statutory approach and the conceptual approach. The legal materials collected were analyzed qualitatively and comprehensively. The results of this research indicate that there are indications of blurred norms contained in the provisions governing the Business Judgment Rule (BJR) doctrine which are implicitly regulated in the provisions regarding Limited Liability Companies, especially in the provisions which state that directors cannot be held responsible for company losses during business decisions or policies. carried out in good faith and with caution which is quite ambiguous regarding the limits of the use of this doctrine. So the suggestion given is that there is further explanation regarding these provisions which is expected to provide limits to understanding and prevent differences in interpretation and interpretation and prevent individuals from using it only for personal gain.

Keywords: Business Judgment Rule, Accountability of Directors, Corporate