PENGUATAN PERAN AKUNTAN PUBLIK DALAM PERTANGGUNGJAWABAN PIDANA PRAKTIK WINDOW DRESSING START UP

Nadia Risa Rasmitha, . (2025) PENGUATAN PERAN AKUNTAN PUBLIK DALAM PERTANGGUNGJAWABAN PIDANA PRAKTIK WINDOW DRESSING START UP. Jurnal Locus : Penelitian dan Pengabdian, 4 (12). pp. 11851-11862. ISSN 2829-7334

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Abstract

The alleged financial statement manipulation (window dressing) scandal in the startup eFishery highlights the weaknesses of external audit supervision within the digital economy ecosystem. This study aims to analyze the urgency of optimizing the criminal liability of Public Accountants to prevent window dressing practices that detrimental to investor confidence. This research is a normative legal study employing a statute approach, case approach, and comparative approach. The results indicate that administrative sanction mechanisms, as applied in the Garuda Indonesia case, are insufficient to provide a deterrent effect against high-value corporate crimes. Based on a comparative study of the Enron (USA) and Satyam (India) cases, global law enforcement tends to implement strict sanctions, including imprisonment and permanent debarment for auditors proven to be colluding. This study concludes that in the eFishery case, an in-depth investigation is required to distinguish between professional negligence (culpa) and intentional misconduct (dolus). If elements of intent or willful misconduct are found, the optimal application of criminal imprisonment and fines based on Article 55 of Law Number 5 of 2011 concerning Public Accountants is mandatory as a preventive measure to ensure capital market integrity.

Item Type:	Article
Additional Information:	[No Panggil : 2210611290] [Pembimbing : Handoyo Prasetyo] [Penguji 1 : Bambang Waluyo] [Penguji 2 : Mulyadi]
Uncontrolled Keywords:	Public Accountant, Window Dressing, Criminal Sanctions, Startup
Subjects:	K Law > K Law (General)
Divisions:	Fakultas Hukum > Program Studi Hukum (S1)
Depositing User:	NADIA RISA RASMITHA
Date Deposited:	25 Mar 2026 07:52
Last Modified:	25 Mar 2026 07:52
URI:	http://repository.upnvj.ac.id/id/eprint/41050

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