Perseroan Terbatas Research Articles

PROCEDURE AND LEGAL CONSEQUENCE DUE TO THE CONVERSION OF COMMANDITAIRE VENOTSCHAP TO LIMITED LIABILITY COMPANY

<p>The company takes an important part of the social life of the community. In order to carry out its business activities, the parties granted the freedom to conduct business individually or through a business entity. One form of business entity that is still alive which is oftenly used is through a <em>Commanditaire Vennotschap </em>(CV). As the time goes by, the existence of the CV is deemed no longer able to meet the demands arising from the development. This triggered the desire of the parties to change the form of business from CV into a legal entity. Limited Liability Company or in Indonesia called as “Perseroan Terbatas (PT)” becomes the main choice by the entrepreneurs. The conversion of a CV into a PT is a step that can be taken by the entrepreneurs. The conversion of the CV into a PT is possible to be carried out without having to terminate the CV in advance as the termination of the CV will have impacts on the agreement it has made to be settled on that time, whereas on the other hand the agreements that have been made have not yet expired or done.</p>

ANALISIS PENGARUH LEVERAGE, PROFITABILITY, DAN FOREIGN OWNERSHIP TERHADAP PENGUNGKAPAN INFORMASI TANGGUNG JAWAB SOSIAL PERUSAHAAN (CORPORATE SOCIAL RESPONSIBILITY)

Corporate Social Responsibility is defined as the voluntary activities undertaken by a company to operate in economic, social and environmentally sustainable manner. It's based on Pasal 74 Undang-Undang Perseroan Terbatas No. 40 Tahun 2007. The research aimed to analyze the factors influencing disclosure level of corporate social responsibility at mining sector that listed at Indonesian Stock Exchange (IDX) period 2013-2014. In this research caracteristics of the company are consisting of leverage, profitability, and foreign ownership. The population taken in this research was all companies at mining sector that listed in IDX from 2013 to 2014. The method of data analisys was linear regression analisys with SPSS 20. Multiple linear regression analysis technique that used in this research to determine the effect of leverage, profitability and foreign ownership to Corporate Social Responsibility disclosure. Index of corporate social responsibility (CSR) is measured with company's indicators disclosed by the number of indicator is set on G4 by Global Reporting Initiative (GRI). Leverage is defined by debt to asset ratio (DAR), profitability is defined by return on assets (ROA), and foreign ownership is defined by the amount of foreign ownership divided by number of outstanding shares. The result of this research showed that leverage and profitability have a positive and significant effect on the CSR disclosure, while the foreign ownership have no effect on CSR disclosure at the mining companies in Indonesia.

Tanggung Jawab Direksi Perseroan Terbatas Atas Tindakan Ultra Vires

An act which taken by directors of perseroan terbatas (Indonesia company limited by share) beyond the power of the perseron terbatas or outside its object clause as defined in its memorandum of article is referred as ultra vires. While perseroan terbatas is a legal entity, the law places the perseroan terbatas as a legal subject beside the human being. One of the differect between the two legal subjects is that perseroan terbatas can act in legal traffic only and limited to its object clause. As a universal dotrine in the company law, like stated in the Law No. 40 Year 2008 too, ultra vires doctrine will cause the director as a person to responsible of all acts beyond the perseroan terbatas power which his has taken under and on behalf of the perseroan terbatas. Key words: Company, director, ultra vires

Pengaruh Karakteristik Perusahaan Terhadap Pengungkapan CSR (Corporate Social Responsibility) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia

ABSTRACT Corporate Social Responsibility (CSR) is the liability of an organization that not only provide goods and services that are good for society, but also maintain the quality of the social environment and physical, and also give contribute to community welfare which they are life. The disclosure of corporate social responsibility become a liability for the company in the form PT by UU Perseroan No. 40 Year 2007 about Perseroan Terbatas, Bab V, Pasal 74. The aim of this research is to test and find the effect of size company, profitability, profile company, size board of commissioners, and leverage toward to disclosure of corporate social responsibility on manufacturing companies. Population of this research is manufacturing comoanies year 2008-2011. This research used judgement sampling techniques and obtained sample of 124 companies. Analysis tool used multiple regression analysis and measurement for disclosure of CSR used GRI indicators. The results show that profile company influence on the disclosure of corporate social responsibility. In contrast, size company, profitability, size board of commissioners, and leverage has not influence toward to disclosure of corporate social responsibility. Key words : size company, profitability, profile company, size board of commissioners, leverage, CSR