NOVITASARI, LAILA (2026) PERLINDUNGAN HUKUM BAGI INVESTOR SAHAM TERHADAP PELANGGARAN KEWAJIBAN LAPORAN KEUANGAN OLEH PT FORZA LAND INDONESIA TBK PASCA KEPAILITAN. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
The violation of financial reporting obligations by PT Forza Land Indonesia Tbk after being declared bankrupt raises significant concerns regarding the legal protection of investors who lose access to essential material information for making investment decisions. This situation highlights the need for strong legal protection, as the issuer’s non-compliance and the absence of a clear post-bankruptcy reporting mechanism create uncertainty and information asymmetry. This research examines two issues, how legal protection is provided for the rights of investors against the violation of financial reporting obligations by PT Forza Land Indonesia Tbk after bankruptcy and how the legal consequences of such violations are viewed under Indonesian regulations. This study applies the theories of legal protection and information disclosure using a normative juridical method through a statutory approach and a case approach. The findings show that although regulations such as Article 86 of the Capital Market Law as amended by the Financial Sector Development and Strengthening Law (UUP2SK), POJK 14/2022 and POJK 29/2016 exist, the implementation of information disclosure after bankruptcy has not been effective, as the issuer failed to submit financial reports and the curator did not take over this obligation. Consequently, the issuer received administrative sanctions, suspension, and delisting, while investors suffered losses due to the absence of accurate and timely information. This study concludes that legal protection for investors has not been effectively implemented and that the legal consequences of these violations affect the issuer, the curator and investors. Therefore, technical regulations requiring curators to submit post-bankruptcy financial reports to the OJK and IDX, along with stronger sanction mechanisms, are needed to ensure effective investor protection.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Pelanggaran kewajiban laporan keuangan oleh PT Forza Land Indonesia Tbk pasca pailit menimbulkan persoalan serius mengenai perlindungan hukum bagi investor yang kehilangan akses terhadap informasi material sebagai dasar pengambilan keputusan investasi. Kondisi ini menunjukkan pentingnya perlindungan hukum karena ketidakpatuhan emiten dan ketidakjelasan mekanisme pelaporan pasca kepailitan menciptakan ketidakpastian dan asimetri informasi. Penelitian ini mengkaji dua rumusan masalah yaitu bagaimana perlindungan hukum terhadap hak-hak investor atas pelanggaran kewajiban laporan keuangan oleh PT Forza Land Indonesia Tbk pasca kepailitan dan bagaimana akibat hukum dari pelanggaran kewajiban laporan keuangan yang dilakukan oleh PT Forza Land Indonesia Tbk pasca kepailitan ditinjau dari peraturan perundang-undangan di Indonesia. Penelitian ini menggunakan teori perlindungan hukum dan keterbukaan informasi sebagai landasan analisis, dengan metode yuridis normatif melalui pendekatan peraturan perundang-undangan dan pendekatan kasus. Hasil penelitian menunjukkan, meskipun terdapat ketentuan Pasal 86 Undang-Undang Pasar Modal sebagaimana telah diubah dengan UUP2SK, POJK 14/2022 dan POJK 29/2016, pelaksanaan keterbukaan informasi pasca pailit tidak berjalan efektif karena emiten tidak menyampaikan laporan keuangan dan kurator tidak mengambil alih kewajiban tersebut. Akibatnya, emiten dikenai sanksi administratif, suspensi hingga delisting. Sementara investor mengalami kerugian karena kehilangan hak atas informasi yang benar dan tepat waktu. Penelitian ini menyimpulkan bahwa perlindungan hukum terhadap hak-hak investor atas pelanggaran kewajiban laporan keuangan oleh PT Forza Land Indonesia Tbk pasca kepailitan belum berjalan secara efektif dan akibat hukum dari pelanggaran kewajiban laporan keuangan yang dilakukan oleh PT Forza Land Indonesia Tbk pasca kepailitan ditinjau dari peraturan perundang-undangan di Indonesia menimbulkan akibat hukum bagi emiten, kurator dan investor. Oleh karena itu, diperlukan aturan teknis yang mewajibkan kurator menyampaikan laporan keuangan kepada OJK dan BEI serta penguatan mekanisme sanksi agar perlindungan investor lebih efektif. | |||||||||
| Subjects: | K Law > K Law (General) | |||||||||
| Divisions: | 01-Fakultas Hukum 01-Fakultas Hukum > 74201-Program Studi Ilmu Hukum |
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| Depositing User: | Mrs Laila Novitasari | |||||||||
| Date Deposited: | 16 Apr 2026 01:56 | |||||||||
| Last Modified: | 16 Apr 2026 01:56 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/59782 |
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