IMPLIKASI HUKUM ATAS TIDAK DIAKUINYA TAGIHAN UTANG KREDITOR DALAM LAPORAN KEUANGAN PERSEROAN TERBUKA (.Tbk) PADA PROSES PENUNDAAN KEWAJIBAN PEMBAYARAN UTANG (STUDI KASUS RAPAT KREDITOR PT. RICKY PUTRA GLOBALINDO)

Asikin, Ananda Syakira (2026) IMPLIKASI HUKUM ATAS TIDAK DIAKUINYA TAGIHAN UTANG KREDITOR DALAM LAPORAN KEUANGAN PERSEROAN TERBUKA (.Tbk) PADA PROSES PENUNDAAN KEWAJIBAN PEMBAYARAN UTANG (STUDI KASUS RAPAT KREDITOR PT. RICKY PUTRA GLOBALINDO). Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This research is motivated by a legal issue arising during the Suspension of Debt Payment Obligations (PKPU) process: the failure to recognize creditor claims in the financial statements of publicly listed companies (Tbk). Financial statements should be prepared transparently and accurately, in accordance with Financial Accounting Standards and the principles of information disclosure in the capital market. However, in practice, there are instances where creditor claims remain unrecorded or unrecognized by the debtor. This study employs a normative legal research method, utilizing statutory, case, and conceptual approaches. Legal materials comprising primary, secondary, and tertiary sources were gathered through literature review and subjected to descriptive-analytical analysis. The failure to recognize debts during the PKPU process creates legal uncertainty and potentially disadvantages creditors by jeopardizing their rights regarding claim verification, voting on composition plans, and the receipt of payments. Furthermore, such actions may violate the principles of disclosure and accountability applicable to publicly listed companies under capital market regulations. The study finds that creditors may pursue non-litigation avenues such as mediation facilitated by the PKPU administrator or litigation measures, including filing objections, initiating civil lawsuits, and taking other legal actions pursuant to the Bankruptcy and PKPU Law and capital market regulations. Consequently, there is a need for publicly listed companies to more optimally implement principles of disclosure and accountability, alongside a strengthening of legal frameworks regarding creditor protection, to ensure legal certainty and a balance of rights between debtors and creditors within the PKPU process.

Item Type:

Thesis (Undergraduate)

Contributors: