Criminal Liability for the Manipulation of Financial Statements from the Perspective of Government Regulation Number 43 of 2025 Concerning Financial Reporting

Authors

  • Gilang Ganjar Amrih Universitas Dirgantara Marsekal Suryadarma, Jakarta, Indonesia
  • Lindri Purbowati Universitas Dirgantara Marsekal Suryadarma, Jakarta, Indonesia

DOI:

https://doi.org/10.38035/sijal.v4i1.413

Keywords:

Corporate Criminal Liability, Financial Statement Manipulation, Corporation

Abstract

 This study, entitled "Corporate Criminal Liability for Financial Statement Manipulation from the Perspective of Government Regulation Number 43 of 2025 concerning Financial Reporting," examines corporate financial statement manipulation (case studies of PT Garuda Indonesia Tbk and PT Hanson International Tbk) alongside the implications of Government Regulation (PP) No. 43 of 2025. It aims to analyze the imposition of sanctions on corporations engaging in financial statement manipulation and examine the role of PP No. 43 of 2025 as a mitigation tool for financial reporting crimes. Using a normative legal method with a descriptive-analytical specification, secondary data were collected through library research and analyzed normatively-qualitatively. The results show that corporate criminal liability is applied when intentionality (mens rea) in presenting false and misleading information is proven, rather than mere technical accounting errors. PP No. 43 of 2025 functions as a preventive and evidential mitigation instrument through reporting standardization, preparer competency requirements, mandatory liability statements, and the integration of the Joint Financial Reporting Platform (PBPK), which strengthens the chain of accountability and digital evidence for criminal law enforcement.

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Published

2026-09-21

How to Cite

Amrih, G. G., & Purbowati, L. (2026). Criminal Liability for the Manipulation of Financial Statements from the Perspective of Government Regulation Number 43 of 2025 Concerning Financial Reporting. Siber International Journal of Advanced Law (SIJAL), 4(1), 543–553. https://doi.org/10.38035/sijal.v4i1.413

Issue

Vol. 4 No. 1 (2026): Siber International Journal of Advanced Law (July - September 2026)

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Articles

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Copyright (c) 2026 Gilang Ganjar Amrih, Lindri Purbowati

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