ANALISIS YURIDIS DAMPAK PUTUSAN MAHKAMAH KONSTITUSI NOMOR 84/PUU-IX/2011 TERHADAP PROFESI AKUNTAN PUBLIK

Ardianto, FX Wisnu (2026) ANALISIS YURIDIS DAMPAK PUTUSAN MAHKAMAH KONSTITUSI NOMOR 84/PUU-IX/2011 TERHADAP PROFESI AKUNTAN PUBLIK. S1 thesis, Universitas Kristen Indonesia.

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Abstract

ABSTRAK A. Nama B. NIM C. Program Kekhususan/Departemen D. Judul E. Halaman F. Kata Kunci G. Ringkasan Isi : : : : : : : FX Wisnu Ardianto 2340058008 Hukum Perdata Analisis Yuridis Dampak Putusan Mahkamah Konstitusi Nomor 84/PUU-IX/2011 Terhadap Profesi Akuntan Publik i-ix, 1-102 + Daftar Pustaka Putusan Mahkamah Konstitusi, Akuntan Publik, Kepastian Hukum, Sanksi Pidana, Profesi. Putusan Mahkamah Konstitusi Nomor 84/PUU-IX/2011 menguji konstitusionalitas Pasal 55 dan Pasal 56 Undang-Undang Nomor 5 Tahun 2011 tentang Akuntan Publik, khususnya terkait kata "manipulasi" yang dinilai kabur dan berpotensi menimbulkan kriminalisasi terhadap profesi akuntan publik. Rumusan masalah penelitian ini adalah pertimbangan hukum Mahkamah Konstitusi dalam putusan tersebut serta implikasinya terhadap regulasi dan praktik profesi akuntan publik di Indonesia. Penelitian hukum normatif ini menggunakan pendekatan perundang-undangan dan konseptual, dengan analisis deskriptif-analitis berdasarkan Teori Perlindungan Hukum dan Teori Kepastian Hukum. Hasil penelitian menunjukkan bahwa Mahkamah Konstitusi memberikan tafsir konstitusional bersyarat, memaknai "manipulasi" sebagai perbuatan yang didasari niat jahat, tanpa membatalkan norma secara keseluruhan. Dampak putusan terhadap regulasi bersifat doktrinal-interpretatif, tanpa disertai revisi undang-undang atau peraturan turunan, sementara dampaknya terhadap praktik audit lebih bersifat psikologis dibandingkan normatif langsung. Sistem pengawasan profesi tetap mengandalkan mekanisme administratif dan etik sebagai instrumen utama, sejalan dengan prinsip ultimum remedium dalam hukum pidana. H. Daftar Acuan I. Dosen Pembimbing I Dosen Pembimbing II : : : 45 Buku + 22 Jurnal + 9 Peraturan Perundang-Undangan + 3 Putusan Mahkamah Konstitusi + 9 Dokumen Kelembagaan Assoc. Prof. Dr. Tomson Situmeang, S.H., M.H. Asst. Prof. Pdt. Dr. Marudut P. Silitonga, S.Th., S.H., M.H."/"ABSTRACT A. Name B. Student ID C. Specialty Program/Department D. Title E. Pages F. Keywords G. Summary : : : : : : : FX Wisnu Ardianto 2340058008 Civil Law Juridicial Analysis of The Impact of Constitutional Court Decision Number 84/PUU-IX/2011 on The Public Accountant Profession i-ix, 1-102 + Bibliography Constitutional Court Decision, Public Accountant, Legal Certainty, Criminal Sanctions, Profession. Constitutional Court Decision Number 84/PUU-IX/2011 examined the constitutionality of Articles 55 and 56 of Law Number 5 of 2011 concerning Public Accountants, particularly the term “manipulation,” which was considered vague and potentially criminalizing the public accountant profession. The research problems are the Constitutional Court’s legal reasoning in the decision and its implications for the regulation and practice of the public accountant profession in Indonesia. This normative legal research employs statute and conceptual approaches, with descriptive-analytical analysis based on the Legal Protection Theory and the Legal Certainty Theory. The findings show that the Constitutional Court provided a conditional constitutional interpretation, defining “manipulation” as an act based on bad faith, without invalidating the norm as a whole. The decision’s impact on regulation is doctrinal-interpretive, without any subsequent legislative amendment, while its impact on audit practice is more psychological than directly normative. The professional oversight system continues to rely on administrative and ethical mechanisms as its primary instruments, in line with the principle of criminal law as ultimum remedium. H. References I. Advisor I Advisor II : : : 45 Books + 22 Journals + 9 Legislation + 3 Constitutional Court Decisions + 9 Institutional Documents Assoc. Prof. Dr. Tomson Situmeang, S.H., M.H. Asst. Prof. Dr. Marudut P. Silitonga, S.Th., S.H., M.H.

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