Pertanggungjawaban Hukum Direksi Atas Fraud di Dalam Laporan Keuangan Perusahaan Startup Berdasarkan Studi Kasus Efishery

This study discusses the phenomenon of fraud in startup companies' financial statements, focusing on the legal accountability of directors based on the eFishery case study. The background of this research is the importance of integrity and accountability in corporate governance, especially in startups that are vulnerable to ethical and legal irregularities. The purpose of the research is to analyze the legal arrangements regarding fraud in startup companies in Indonesia and examine the form of legal liability that can be imposed on directors involved in fraud. The method used is normative juridical with a legal approach and case studies, as well as analysis of primary and secondary legal materials. The results of the study show that the board of directors can be held criminally and civilly liable if proven to have committed fraud that causes losses to the company and shareholders, as stipulated in Article 97 of the Civil Code, Article 1365 of the Civil Code, and Articles 378 and 374 of the Criminal Code. In conclusion, the violation of fiduciary responsibility by the board of directors in the form of manipulation of financial statements is a serious violation of the law that can be acted upon criminally and civilly. The enforcement of the principles of good corporate governance is very necessary to prevent similar cases in the future.