Perbedaan Tanggung Jawab Direksi Sebagai Personal Guarantee Dan Penyebab Kerugian Perseroan Terbatas

Abstract

The Board of Directors as an organ of a Limited Liability Company that establishes legal relations can be held partly responsible for taking actions beyond their authority, but there is another situation where the directors can be held responsible for the failure of a legal relationship due to being a personal guarantee, thus an in-depth study is needed regarding the differences between the two circumstances. the. The problem formulated is how the different responsibilities of the Board of Directors as a personal guarantee and as a cause of loss to the Limited Liability Company. The research method used is normative, with a statutory approach and a conceptual approach. The data collection technique used was library research that is analyzed descriptively. The results of the study conclude that the responsibility of the directors as a personal guarantee is born when the company is no longer able to pay or carry out its engagements; The responsibility of the directors as the cause of the loss of the Limited Liability Company arises when it is proven that the directors are negligent and guilty.