@thesis{thesis, author={Wuhono Adryan Cahyo}, title ={PERANAN DAN PERTANGGUNG JAWABAN KOMISARIS INDEPENDEN DALAM SUATU PERSEROAN TERBATAS TBK}, year={2011}, url={http://e-journal.uajy.ac.id/714/}, abstract={Perseroan Terbatas tbk is a place or container to perform a business activity. In a Perseroan Terbatas tbk there is a sense of separation between the owners of the shares / capital with leaders of companies where the shareholders are the people who have equity in a company, while the leadership of the company are the people who fully has the authority within a company. Independent commissioner is one position or organs in a Perseroan Terbatas tbk. Understanding the independent commissioner is a member of the board of commissioners who are not affiliated with the Board of Directors, other board members and controlling shareholders, and free of business relationships or other relationships that may affect its ability to act independently or act solely in the interest of the company. So the importance of independent commissioners is to maintain a balance between majority and minority shareholders. } }