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.