Amsir Law Jurnal (ALJ)
Vol 1 No 1 (2019): Oktober

The State of Notary as a Legal Auditor

Dinza Diastami M. (Pengadilan Kabupaten Gowa)
Ahmadi Miru (Hasanuddin University)
Hasbir Paserangi (Hasanuddin University)

Article Info

Publish Date
13 Oct 2019


The existence of legal auditors as a certified profession in carrying out legal audits is essential and strategic in developing a legal compliance system in Indonesia. However, statutory regulations specifically in UUJN (regulation of notary position) does not regulate the prohibition of a dual notary position as a legal auditor. This study adopts an empirical juridical approach which was conducted in the Special Capital Region of Jakarta. The results of the study showed that there were no statutory provisions regarding the ability of a person who had served as a notary to become a legal auditor. Although, the Notary Position Law and the code of ethics bindthe notary public which do not also prohibit a notary from occupying the position of legal auditor. In the case of a notary and a legal auditor, the potential for a conflict of interest is immense. This was based on the consideration a legal auditor which has the duty to examine and/or assess legal issues related to a company, including the validity of authentic deeds made before a notary official.

Copyrights © 2019

Journal Info





Law, Crime, Criminology & Criminal Justice


Amsir Law Journal (ALJ) is a peer-reviewed journal published by Sekolah Tinggi Ilmu Hukum (STIH) Amsir. ALJ is published twice a year in April and October. This journal provides direct open access to content with the principle of free availability in the public interest and supports greater global ...