that the capital market will be developed toward sustainable growth and generate positive impacts on the national economy. At present, there are six legislations administered by the SEC, namely: the
or abetting thereof. If the aforesaid behaviors occurred more than ten years ago or such behavior is not severe to the extent that the person should not be entrusted to perform duty as auditor of
growth of the company by providing opportunity for directors and employee to take part in the ownership of the business. Positive gains of the company will also benefit the shareholders. However, the