摘要：This research explores the basic idea behind the use of aim of the is criminal provisions in Article 55 and 56 of Act Number 5 of 2011 of Public Accountants. The search to locate and to find the justification of criminal law in regulate public accounting actions that are considered dangerous and harmful to society. This study tried to criminal law as a means of crime prevention in Act Number 5 of 2011. The results can be concluded is the basic idea of the use of criminal law in Article 55 and 56 of Act Number 5 of 2011 is based on some legal reasons,namely: (1) Philosophically,it is as a safeguard against the profession as well as law protection,(2) To provide legal certainty the public accountants and law enforcement,(3) To create transparency and professionalism in making the financial statement audit,(4) Provide a deterrent effect,(5) Moral panic. The construction of the idea based on the concept of ”subsocialiteit” and fears of harmful acts against the interests of the public accountant is realized by providing a model of criminalization that is expected to provide a balance in penal policy formulation,using a modeling and the legal principle approach (criminal).
其他摘要：Penelitian ini dilakukan untuk menelusuri ide dasar yang melatarbelakangi penggunaan ketentuan pidana dalam Pasal 55 dan 56 Undang-undang Nomor 5 Tahun 2011 tentang Akuntan Publik. Penelusuran ini dilakukan untuk mencari dan menemukan dasar pembenaran yan
