ANALISIS IMPLEMENTASI GOOD CORPORATE GOVERNANCE PADA PT XYZ

ANISA RACHMAWATI, Agus Setiawan, Dr., M.Soc.Sc.

2017 | Tesis | S2 Akuntansi

INTISARI ANALISIS IMPLEMENTASI GOOD CORPORATE GOVERNANCE PADA PT XYZ Tata kelola perusahaan di Indonesia mengadopsi two tiers system dengan organ perusahaan yang terdiri dari rapat umum pemegang saham, dewan komisaris, dan direksi. Perusahaan listed dan non-listed baik BUMN maupun swasta di Indonesia mempunyai partisipasi dalam implementasi Good Corporate Governance. Meskipun perusahaan listed yang lebih diutamakan dalam menerapkan Good Corporate Governance karena memiliki kewajiban transparansi informasi kepada publik, perusahaan non-listed juga perlu menerapkan Good Corporate Governance. Penelitian ini berfokus pada implementasi Corporate Governance di perusahaan non-listed. Tujuan penelitian ini untuk menganalisis implementasi tata kelola perusahaan dengan menggunakan Corporate Governance Self Assessment Checklist yang dikembangkan oleh Forum for Corporate Governance in Indonesia (FCGI) dan menganalisis penerapan prinsip-prinsip Good Corporate Governance KNKG. Kesimpulan penelitian ialah penilaian kualitas Corporate Governance dengan alat yang dikembangkan FCGI menunjukkan hasil baik yang memungkinkan untuk dapat ditingkatkan dan perusahaan juga telah menerapkan prinsip-prinsip Good Corporate Governance KNKG yaitu transparansi, akuntabilitas, responsibilitas, independensi, dan kewajaran serta kesetaraan dalam setiap menjalankan aktivitas perusahaan, sehingga perusahaan telah melaksanakan Good Corporate Governance.

ABSTRACT AN ANALYSIS ON THE IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE AT PT. XYZ The governance of corporations in Indonesia adopts the two tiers system in which the organs of the company consist of stockholders general assembly, the board of commissioners, and the board of directors. Listed and non-listed companies, either state-owned enterprises or private enterprises participate in the implementation of good corporate governance. Even though listed corporations are especially obliged in the implementation of good corporate governance, because they have the responsibility to perform information transparency for the public, non-listed companies also need to implement good corporate governance. This research focuses on the implementation of good corporate governance in non-listed companies. The aim of this research is to analyze corporate governance by using the Corporate Governance Self Assessment Checklist developed by the Forum for Corporate Governance in Indonesia (FCGI) and to analyze the implementation of KNKG good corporate governance. The conclusion of this research shows that the assessment on the quality of good corporate governance using the tools developed by FCGI demonstrates good results, which enables it to be improved; and that the companies also have implemented the principles of KNKG good corporate governance, namely, transparency, accountability, responsibility, independence, and appropriateness and equality whenever they carry out corporate activities, therefore, the companies have implemented good corporate governance

Kata Kunci : Kata Kunci: Good Corporate Governance, Checklist FCGI, Pedoman umum GCG KNKG, non listed company