Evaluasi Pemenuhan Perinsip Good Corporate Governance pada PT. Pertamina (Persero) dari Sudut Pandang Auditor Sebagai partisipan 9Analisis dengan Model Peratingan CGCG UGM)
IMAWATI, NURUL (Adv.: Choirunnisa Arifa, S.E., M.Sc.), Choirunnisa Arifa, S.E., M.Sc.
Corporate governance merupakan suatu sistem yang berisikan komponen-komponen yang saling berinteraksi dan saling mempengaruhi. Sistem tersebut akan mengatur hubungan diantara komponen-komponen tersebut sehingga terjalin suatu keselarasan dalam mencapai tujuan perusahaan. Dalam pandangan luas, corporate governance tidak hanya mempertimbangkan kepentingan internal perusahaan (manajemen) tetapi juga mementingkan kepentingan eksternal perusahaan (masyarakat yang berkepentingan).
Penelitian ini bertujuan untuk mengukur kualitas tata kelola perusahaan dari salah satu partisipan Good Corporate Governance yaitu auditor, dengan menggunakan model peratingan dari Center for Good Corporate Governance UGM. Pemenuhan prinsip tersebut dinilai berdasarkan lima prinsip dasar corporate governance yaitu prinsip transparency, prinsip accountability & responsibility, prinsip responsiveness, prinsip independency, dan prinsip fairness.
Hasil penelitian ini adalah gambaran mengenai peranan Auditor pada pemenuhan prinsip good corporate governance berdasarkan lima prinsip dasar corporate governance yaitu transparency, accountability and responsibility, responsiveness, independency dan fairness dengan Auditor sebagai partisipan menunjukkan hasil yang positif. Namun demikian masih ada beberapa hal yang perlu ditingkatkan dalam kualitas implementasi prinsip Good Corporate Governance.
Corporate governance is a system that contains components that interact and influence each other. The system will regulate the relationship between these components so intertwined a harmony in achieving corporate goals. In the board view, corporate governance not only consider with the interests of the companyÂ’s internal (management) but it also concerned with the interest of the companyÂ’s external (public interest).
This study aims to assess the effectiveness of Auditors of a company within the framework of the implementation for good corporate governance. The effectiveness of the Auditors is assessed based on five basic principles : principle of transparency, principle of accountability & responsibility, principle of responsiveness, principle of indepency, and principle of fairness.
The results of this study show the implementation of Good Corporate Governance in Auditors perspective principles of transparency, accountability, responsibility, responsiveness, independency and fairness to the Auditor as participants showed positive results. It shown by compatility with the CGCG UGM standard. Nevertheless, there are several aspect that need to be improved in the quality of the implementation of Good University Governance principles.
Kata Kunci : Good Corporate Governance, Auditors, CGCG UGM,
