Implementasi Good Corporate Governance Perbankan Umum Indonesia Sebelum dan Sesudah Keluarnya Peraturan Bank Indonesia No 8/4/PBI 2006 Tentang Pelaksanaan Good Corporate Governance
MUHAMMAD RIDWAN NOVMAWAN (Pembimbing: Sony Warsono, Dr., MAFIS), Sony Warsono, Dr., MAFIS
Corporate Governance (CG) merupakan sistem yang berada pada tataran level atas perusahaan/korporasi. CG terdiri dari seperangkat komponen yang saling berinteraksi dan saling mempengaruhi untuk mencapai tujuan yang telah ditetapkan. Interaksi antara komponen dilakukan melalui pengembangan proses yang sistematis berdasar prinsip-prinsip yang dianut yaitu transparency, accountability & responsibility, responsiveness, independency, dan fairness. Salah satu komponen dari CG adalah manusia yang dikelompokan ke dalam beberapa jabatan/organ yaitu Board of Directors yang berfungsi oversight, Board of Executives yang berfungsi enforcement, Board of Commissinoners/ Committees yang berfungsi advisory, Auditors yang berfungsi assurance, dan Stakeholders yang berfungsi monitoring.
Salah satu penyebab krisis perbankan yang terjadi pada tahun 1998 adalah belum berjalan dan diimplementasikanya Good Corporate Governance (GCG) dengan baik. Untuk memperbaiki ini Bank Indonesia (BI) telah mengeluarkan Arsitektur Perbankan Indonesia (API) yang kemudian dioptimalkan dengan dikeluarkannya Peraturan Bank Indonesia (PBI) No.8/4/PBI/2006 tentang Corporate Governance. Penilaian terhadap implementasi CG dilakukan dengan menggunakan model peratingan Corporate Governance Center for Good Corporate Governance Universitas Gagjah Mada (CG CGCG UGM) yang dapat menilai implementasi CG secara komprehensif per prinsip maupun per partisipan. Hasil dari pengujian yang dilakukan terhadap CG sebelum dan sesudah diberlakukanya PBI menunjukkanadanya peningkatan implementasi CG. Penelitian ini memberikan bukti bahwa PBI efektif untuk mendorong implementasi GCG di perbankan.
Corporate Governance (CG) is a system accepted in corporate level. The corporate governance itself consists of a set of component which is mutually interacted and influences one another in order to achieve the aims that have been stated before. Interaction between components is prepared through a systematical development process based on the principles included; transparency, accountability & responsibility, responsiveness, independency, and fairness. Organ as one of the CG components is classified into several positions such as the Board of Directors which run the oversight function, the Board of Executives which run the enforcement, the Board of Commissioners/ Committees which have a function as advisory and the Auditors which make-up the assurance, and the Stakeholders who have the function in monitoring the corporate performance.
One of the causes on Banking Crisis which happened in the year 1998 is the lack of implementation on Good Corporate Governance (GCG). To overcome this problem, Bank Indonesia (BI) has created a regulation known as Peraturan Bank Indonesia (PBI) No.8/4/PBI/2006 regarding the implementation of Corporate Governance (CG). This paper will assess the implementation of CG before and after the issuance of PBI, and will then compare their performance.
The assessment on the implementation of CG is conducted by using Corporate Governance of Center for Good Corporate Governance Universitas Gadjah Mada Rating Model (CG CGCG UGM Rating Model) which has the ability to evaluate the implementation of CG comprehensively through each principles and participants. The result on CG assessment before and after the issuance of PBI indicated that there is an increase in the implementation of CG. This research gives empirical evidence and shows that PBI is effective in encouraging the implementation of GCG in banking industry. The result achieved gives contribution for banking sector to keep enhancing the implementation of GCG in order to increase their performance quality.
Kata Kunci : Corporate Governance, CGCG, PBI, Commercial Banks, Perbankan
