Penilaian Penerapan Corporate Governance Berdasarkan Model Peratingan Center For Good Corporate Governance UGM (Studi Pada PT. Bank Pembangunan Daerah Papua)

NINGSIH, ENDANG SUGIARTI (Adv.: Indra Wijaya Kusuma, Prof. Dr., M.B.A., CMA.), Indra Wijaya Kusuma, Prof. Dr., M.B.A., CMA.

2014 | Tesis | S2 Magister Accountancy

Bank merupakan perusahaan yang memberikan jasa pelayanan keuangan yang memiliki peran penting untuk meningkatkan pertumbuhan dan kestabilan perekonomian negara. Krisis ekonomi pada tahun 1997 sampai tahun 1998 dan tahun 2008 menjadi pengalaman industri perbankan Indonesia atas lemahnya penerapan Corporate Governance yang memiliki dampak yang besar bagi perbankan.

Tujuan penelitian untuk mengukur dan menilai kualitas penerapan Corporate Governance berdasarkan model peratingan Center for Good Corporate Governance Universitas Gadjah Mada (CGCG UGM) pada Bank Papua tahun 2013. Penelitian menggunakan model peratingan dari CGCG UGM yang berdasarkan pada prinsip Corporate Governance yang meliputi transparansi (transparency), pertanggungjelasan (accountability), pertanggungjawaban (responsibility) dan kewajaran (fairness) serta melibatkan partisipan atau responden Corporate Governance yang terdiri dari Komisaris, Direksi, Komite-Komite, Auditor dan pemangku kepentingan (stakeholders).

Hasil penilaian penerapan Corporate Governance berdasarkan model peratingan Center for Good Corporate Governance Universitas Gadjah Mada (CGCG UGM) pada Bank Papua tahun 2013 yaitu A yang memiliki total nilai 3437,12 dari nilai maksimal 4160 atau 82,62%, dan berada diposisi ranking 4 dari 16 ranking sehingga dapat diketahui bahwa penerapan Corporate Governance di Bank Papua belum optimal sesuai dengan CGCG UGM.

Banks are companies providing financial services which possess important roles in improving the growth and the stability of a countrys economy. The economic crisis from 1997 to 1998 and in 2008 becomes an Indonesian banking industry experience upon the weak implementation of the corporate governance which possesses a major impact for the banking.

The objective of this research was to measure and assess the quality of corporate governance based on the Center for Good Corporate Governance of Gadjah Mada University (CGCG UGM) rating model at Bank of Papua in 2013. The research used CGCG UGM rating model which was based on the corporate governance principles, comprising of transparency, accountability, responsibility and fairness. It also involved the participants or respondents of Corporate Governance, including the Commissioners, Board of Directors, Committees, Auditors and Stakeholders.

The assessment of the implementation of corporate governance based on Center for Good Corporate Governance of Gadjah Mada University (CGCG UGM) rating model at Bank of Papua in 2013 results in the grade A which has a total score of 3437.12 out of a maximum score of 4160 or 82.62%, and ranks 4th out of 16 rankings. Therefore, it can be determined that the implementation of corporate governance at Bank of Papua has not been optimal according to CGCG UGM.

Kata Kunci : Corporate Governance, transparency, accountability, responsibility, fairness.