Tanggung jawab direksi dalam Undang-Undang No. 40 Tahun 2007 tentang Perseroan Terbatas dalam Kaitannya dengan Penerapan Prinsip-prinsip Good Corporate Governance :: Studi kasus di PT. Indo Acidatama Tbk

WAHJUPRAMONO, Rickjo Anthoni, Prof. Dr. Nindyo Pramono, S.H., M.S

2009 | Tesis | S2 Magister Hukum

Good Corporate Governance adalah suatu sistem dan proses yang oleh organ perusahaan menghasilkan nilai ekonomi jangka panjang serta bertanggung jawab terhadap kepentingan shareholder dan stakeholder sesuai dengan peraturan perundangundangan yang berlaku. Prinsip-prinsip Good Corporate Governance adalah sebagai berikut Transparency, Accountability, Responsibility, Independency, and Fairness. Dalam rangka penerapan prinsip-prinsip Good Corporate Governance, Direksi memegang peranan yang sangat penting dalam perusahaan, karena Direksi sebagai salah satu organ perseroan diberi wewenang oleh RUPS sebagai pemangku kepentingan para pemegang saham untuk menjalankan pengurusan perseroan demi kepentingan perseroan dan sesuai dengan maksud dan tujuan perseroan dimana Pengurusan dan pengelolaan perusahaan tersebut wajib dengan itikad baik dan penuh tanggung jawab. Tanggung jawab Direksi diatur di dalam Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas. Dengan latar belakang ini, maka penelitian ini mengambil tiga permasalahan yaitu bagaimana penuangan prinsip-prinsip Good Corporate Governance pada Undang- Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas, bagaimana tanggung jawab Direksi PT. Indo Acidatama Tbk menurut perspektif Undang-Undang Nomor 40 Tahun 2007, dan apakah tanggung jawab Direksi Sebagaimana diisyaratkan Oleh Good Corporate Governance telah diakomodir dalam Undang-Undang Nomor 40 Tahun 2007. Penelitian dilakukan dengan studi kepustakaan maupun dengan wawancara secara langsung kepada para responden dan narasumber yang telah ditentukan. Adapun penentuan respoden dilakukan dengan metode purposive sampling. Berdasarkan hasil penelitian, maka penerapan prinsip-prinsip Good Corporate Governance dalam perusahaan sangat bergantung pada integritas dari pengelola perusahaan tersebut khususnya dalam hal ini Direksi. Untuk itu, Direksi memiliki peranan yang sangat penting dan tanggung jawab yang besar terhadap kemajuan perseroan. Dalam hal ini, prinsip-prinsip Good Corporate Governance memegang peranan penting sebagai sarana untuk mengukur kinerja suatu perusahaan baik atau tidak. Hal ini dilihat dari penerapan prinsip-prinsip Good Corporate Governance dalam operasional perusahaan sehari-hari.

Good Corporate Governance is a system and process by which the companies produce long term economic value and responsible for the interests of shareholder and stakeholder based on the enforced regulation. The principles of Good Corporate Governance are transparency, accountability, responsibility, independency, and fairness. In regards to the implementation of Good Corporate Governance principles, the board of directors holds a very important role in the company due to the authority it gained from RUPS as the stakeholder of the shareholder to implement the management of the limited liability company for its interests and in accordance with the purpose and objectives where the process and management of the company is based on good will and full of responsibility. The responsibility of the board of directors is arranged in the Act No 40 Year 2007 on Limited Liability Company. Given the background aforementioned, the research focuses on three questions, such as how is the implementation of Good Corporate Governance principles in the Act No 40 Year 2007 on Limited Liability Company, how is the responsibility of the board of directors according to the perspective of The Act No 40 Year 2007, and whether the responsibility of the board of directors as subsisted in Good Corporate Governance has been accommodated in the Act No 40 Year 2007. The research is conducted through library study as well as interview with the respondents and key informants chosen. Meanwhile, the method of choosing the respondents is conducted through purposive sampling method. The research results show that the implementation of Good Corporate Governance principles in companies is widely dependent on the integrity of the company management. Therefore, the board of directors holds an important role and big responsibility on the progress of Limited Liability Company. In this case, Good Corporate Governance holds an important role as a means to measure how well or bad a company’s work performance is. This can be seen from the implementation of Good Corporate Governance principles in daily company operational.

Kata Kunci : Prinsip,prinsip good corporate governance, Tanggung jawab Direksi, Good Corporate Governance principles and responsibility of the board of directors