The roles and responsibilities of independent commisioner in enhancing good corporate governance

BHAWIKA, Gandha, Supriyadi, Dr., M.Sc

2009 | Tesis | S2 Magister Manajemen

Penelitian ini bertujuan untuk mengevaluasi peran dan tanggung jawab komisaris independent dalam kaitannya dengan penerapan prinsip Good Corporate Governance di PT X. Penelitian ini akan lebih menekankan kepada upaya perbaikan atas praktik Good Corporate Governance yang sebaiknya dilakukan oleh PT X dalam rangka pengambilan keputusan strategis dan peningkatan kinerja perusahaan jangka panjang, melalui perbaikan infrastruktur dan Pedoman Good Corporate Governance maupun Kode Etik, serta peningkatan peran komisaris independent agar lebih efektif. Keefektifan komisaris independent dapat dilakukan dengan cara memperbaiki mekanisme pengawasan terhadap kinerja manajemen perusahaan sebagai panduan kepada komisaris independent dalam melakukan fungsi internal control. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder pada tahun 2007-2008. Data primer diperoleh melalui wawancara langsung serta pemberian kuisioner kepada management PT X, sedangkan data sekunder diperoleh melalui Laporan Keuangan PT X. Alat analisa yang digunakan adalah kuisioner berdasarkan Self Assessment Checklist revisi terbaru (2005) yang dikeluarkan oleh Forum for Corporate Governance in Indonesia (FCGI) bekerja sama dengan Pricewaterhousecoopers yang berpedoman kepada Pedoman Nasional Good Corporate Governance yang dikeluarkan oleh Komite Nasional Kebijakan Governance. Hasil analisa terhadap penelitian menunjukkan bahwa penerapan Good Corporate Governance di PT X telah memenuhi ketentuan dasar, tetapi perlu mempertimbangkan perbaikan yang diperlukan untuk hal-hal tertentu yang mendapat nilai terendah. Hal ini terlihat dari nilai Self Assessment Checklist yang menunjukkan angka 54,08%. Namun ketika dilakukan analisa lebih lanjut, terlihat bahwa penerapan Good Corporate Governance di PT X tersebut hanya sekedar kepatuhan kepada peraturan dan menghindari sanksi sebagai salah satu perusahaan yang bergerak di bidang Perbankan dan belum menjadi suatu budaya perusahaan, sehingga tidak ada kesadaran untuk melakukan perubahan (beyond compliance). Berkaitan dengan komisaris independent, dalam penelitian menunjukkan bahwa meskipun komisaris independent telah berupaya untuk menjalankan peran dan tanggung jawabnya, namun keefektifannya kurang maksimal. Hal ini disebabkan karena rendahnya kualitas yang dimiliki oleh komisaris independen, terutama mengenai penerapan Good Corporate Governance di bidang Perbankan. Adapun tindakan yang harus dilakukan oleh PT X dimasa yang akan datang adalah melakukan perubahan di dalam pengelolaan manajemen perusahaan secara lebih professional, salah satunya adalah dengan cara restrukturisasi (infrastruktur dan soft-structure Good Corporate Governance) dengan menitikberatkan kepada pembentukan budaya

This study aimed at evaluating the role and responsibility of independent commissioner with respect to the implementation of Good Corporate Governance principles in PT X. It more emphasized on the efforts of improving the practices of Good Corporate Governance principles that should be applied by PT. X in a strategic decision making and a long-term corporate performance improvement through improving infrastructures and Guidance of Good Corporate Governance, ethical code, and increasing the performance of the role and responsibility of independent commissioner to be more effective. The effectiveness of independent commissioner could be increased by improving the mechanism of supervising the corporate management performance as a guide for the independent commissioner in performing the function of internal control. Data used in the study were the primary and secondary data of 2007-2008. The primary data were obtained from direct interviews and questionnaires spread to the management of PT. X and the secondary data obtained from the financial statement of PT. X. Instrument of analysis used in the study was questionnaires based on a newest revision of the Self-Assessment Checklist (2005) issued by the Forum for Corporate Governance in Indonesia (FCGI) cooperating with Pricewaterhousecoopers referring to the National Guidance of Good Corporate Governance issued by the National Committee of Governance Policy. Result of the analysis indicated that the application of the Good Corporate Governance principles in PT. X met basic requirements, but it still need to reconsider the improvement of other special points with lowest scores. It could be seen from the self assessment checklist indicating the point of 54.08%. However, when analysis was conducted further, it seems that the application of the Good Corporate Governance principles in PT. X was just to comply with the existing regulations and to avoid sanctions for the entity as one of the companies running in the Banking sector and not to be an integrated corporate culture so there was no awareness of doing any changes (beyond compliance). In relation to the independent commissioner, the result indicated that even though it sought the efforts of performing the role and responsibility, but the effectiveness was not maximal yet. It was due to the fact that it still had low quality, especially associated to the application of the Good Corporate Governance principles in the banking sector. Based on the results of the study, it can be recommended that an effort that should do carried out by PT. X in the future is to do some changes in the corporate management more professionally. One of the efforts was to restructuring (structure and soft-structure of Good Corporate Governance) by emphasizing on the formation of corporate culture in favor of the application of the Good Corporate Governance principles.

Kata Kunci : Peran,Tanggunga jawab,Komisaris independen,Good corporate governance