Evaluasi implementasi good corporate governance pada PT Bank Rakyat Indonesia (Persero) Tbk

SETIABUDI, Heru, Sony Warsono, Dr., MAFIS., Ak

2010 | Tesis | S2 Magister Manajemen

Studi ini bertujuan untuk mengevaluasi implementasi Good Corporate Governance (GCG) pada PT Bank Rakyat Indonesia (Persero) Tbk dengan menggunakan model peratingan Corporate Governance (CG) UGM. Model peratingan CG UGM mendasarkan diri pada riset ernpiris yang bersifat kuantitatif maupun kualitatif. Selanjutnya melalui sejumlah pertanyaan model CG UGM mengukur kualitas pelaksanaan CG berdasarkan 2 ( dua) komponen perspektif : Pertama, pada perspektif prinsip CG diukur dari pelaksanaan prinsip transparancy (transparan), accountability dan responsibility (pertanggung jelasan dan pertanggung jawaban), responsivness (ketanggapan), Independency (independensi), dan Fairness (keadilan). Kedua pada perspektif partisipan CG pada : Board of Directors (BoD), Board of Executives (BoE), Board of Commissioners/Committees (BoC), Auditors, dan Stakeholders. Berdasarkan 2 perspektif tersebut terdapat 25 sel yang mempunyai pertanyaan spesifik untuk mengukur tingkat pemenuhan prinsip tertentu oleh partisipan tertentu. Berdasar akumulasi skor dari semua sel yang terdapat di matriks pengukuran maka hasil pengukuran CG dapat dikompokkan menjadi 5 kategori status peratingan. Dengan asumsi menggunakan peratingan third party assessment didapat status : Great (Sangat Baik) dengan skor 950-1.000, Good (Baik) dengan skor 850-949, Fair (Cukup) dengan skor 750-849, Bad (Buruk) dengan skor 650-749, dan Ugly (Sangat Buruk) dengan skor kurang 650. Hasil peratingan CG PT Bank Rakyat Indonesia (Persero) Tbk menunjukkan total skor 90 1 ,21 dengan status peratingan Good (Baik). Guna meningkatkan status peratingan dengan model CG UGM perlu dilakukan yerbaikan prinsip independensi pada partisipan BoD dan stakeholders. Demikian pula dengan prinsip fairness pada partisipan BoC, partisipan stakeholders, dan partisipan BoE. Kata Kunci: Good Corporate Governance, Tranparancy, Accountibility & Responsibility, Responsiveness, Independency, Fairness, BoD, BoE, BoC, Auditors, Stakeholders, model peratingan CG UGM, PT Bank Rakyat Indonesia (Persero) Tbk

The aim of the study is to evaluate the implementation of Good Corporate Governance (GCG) in PT Bank Rakyat Indonesia (Persero) Thk by means of the sequential ranking model of the Corporate Governance (CG) designed by Universitas Gadjah Mada (UGM) which is known as the CG UGM model. The sequential ranking model of the CG UGM operates on the quantitative as well as qualitative empirical research. The CG UGM model measures the aspect of the principles which consist of Transparency, Accountability & Responsibility, Responsiveness, Independency, Fairness, and the perspective of the participants of the Board of Directors (BoC), Board of Executives (BoE), Board of Commissioners (BoC), Auditors and stakeholders. Based on the two underlying perspectives, the matrix cell prompts a specific question of measuring the attainment level of the specific principles achieved by the certain participants. Based on the score accumulation from the whole ceU of the measurement matrix shows the measurement result of the CG which can be classified into five categories of the sequential ranking status. In reference to the assumption of the sequential ranking model of the third party assessment which consists of the status of Great with the score of950-l.OOO, Good with the score of850-949, Fair with the score of750-849, Bad with the score of 650-749 and Ugly with the score ofless than 650. The result of the CG sequencia] ranking of PT Bank Rakyat Indonesia (Persero) Tbk demonstrates the total score of 901, 21 which can be categorized in the Good ranking status. In order to achieve the higher ranking status based on the CG UGM sequential ranking model it is imperative to sthrengthen the principle of independency among the BoD participants and the stakeholders as well as to improve the principle of fairness among the BoC participants, the stakeholders and the BoE participants. Key Words: good corporate governance, transparency, accountability and responsibility, responsiveness, independency, fairness, BoD, BoE, BoC, Auditors, stakeholders, sequencia/ ranking ofCG UGM and PT BRI (Persero) Tbk.

Kata Kunci : Good corporate governance,Tranparancy,Accountability,Responsibility,Responsiveness,Independency