PENERAPAN KONSEP DAN MODEL PERATINGAN CG DARI CGCG UGM PADA KASUS BANK SINARMAS, Tbk
Bahtiar, Professor Indra Wijaya Kusuma
2011 | Tesis | S2 Magister ManajemenIndustri perbankan memiliki peran penting di dalam menunjang pembangunan ekonomi. Kegagalan penerapan Corporate Governance (CG) dalam pengelolaan Bank terbukti mengakibatkan ambruknya sendi-sendi perekonomian negara dan krisis keuangan dunia. Penelitian ini bertujuan untuk mengukur bagaimana penerapan CG pada Bank Sinarmas, Tbk., salah satu Bank nasional yang telah go public. Penelitian deskriptif ini menggunakan alat peratingan yang dikembangkan CGCG UGM, dilengkapi dengan daftar kuesioner dan aplikasi software guna mengukur kualitas CG pada suatu perusahaan. Proses peratingan bertujuan menggali secara mendalam bagaimana penerapan CG empat partisipan utama yang terdiri dari Board of Directors (BoD), Board of Commissioners (BoC), Auditor dan Stakeholders dalam menjalankan lima Prinsip Dasar CG yaitu Transparency, Accountability and Responsibility, Responsiveness, Independency dan Fairness. Beberapa teori yang terkait dengan CG khususnya yang berkaitan dengan industri perbankan dianalisis secara rinci dikaitkan dengan praktik penerapan CG yang dilaksanakan oleh Bank ini. Analisis terdiri dari dasar hukum, bentuk struktur organisasi, mekanisme CG sesuai dengan pedoman CG dari CGCG UGM. Penelitian ini terbatas pada Bank ini sesuai data dan informasi yang diperoleh periode tahun 2009-2010 serta tidak mengkonfirmasikan korelasi antara kualitas penerapan CG dengan kinerjanya. Hasil penelitian menyimpulkan bahwa penerapan CG Bank ini termasuk ke dalam kelompok Fair (Cukup). Partisipan BoD, BoC, Auditor sudah menjalankan kelima Prinsip Dasar CG dengan baik dan hanya Partisipan Stakeholders yang belum menjalankan kelima Prinsip dengan baik. Hasil penelitian ini akan dijadikan bahan masukan untuk perusahaan guna penyempurnaan praktik CG di masa yang akan datang.
Banking industry plays a crucial role in supporting country’s economy development. Failure in implementations of Corporate Governance (CG) in managing Banks were proven affecting the collapse of country’s economy foundation and triggered world financial crises as well. The research of this study aimed to measure how Bank Sinarmas, one of the public listed Bank in Indonesia implemented the CG. This descriptive study used CG rating tools developed by CGCG UGM, equipped by list of questionnaires and software application to measure the quality of CG implementation in a particular company. The purpose of rating process was to conduct indepth scrutinity of how 4 (four) prime Participants comprises of: Board of Directors (BoD), Board of Commissioners (BoC), Auditor, and Stakeholders implemented 5 (five) basic Principles of CG such as Transparency, Accountability & Responsibility, Responsiveness, Independency, and Fairness. Some theories of CG were analyses in detailed especially those which were related to Banks’ industry environment and how the practises of CG in Bank Sinarmas. Analyses consist of legal background, organization structure model, mechanism of CG in accordance to guidance from CGCG UGM. The study was limited to Bank Sinarmas as supported by its prevailing data and information gathered for the period of 2009-2010 and do not confirm any correlation between implementation of CG and its performance. The result of this study had concluded that the implementation of CG in Bank Sinarmas were rated as Fair. Participants such as BoD, BoC and Auditor had implemented CG in a good manner and only Participants Stakeholders had not satidfactorily implemented the five basic Principles. The result of this study will be used as inputs to the company for improvement purposes of CG in future.
Kata Kunci : corporate governance, board of directors, board of commissioners, auditors, stakeholders, transparency, accountability & responsibility, responsiveness dan fairness.
