Hubungan Internalisasi Good Corporate Culture Dengan Penerapan Good Corporate Governance Di PT Astra Internasional

MUHAMAD ADITYA WARMAN, Dr. Harsono, Msc.,

2012 | Tesis | S2 Magister Manajemen

Mencermati realita masih cukup banyak perusahaan publik di Indonesia yang belum menerapkan praktek Tata Kelola Perusahaan (Good Corporate Governance) Indonesia dengan baik, hal ini mendorong peneliti untuk melakukan studi dalam Penelitian ini yang bertujuan untuk menguji korelasi internalisasi Good Corporate Culture (GCC) yaitu Dharma 1, Dharma 2, Dharma 3, dan Dharma 4 terhadap penerapan Good Corporate Governance (GCG) yang meliputi transparency, fairness, accountability, responsibility dan independency. Penelitian ini merupakan penelitian kualitatif dengan desain penelitian kausalitas, melalui field study dengan membagi kuesioner kepada 250 responden dan ada 158 responden level staff sampai dengan Direktur yang mengembalikan kuesioner, metode pengambilan sampel adalah nonprobability sampling dengan prosedur convinience sampling. Metode analisisnya yang digunakan melalui beberapa tahapan yang pertama uji validitas dalam penelitian ini menggunakan analisis item dengan melihat corrected inter-item correlation dan kemudian dilakukan uji reliabilitas dengan menggunakan Cronbach’s Alpha menunjukkan seberapa tinggi indikator-indikator pada setiap konstruk berkorelasi dan berhubungan satu dengan lainnya, nilai Cronbach’s Alpha yang baik digunakan minimal adalah sebesar 0,60. Latar belakang penelitian ini adalah melihat kondisi rendahnya kualitas Corporate Governance mempengaruhi daya saing perusahaan-perusahaan pada suatu negara, persaingan Global menuntut Organisasi untuk dapat melaksanakan GCG dengan predikat “Terpuji”, dan menjadi bagian Strategi bisnis untuk dapat memenangkan persaingan global yang semakin ketat dan komplek, di sisi lain memperoleh akseptansi yang lebih tinggi dari para shareholder. Perumusahan masalah menguji sejauh mana hubungan internalisasi GCC terhadap penerapan GCG di perusahaan Hasil penelitian menunjukkan bahwa seluruh variabel penelitian saling berkorelasi secara signifikan dimana Setelah dianalisis, semua skala yang digunakan menunjukkan reliabilitas yang sangat baik (Dharma 1, α=0,924; Dharma 2, α=0,940; Dharma 3, α=0,948; Dharma 4, α=0,947; Transparency, α=0,836; Accountability, α=0,922; Fairness, α=0,905; Responsibility, α=0,891, Independency, α=0,899). Artinya setiap faktor Good Corporate Governance (GCG), yaitu Transparency, Accountability, Fairness, Responsibility, dan Independency memiliki korelasi positif yang signifikan terhadap setiap faktor Good Corporate Culture (GCC), yaitu Dharma 1, Dharma 2, Dharma 3, dan Dharma 4. Dengan kata lain, dapat dikatakan bahwa terdapat hubungan korelasional yang signifikan antara internalisasi Good Corporate Culture dan penerapan Good Corporate Governance

Observing the reality is still quite a lot of public compaies in Indonesia that have not been implemented properly Good Corporate Governance in Indonesia. It encourages researcher to conduct studies within research was aimed to test the correlation of the internalization of Good Corporate Culture (GCC), namely Dharma 1, Dharma 2, Dharma 3 and Dharma 4 of the application of Good Corporate Governance (GCG), wich includes Tranparency, Fairness, Accountability, Responsibility And Independency. This research is qualitative research design with causality, through a field study by dividing the questionaires, the sampling method is nonprobality convinience sampling with sampling procedures. The method of analysis that is use through several stages of the first test of validity in this research using item analysis to see the corrected inter-item correlation and then performed the reliability test using Cronbach’s Alpha indicates how high the indicators in each construct correlated and related to each other, value cronbach’s Alpha which is suitable for minimal amounts to 0.60. The background of this research is to see the condition of the poor quality of corporate governance affect the competitiveness of firms in a country, global competition requires organizations to be able to implement GCG with title of “trustworthy”, and become part of business strategy in order to win the global competition is increasingly stringent and complex, on the other hand a higher gain acceptance from the shareholders. Problem of testing the extent of internalization of GCC relations towards the implementation of GCG in Company. The result showed that all variables are significantly correlated with each other whereby Once analyzed, all scales used showed excellent reliability (Dharma 1, α = 0.924; Dharma 2, α = 0.940; Dharma 3, α = 0.948; Dharma 4, α = 0.947; Transparency, α = 0.836; Accountability, α = 0.922; Fairness, α = 0.905; Responsibility, α = 0.891, independency, α = 0.899). This means that every factor of Good Corporate Governance (GCG), namely Transparency, Accountability, Fairness, Responsibility, and independency has a significant positive correlation to each factor of Good Corporate Culture (GCC), namely Dharma 1, Dharma 2, Dharma 3, and Dharma 4. In other words, it can be said that there was a significant correlation relationship between internalization of Good Corporate Culture and the implementation of Good Corporate Governance.

Kata Kunci : Good Corporate Culture & Good Corporate Governance