EVALUASI PENERAPAN GOOD CORPORATE GOVERNANCE MENGGUNAKAN MODEL CGCG UGM (STUDI PADA BANK RIAU-KEPRI)

ADHITYA AGRI PUTRA, Drs. M. Irfan Nursasmita, M.Si.,

2013 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Penelitian pada thesis ini bertujuan untuk mengevaluasi dan membuktikan perbedaan hasil penilaian penerapan good corporate governance (GCG) di Bank Riau-Kepri berdasarkan model CGCG UGM dengan model peraturan Bank Indonesia. Bank Riau-Kepri termasuk dalam predikat Baik menurut model peraturan Bank Indonesia yang dilakukukan secara self-assesment. Penelitian deskriptif ini menggunakan alat peratingan yang dikembangkan CGCG UGM, dilengkapi dengan daftar kuesioner dan aplikasi software. Proses penerapan GCG dinilai berdasarkan empat partisipan utama yang terdiri dari board of directors (BoD), board of commissioners (BoC), auditors dan stakeholders dalam menjalankan lima prinsip dasar corporate governance (CG) yaitu transparancy, accountability and responsibility, responsiveness, independency, dan fairness. Beberapa teori yang terkait dengan GCG khususnya yang berkaitan dengan industri perbankan dianalisis secara rinci dikaitkan dengan praktik penerapan GCG yang dilaksanakan Bank Riau-Kepri. Analisis terdiri dari dasar hukum, bentuk struktur organisasi, mekanisme GCG sesuai dengan pedoman CG dari CGCG UGM. Penelitian ini terbatas pada Bank Riau-Kepri sesuai data dan informasi yang diperoleh tahun 2011. Hasil penelitian menyimpulkan bahwa penerapan GCG bank ini termasuk ke dalam kelompok fair (cukup). Partisipan BoD, BoC, auditors sudah menjalankan kelima prinsip dasar CG dengan baik dan hanya partisipan stakeholders yang menjalankan kelima prinsip dengan sangat buruk. Hasil penelitian ini akan dijadikan bahan masukan untuk perusahaan guna penyempurnaan praktik CG di masa yang akan datang.

Research in this thesis aims to evaluate and prove the difference in the results of assessment of the implementation of good corporate governance (GCG) in Bank Riau Riau-based models with models CGCG UGM Bank Indonesia regulations. Bank Riau-Riau including the predicate good according to the model Indonesian laws dilakukukan by self-assessment. This descriptive study using a tool developed peratingan CGCG UGM, supplemented with questionnaires and application software. GCG process judged on four main participants consisting of board of directors (BoD), board of Commissioners (BoC), auditors and stakeholders in implementing the five basic principles of corporate governance (CG) is transparancy, accountability and responsibility, responsiveness, independency, and fairness. Several theories related to corporate governance especially pertaining to the banking industry are analyzed in detail associated with GCG practices undertaken Bank Riau-Riau Islands. Analysis consisted of basic law, the form of organizational structure, corporate governance mechanism in accordance with the guidelines of the CG CGCG UGM. This study is limited to Bank Riau-Riau appropriate data and information obtained in 2011. The research concludes that the implementation of the bank's corporate governance group includes fair (enough). Participants BoD, BoC, auditors already running five basic principles of good CG with stakeholders and participants only run with a fifth principle is very bad. Results of this study will be used as input for the company to improve CG practices in the future.

Kata Kunci : good corporate governance, board of directors, board of commissioners, auditors, stakeholders, transparancy, accountability and responsibility, responsiveness, independency, dan fairness.