Penilaian Penerapan Corporate Governance Menggunakan Model Peratingan CGCG UGM
Abstract
The existence of regulations that require the application of GCG and the many benefits that the company has obtained has a good effect. This study aims to assess the quality of corporate governance implementation at PT Bumi Siak Pusako (PT BSP) using CGCG UGM rating model. The CGCG UGM rating model consists of 497 questions which are based on four basic constructs, namely transparency, accountability, responsibility, and fairness. This research uses a research method with a case study approach. Data were collected using questionnaires from the CGCG UGM rating model, interviews, and documentation. The analytical technique used is the analysis technique of CGCG UGM rating model that is divided into 3 stages, namely the determination of scores, calculations of scores, and rating categories. The result of the assessment of corporate governance implementation at PT BSP using CGCG UGM rating model shows that PT BSP is ranked A ++ with a total score of 3748 from a maximum value of 4155, or 90%. The A ++ is second rank in the 16 ranks provided by CGCG UGM, it shows that PT BSP has not been optimal in implementing corporate governance in terms of adopting, implementing, and developing voluntary regulations.
Keyword: Corporate Governance, Peratingan Model, CGCG UGM
References
Clarke, Thomas. (2004). Theories of Corporate Governance: The Philosophical Foundation of Corporate Governance. United Kingdom: Routledge.
Corporate Governance Rater Universitas Gadjah Mada. www.gamacgr.org.
Donaldson, Thomas dan Lee E. Preston. (1995). The Stakeholder Theory of The Corporation: Concept, Evidence, and Implication†Academy of Management Review. 20 (1), 65-91.
Eisenhardt, Kathleen M. (1989). “Agency Theory: An Assessment and Review†Dikutip dalam Thomas Clarke, Theories of Corporate Governance: The Philosophical Foundation of Corporate Governance (United Kingdom: Routledge, 2004).
Emzir. (2014). Metode Penelitian Kualitatif: Analisis Data. Jakarta: Rajawali Pers.
Gusnardi. (2011). “Pengaruh Peran Komite Audit, Pengendalian Internal, Audit Internal dan Pelaksanaan Tata Kelola Perusahaan Terhadap Pencegahan Kecuranganâ€. Journal Ekuitas, 15. (1), 130-146.
Forum for Corporate Governance Indonesia (FCGI). (2017). Diakses pada 29 Agustus 2017. http://www.fcgi.or.id/corporate-governance/about-good-corporate-governance.html.
Freeman, R. Edward., Jeffrry S. Harrison, Andrew C. Wicks, Bidhan L. Parmar, dan Simone De Colle. (2010). Stakeholder Theory: The State of The Art. Cambridge: Cambridge University Press. Adobe PDF eBook
Hamdani. (2016). Good Corporate Governance: Tinjauan Etika dalam Praktik Bisnis. Jakarta: Penerbit Mitra Wacana Media.
Iskander, M.R. dan Chamlou, N. (2000). “Corporate Governance: a framework for implementationâ€. The International Bank for Reconstruction and Development, The World Bank, Washington, DC.
Jensen, Michael C. dan Meckling. William H. (1976). “Thery of The Firm: Managerial Behavior, Agency Cost, and Ownership Structureâ€, Jurnal of Financial Economics, 3 (4), 305-360
.
Kaihatu, Thomas S. (2006). “Good Corporate Governance dan Penerapannya di Indonesiaâ€. Jurnal Manajemen dan Kewirausahaan, 8 (1), 1-9.
Monks, Robert A. G. dan Minow, Nell. (2011). Corporate Governance. Fifth Edition. United Kingdom: John Wiley & Sons, Ltd.
Nasser P., Gemal A. (2017). “Bumi Siak-Pertamina Kejar Lifting 11.850 Barrel/Hari†Bisnis.com, 12 Januari. Diakses pada 17 Oktober 2017. http://industri.bisnis.com/read/20170112/44/618878/bumi-siak-pertamina-kejar-lifting-11.850-barrelhari.
Nwanji, Tony Ike. dan Kerry E. Howell. (2005). “The Stakeholder Theory in The Modern Global Business Environment†International Journal of Applied Institutional Governance Vol. 1 Issue 1. International Management Journals. www.managementjournals.com
OECD. (2015). G20/OECD Principles of Corporate Governance. www.oecd.org.
Pearce, John A. dan R.B. Robinson Jr. (2008). Manajemen Strategis: Formulasi, Implementasi, dan Pengendalian. Edisi 10. Yanivi B. dan Christine, Penerjemah; Krista (Ed). Jakarta: Salemba Empat. Terjemahan dari: Strategic Management: Formulation, Implementation, and Control.
Pedoman Umum Good Corporate Governance Indonesia. (2006). Komite Nasional Kebijakan Governance (KNKG).
Peraturan Menteri BUMN Nomor: PER-01/MBU/2011.
Redaksi SegmenNews. (2016). “Luar Biasa! 8 Pejabat Pemkab Siak Diduga Rangkap Jabatan di BUMD†SegmenNews, 17 Juni. Diakses Pada 30 Oktober 2017. https://www.seg-mennews.com/2016/06/17/luar-biasa-8-pejabat-pemkab-siak-diduga-rangkap-jabatan-di-bumd/.
Riyadi, Muhammad A. (2014). “Kongkalikong Tender Minyak di BOB Siak-Pertamina Hulu, Rugikan Negara Rp23 Miliar Terungkap†Gresnews, 13 Desember. Diakses pada 17 Oktober 2017.
http://www.gresnews.com/berita/hukum/1601312-kongkalikong-tender-minyak-di-bob-siak-pertamina-hulu-rugikan-negara-rp23-miliar-terungkap/0/.
SWA Magazine. 2016. “Indonesia Most Trusted Companiesâ€.
Taufik, T. (2015). “Eksistensi Good Corporate Governance Pada BUMDâ€. Diakses pada 25 Agustus 2017. http://jurnal.stie-mandala.ac.id/index.php/relasi/article/download/81/68.
The Indonesian Institute for Corporate Governance (IICG). http://www.iicg.org/.
Undang-Undang Nomor 23 Tahun 2014 Tentang Pemerintah Daerah.
Undang-Undang Nomor 25 Tahun 2009 Tentang Pelayanan Publik.
Warsono, S., Amalia, F., dan DK. Rahajeng. (2009). Corporate Governance Concept and Model. Yogyakarta: Center for Good Corporate Governance. Fakultas Ekonomika dan Bisnis Universitas Gadjah Mada.
Wiratmo, Yuwono. (2014). Wawancara oleh Fiki Ariyanti. Liputan6, 11 Mei. Diakses pada 17 Oktober 2017. http://bisnis.liputan6.com/read/2048249/blok-cpp-pernah-produksi-minyak-100-ribu-barel-per-hari.
Yastuti, Rina W. (2012). Pengaruh Kesempatan Pertumbuhan, Ukuran Perusahaan dan Leverage Terhadap Kualitas Implementasi Corporate Governance Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Periode 2005-2011. Diakses pada 24 Agustus 2017. http://eprints.uny.ac.id/8989/
