model cg – ugm
DESCRIPTION
tambahan referensiTRANSCRIPT
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Sony Warsono
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Good Corporate Governance (GCG) semakin penting, termasuk di Asia (Wallace and Zinkin 2005)
Banyak organisasi mengembangkan CG framework dan CG ratings (Solomon 2004; Rezaee 2007)
Meskipun model CG berbeda-beda bahkan antar perusahaan tetapi konvergensi tetap diusahakan (O’Brien 2005; Rezaee 2007)
Implementasi CG di perusahaan Indonesia rendah (Institute of Directors 2005)
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Sebelum 1980-an: merupakan bagian dari fungsi manajemen (control function)
Periode 1980-an: Identik dengan partisipan Board of directors (BoD) di one-tier system
atau Board of commissioners (BoC) + Komite di
two-tier board system. Periode 2000-an sampai sekarang: Sistem
untuk mengelola hubungan antar partisipan di level korporat (headquarter)
Di masa datang: Sistem untuk mengelola perusahaan sebagai satu kesatuan (semua level dalam perusahaan).
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Pengalaman “menyakitkan” masa lalu
Respon positif oleh stakeholders Pencapaian tujuan di masa datang
(sustanability development)
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Sejauh ini dapat dianalogikan seperti politik di suatu negara.
Belum ada definisi ataupun model unggulan.
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Corporate Governance
Management control systems &
Internal control systems
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a.Dimensi Pihak-pihak yang terlibat:
Dua pihak: Manajemen vs. Pemilik Banyak pihak: Stakeholders
b.Dimensi tujuan perusahaan: Sebagai entitas ekonomi saja Sebagai entitas ekonomi dan
sosial
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Terdapat 2 perspektif:A.Perspektif konvensional (fokus pada stockholders). Teori yang mendasari: Agency theory dan Transaction cost economicsB.Perspektif kontemporer (fokus pada stakeholders). Teori yang mendasari: Stakeholders approach
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Parkinson (1994):”... the process of supervision and control intended to ensure that the company’s management acts in accordance with the interests of shareholders.”
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Shleifer and Vishny (1997):”... the ways in which suppliers of finance to corporations assure themselves of getting a return on their investment.”
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Rezaee (2007, p. 22):“… is a process effected by legal, regulatory, contractual, and market-based mechanisms and best practices to create substantial shareholders value while protecting the interests of other shareholders.”
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Tricker (1984):”... the governance role is not concerned with the running of the business of the company per se, but with giving overall direction to the enterprise, with overseeing and controlling the executive actions of management and with satisfying legitimate expectations of accountability and regulation by interests beyond the corporate boundaries.”
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Solomon (2007, p. 14):”... the system of checks and balances, both internal and external to companies, which ensures that companies discharge their accountability to all their stakeholders and act in a socially responsible way in all areas of their business activity.”
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Anand (2008):“Further compounding the complexity of Corporate Governance is the fact that this term has grown and evolved to encompass questions of ethical duties to employees, communities, and the world at large. Where once we spoke of Corporate Governance in terms of fiscal responsibility and accurate accounting practices, now the conversation includes environmental activity, employment practices, and political involvement.”
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Model Corporate Governance:a. One-tier system (USA, England)b. Two-tier system (Most of Europe
countries)
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BoD
Executive BoD
(termasuk CEO)
Non-Executive
(Independent) BoD
Other Executive
s
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BoD (CEO + some
Executives)
BoC
Other Executive
s
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OECD (Organisation for Economic Co-operation and Development): Perlindungan terhadap hak-hak
stockholders Persamaan perlakuan terhadap
stockholders Peranan pemangku kepentingan yang
tinggi Keterbukaan dan transparansi informasi Akuntabilitas dewan komisaris
ICGN (International Corporate Governance Network): Honesty; Resilience; Responsiveness; dan Transparency.
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SOA 2002 (Sarbanes Oxley Act): Integrity; Reliability; dan Accountability.
KNKG (Komite Nasional Kebijakan Governance): Transparansi (Transparency); Akuntabilitas (Accountability); Responsibilitas (Responsibility); Independensi (Independency); dan Kewajaran dan kesetaraan (Fairness).
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Terdiri dari seperangkat komponen yang saling berinteraksi dan saling mempengaruhi: Manusia, Proses sistematis, Teknologi informasi, dan Struktur keorganisasian
Pencapaian tujuan perusahaansebagai: Entitas ekonomi sekaligus Entitas sosial
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PENGETAHUAN MAPAN
PRINSIP-PRINSIP DASAR
RANCANG-BANGUN
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Sejauh ini belum ada pengetahuan mapan yang dapat diidentifikasikan dengan penerapan CG.
Proksi yang direkomendasikan adalah pemanfaatan teknologi informasi sebagai produk dari pengetahuan mapan.
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CGCG UGM (Center for Good Corporate Governance) -- TARRIF: Transparency; Accountability and
Responsibility; Responsiveness; Independency; dan Fairness.
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Rancang-bangun dimaksudkan agar CG sebagai sebuah sistem dapat memenuhi kebutuhan khusus perusahaan dengan tetap berlandas pada pengetahuan mapan dan prinsip-prinsip dasar yang dipegang.
Rancang-bangun CG lazimnya dipengaruhi oleh pihak-pihak yang terlibat dalam CG dimana masing-masing pihak memiliki fungsi pokok.
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CGCG UGM (Center for Good Corporate Governance): Board of Directors – Dewan
Direksi (Oversight); Middle Management –
Manajemen Tingkat Menengah (Enforcement);
Board of Commissioners/Committees – Dewan Komisaris/Komite (Supervisory & Advisory);
Auditors – Pemeriksa (Assurance); dan
Stakeholders – Pemangku Kepentingan (Monitoring).
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Berbasis pilar pengetahuan mapan Berbasis partisipan yang lebih
komprehensif Berbasis prinsip-prinsip yang
berterima umum
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Perspektif PARTISIPAN CG:1) Board of Directors (BoD) – Oversight 2) Middle Management – Enforcement3) Board of Commissioners/Committees
(BoC) – Supervisory and Advisory4) Auditors – Assurances5) Stakeholders – Monitoring
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Perspektif PRINSIP CG:1) Transparency (transparansi) 2) Accountability & Responsibility
(Pertanggungjelasan dan Pertanggungjawaban)
3) Responsiveness (Ketanggapan)4) Independency (Independensi)5) Fairness (Kesetaraan)
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MODEL PEMERINGKATAN CG MODEL PEMERINGKATAN CG UGMUGMAccountabili
ty & Resposibilit
y
Transparancy
Fairness
Independency
Responsiveness
Dewan Direksi
Manajemen Menengah
Dewan Komisaris/Komit
e
Pemeriksa
Pemangku kepentingan
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TransparencyAccoutability
& Responsibility
Responsiveness
Independence Fairness
Dewan Direksi
7 Isu 6 Isu 2 Isu 2 Isu 2 Isu
Manajemen Menengah
2 Isu 7 Isu 6 Isu 2 Isu 2 Isu
Dewan Komisaris/
Komite2 Isu 2 Isu 7 Isu 6 Isu 2 Isu
Auditor 2 Isu 2 Isu 2 Isu 7 Isu 6 Isu
Pemangku Kepentingan 6 Isu 2 Isu 2 Isu 2 Isu 7 Isu
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Pihak Transparency (2 Topik)
BoC
1. Penyelenggaraan Rapat Internal dan Penyebaran Hasil
2. Keterbukaan dan Efektifitas Sistem Komunikasi
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Pihak Accountability & Responsibility (2 Topik)
BoC
1. Pemantauan dan Pemberian Saran terhadap Kinerja CEO dan BoD
2. Self-Evaluation Dewan Komisaris dan Evaluasi terhadap Kinerja Komite
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Pihak Responsiveness (7 Topik)
BoC
1. Ketanggapan Dewan Komisaris terhadap Permintaan Pejabat/Dewan Eksekutif
2. Ketanggapan Komite Remunerasi terhadap Permintaan Pejabat Eksekutif dan BoD.
3. Ketanggapan Dewan Komisaris terhadap BoD4. Ketanggapan Dewan Komisaris terhadap Isu-Isu
Terkini.5. Ketanggapan Komite Audit terhadap Permintaan
dan Pertanyaan Auditor Internal dan Auditor Eksternal
6. Inisiatif dalam Proses Keterbukaan dan Keefektifan Komunikasi
7. Respon terhadap Kepatuhan dan Perundang-undangan
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Pihak Independency (2 Topik)
BoC
1. Komposisi BoC dan Hubungan antar Anggota2. Komposisi Masing-masing Komite dan
Hubungan antar Anggota Komite 3. Tingkat pengaruh Pihak Tertentu terhadap
Kepentingan BoC4. Kepemilikan Saham Maksimal Saham oleh BoC5. Keberadaan Jenis-jenis Komite dan
Kompetensinya6. Hubungan antara BoC, BoD, dan CEO
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Pihak Fairness
BoC1. Perlakuan terhadap BoD dan CEO2. Perlakuan terhadap Auditor
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Total skor 1000 (seribu) poin: 10 sell utama x 70 poin = 700 poin 15 sell utama x 20 poin = 300 poin
Tipe pertanyaan dan jawaban: Dikotomi Diskrit Kontinyu
Arti penting pertanyaan dan jawaban:
Utama (necessary) Penunjang (sufficient)
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Kualitas pertanyaan dan jawaban: Karakteristik Primer:
Prioritas 1: High Reliability, High Relevance
Prioritas 2: High Reliability, Low Relevance Prioritas 3: Low Reliability, High Relevance Prioritas 4: Low Reliability, Low Relevance
Karakteristik Sekunder: Berdaya banding Tidak berdaya banding
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Aplikasi Pengukuran: BASIC (Self-rating) maks. 600 poin
RESULT: LOOK VERY GOOD/GOOD/FAIR/BAD/VERY
BAD
PRIORITY (Third-party rating) maks. 1000 poin
RESULT: VERY GOOD/GOOD/FAIR/BAD/VERY BAD
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METODA PENGUKURAN (4)METODA PENGUKURAN (4)
Penggunaan Model Pengukuran: Taktis Strategis
Dimensi Cakupan Pertanyaan: From Stockholders to Stakeholders From Compliances to Conformance From Rules-based to Principles-based
approach From Low IT intensity to High IT intensity From Non-financial to Financial information
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METODA PENGUKURAN (5)METODA PENGUKURAN (5)
Dimensi Model Pengukuran – Taktis: Stockholders, Kreditor, dan pihak-
pihak yang langsung terkait perusahaan
Fokus pada Compliances Rules-based menuju Principles-based Average to high IT intensity Non-financial menuju Financial
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TERIMAKASIHSALAM
GOVERNANCE