PENILAIAN GCG OECD 6 di Indonesia
May 17, 2018 | Author: DhinoTuasamu | Category: N/A
Short Description
penilaian praktek gcg oecd prinsip 6 di Indonesia...
Description
ETIKA PROFESI DAN TATA KELOLA KORPORAT Penilaian Praktek OECD CG Prinsip 6 : Tanggung Jaa! Dean
Disusun "le# : MUHAMMA MUHAMMAD D HASANUDD HASANUDDIN IN (16.19.02 (16.19.0231) 31) RICHARD SIBARANI
(16.19.0234)
SULAIMAN
(16.19.0237)
PENDIDIKAN PROFESI AKUNTANSI
SEKOLA$ TINGGI IL%& EKONO%I INDONESIA 'STIESIA( S&RA)A*A S&RA)A*A +,-6
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-. LANDASAN TEORI -.-. K"/ite0k"/ite 1i !aa# 1ean K"/isaris
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). K"/ite Re/unerasi 1an N"/inasi.
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-.+. K"/ite Au1it Da l a m Ke p ut u s a n Me n t e r iBUMN No mo r :Ke p 1 0 3/ MBU/ 2 0 02 ,p e ng e r t i a n Ko mi t e Au d i tt i d a k d i t e r a ng k ans e c ar aga mb l a ng ,t e t a pip ad ai n t i n y ame ny a t a k anb ah waKo mt eAu di ta da l a hs u at ub ad an y a n gb er a dad i b a wa hKo mi s a r i sy a n gs e k u r a ng k u r a ng n y ami n i ma ls a t uo r a nga ng go t aKo mi s a r i s ,d an d u ao r a n ga h l iy a n gb u k a nme r u p ak a np e ga wa iBUMN y a n gb e r s a n g k u t a ny a n gb e r s i f a tma n di r ib a i k d al a mp el a k s a na ant u g as n y ama up u np el a po r a nn y ad anb er t a ng gu n gj a wa bl a ng s u ngk e p ad aKo mi s a r i s at au Dewan Pengawas . Halt er se butse nada deng an Keput us an Ket ua Bapepa m Nomor : Kep4 1 / PM/ 2 0 0 3y a n gme n y a t a k a nb a hwaKo mi t eAu d i ta d al a hk o mi t ey a n gd i b e n t u ko l e hDe wa nKo mi s a r i s d a l a mr a n gk ame mb a nt ume l a k s a n a k a nt u g asd a nf u n gs i n y a.
a. Tugas dan Tanggung Jawab
Me nu r u tHa sn at i( 2 00 3)y a ngd i k u t i po l e hI n dr aSu r y ad anI v a nYu s t i a v an da na( 2 00 6,1 49 ) ,Komi t ea ud i t me mi l i k i we we na ng ,y a i t u :
1. Me ny el i di k i s emu aak t i v i t asdal am bat asr uan gl i ngk upt ugas ny a; 2. Me ny el i di k i s emu aak t i v i t asdal am bat asr uan gl i ngk upt ugas ny a; 3. Me nc ar i I nf or mas i y angr el e v andar i s et i apk ar y awa n; 4 . Me ng us a ha k ans ar a nh uk u md anpr o f e s i o na ll a i n ny ay a ngi n de pe nd enap ab i l adi p an da ngpe r l u .
Ke we na ng a n Ko mi t eAu di td i b at a s io l e hf u ng s ime r e k as e b ag aia l a tb an t uDe wa nKo mi s a r i ss e h i n gg a t i d akme mi l i k io t o r i t a se k s ek u s ia pa pu n( h an y as e ba t a sr e k ome nd as ik e pa daDe wa nKo mi s a r i s )k e c ua l i u n t u kh a ls pe s i fi ky a n gt e l a h me mp e r o l e hh a kk u a s ae k s p l i s i td ar iDe wa n Ko mi s a r i s mi s a l n y a me ng e v a l u as id an me ne n t u k a nk o mp os i s ia ud i t o re k s t e r n ald an me mi mp i ns a t ui n v e s t i g as ik h u s us . Se l a i ni t uKe p ut u s a nKe t u aBa p ep am No mo r :Ke p4 1/ PM/ 2 00 3me n y a t a k a nba hwaKo mi t eAu di tme mi l i k i we we na n gme ng a k s e ss e c a r ap en u h,b e ba sd ant a kt e r b at a st e r h ad apc a t a t a n,k a r y a wa n,d an a,a s e t , s e r t as u mb e rd a y ap e r u s a h aa nd a l a mr a n gk at u g as n y as e r t ab e r we n an gu n t u kb e k e r j a s a mad e n ga n audi t ori nt er nal . Me nu r u tFo r u mf o rCor p or a t eGo v er n an cei nI n do ne si a( FCGI )d anYPPMII n st i t u t e ,y a ngd i k u t i pol e h I n dr aSu r y ad anI v a nYu s t i a v a n da na( 2 00 6,1 4 8)Ko mi t eAu di tp ad aumu mn y ame mp un y a i t a ng gu ng j a wa bpa dat i g abi d an g,y a i t u : 1 .L ap or a nKe ua ng an( Fi n an ci a lRe po r t i n g) Ko mi t eAu di tb er t a ng gu ng j a wa bu n t u kme ma s t i k a nb ah wal a po r a ny a n gd i b ua tma na j e me nt e l a h me mb er i k a ng amb ar a ny a n gs e b en ar n y at e n t a ngk o nd i s i k e u an ga n ,h a s i l u s a ha ,r e nc a n ad ank o mi t me n p er u s a ha a nj a ng k ap an j a ng . 2 .T a t aKe l o l aPe r u s ah aa n( Co r p or a t eGo v er n an c e) Ko mi t eAu di tb er t a ng gu ng j a wa bu nt u kme ma s t i k a nb ah wape r u s ah aa nt e l a hd i j a l a nk a ns e s ua iu nd an gu nd an gd anp er a t u r a ny a ngb er l a k ud ane t i k a ,me l a k s an ak a np en ga wa s ans e c ar ae f e k t i ft e r h ad ap b en t u r a nk ep en t i n ga nda nk e c u r a ng any a ngdi l a k uk a no l e hk a r y a wa np er u s ah aa n. 3 .Pe n ga wa s a nPe r u s a ha an( Co r p or a t eCo nt r o l ) Ko mi t eAu di tb er t a ng gu ng j a wa bun t u kp en ga wa s anp er u s ah aa nt e r ma s ukd i d al a mn y ah al h al y a n g b er p ot e ns i me ng an du ngr i s i k oda ns i s t e mp en ge nd al i a ni n t e r ns e r t ame mo ni t o rp r o s esp en ga wa s any a ng di l ak uk anol ehaudi t ori nt er nal .
Menur utKeput usanMent er i BUMNNomor :Kep103/ MBU/ 2002,dal am membant uKomi sar i s/ Dewan Pe ng awa s ,Ko mi t eAu di tb er t u ga s : a . Me ni l a ip el a k sa na ank e gi a t a ns er t ah as i l a ud i ty a ngd i l ak u k ano l e hSa t ua nPe ng awa sa nI n t e r n ma up unAu di t o rEk s t e r ns eh i n gg ad ap atd i c e ga hp el a k s an aa nd anpe l a po r a ny a ngt i d ak me me n uh i s t a n da r . b . Me mb e r i k a nr e k o me n da s i me n g en a ip e n y e mp u r n a ans i s t e mp e n ge n da l i a nma n aj e me n p er u s a ha ans e r t ap el a k s a na an n y a . c . Me ma s t i k a nb ah wat e l a ht e r d ap atp r o s ed urr e v i e wy a ngme mu as k a nt e r h ad api n f o r ma s iy a ng di k el uar k anBUMN,t er mas ukbr os ur ,l ap or a nk euang anber k al a,pr o y ek s i / f or ec as tdanl ai nl ai n i n f o r ma s i k e u a n g any a n gd i s a mp a i k a nk e p a d ape me g an gs a h am. d . Me ng i d en t i fi k a s ih al h al y a ngme me r l u k anpe r h at i a nKo mi s a r i s / De wa nPe ng awa s . e . Me l a k s an ak a nt u ga sl a i ny a ngdi b er i k a no l e hKo mi s a r i s / De wa nPe ng awa ss ep an j a ngma s i h d al a ml i n gk u pt u ga sd ank e wa j i b anKo mi s a r i s / De wa nPe ng awa sb er d as a r k a nk et e nt u an p er a t u r a npe r u nd an gu nd an ga ny an gbe r l a k u. Ko mi t eAu di tb er t u ga su n t u kme mb er i k a np e nd ap atk e p ad aDe wa nKo mi s a r i st e r h ad apl a p or a n a t a uh al ha ly a ngd i s amp ai k ano l e hd i r e k si k e pa daDe wa nKo mi s ar i s ,men gi de nt i fi k as i h al h al y a ngme mer l u ka np er h at i a nKomi s ar i s ,d anmel a k sa na ka nt u gas t u gasl a i ny an gb er k ai t a n d e ng a nt u g asDe wa nKo mi s a r i s .
KAS&S Penilaian Prinsip 6 GCG OECD : Tanggung Jaa! Dean A. Da" K!&a,!& Da/a &,%*%, $%a $a" a"- $!a"% I"$"&!a# $a" a"- ,/8a" $a/a /a*&a"a*a" %"-&! "-aa&a" a$a/a' Da" K!&a,!&. K,a"-*a aa *//a ,%&a'aa" 'a,%& a&!*a" a$a"a "-aa&a" a"- *! ,'a$a $!,*&! /' Da" K!&a,!&. Ta"--%"- =aa+ Da" *!&a,!& a"- a/!"- %aa a$a/a' "!, *!",a a"a" ,%&a'aa" $a" +,%&a'a "5aa! !"-*a !+a/ +a/!* (,%,") a"- a$a! +a-! -a"&a'a. S/a!" !% $a" *!&a,!& %-a 'a,%& "5-a' !+%/"a +"%,a" *"!"-a" $a" "!+a"-*a" +,+a-a! *"!"-a" $! ,%&a'aa". A-a, $a" a% /a*&a"a*a" a"--%"- aa+"a &5a,a *!# a*a $a"
'a,%& a% /a*%*a" "!/a!a" a"-
+*! $a" !"$"$".. Da" *!&a,!& %-a 'a,%& a&!*a" +a'a ,%&a'aa" &/a/% a%'! *"%a" ,a%,a" '%*% a"- +,/a*%. Agar pelaksanaan tugas Dewan Komisaris dapat berjalan secara efektif, perlu dipenuhi prinsip-prinsip berikut:
. Komposisi Dewan Komisaris harus memungkinkan pengambilan keputusan secara efektif, tepat dan cepat, serta dapat bertindak independen. !. Anggota Dewan Komisaris harus profesional, "aitu berintegritas dan memiliki kemampuan sehingga dapat
menjalankan
fungsin"a dengan baik termasuk
memastikan bahwa Direksi telah memperhatikan kepentingan semua pemangku kepentingan. #. $ungsi pengawasan dan pemberian nasihat Dewan Komisaris mencakup tindakan pencegahan, perbaikan, sampai kepada pemberhentian sementara.
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3.1. Da" K!&a,!& !$a* +/' %,% &,a $a/a "-a+!/ *%%&a" ,a&!"a/. Da/a 'a/ Da" K!&a,!& "-a+!/ *%%&a" "-"a! 'a/'a/ a"- $!a*a" $a/a a"--a,a" $a&a, aa% ,a%,a" ,%"$a"-%"$a"-a"# "-a+!/a" *%%&a" ,&+% $!/a*%*a" $a/a %"-&!"a &+a-a! "-aa&# &'!"--a *%%&a" *-!aa" ,a&!"a/ a "a$! a"--%" aa+ D!,*&!. K"a"-a" a"- a$a a$a Da" K!&a,!& a $!/a*%*a" $a/a %"-&!"a &+a-a! "-aa& $a" "a&!'a.
3.2. Da/a 'a/ $!,/%*a" %"%* *"!"-a" ,%&a'aa"# Da" K!&a,!& $aa "-"a*a" &a"*&! *a$a a"--a D!,*&! $a/a +"%* +,'"!a" &"a,a# $"-a" *"%a" 'a,%& &-,a $!!"$a*/a"%! $"-a" "/"--a,aa" RUPS.
3.3. Da/a 'a/ ,a$! **&"-a" $a/a D!,*&! aa% $a/a *a$aa" ,"% &+a-a!a"a $!"%*a" /' ,a%,a" ,%"$a"-%"$a"-a" $a" a"--a,a" $a&a,# %"%* &"a,a Da" K!&a,!& $aa /a*&a"a*a" %"-&! D!,*&!.
3.4. Da/a ,a"-*a /a*&a"a*a" %"-&!"a# a"--a Da" K!&a,!& +a!* &5a,a +,&aa &aa $a" aa% &"$!,!&"$!,! +,'a* %"a! a*&& $a" ,/' !",a&! "a" ,%&a'aa" &5a,a a a*% $a" /"-*a.
3.?. Da" K!&a,!& 'a,%& !/!*! aa ,!+ $a" $a" * ,a +charter, &'!"--a /a*&a"aa" %-a&"a $aa ,a,a' $a" *! &,a $aa $!-%"a*a" &+a-a! &a/a' &a% a/a "!/a!a" *!",a.
3.6.
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3.7. Da/a /a*&a"a*a" %-a&"a# Da" K!&a,!& $aa +"%* *!. U&%/a" $a,! *! $!&aa!*a" *a$a Da" K!&a,!& %"%* ,/' *%%&a". Ba-! ,%&a'aa" a"- &a'a"a ,5aa $! +%,&a *# ,%&a'aa" "-a,a# ,%&a'aa" $a,a'# ,%&a'aa" a""-'!%" $a" "-//a $a"a a&a,a*a# ,%&a'aa" a"- ,$%* aa% a&a"a $!-%"a*a" /' a&a,a*a /%a&# &,a ,%&a'aa" a"- %"a! $aa* /%a& ,'a$a */&a,!a" /!"-*%"-a"# &*%,a"-*%,a"-"a 'a,%& +"%* K! A%$!# &$a"-*a" *! /a!" $!+"%* &&%a! $"-a" *+%%'a".
). $asil Penialaian ROSC 1an ASEAN S4"re4ar1
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*"!"-a" ,*a# "a%" $a/a ,a*!*# 'a"a a$a +%*! a,&!a/ +a'a a"--a $a" &5a,a ,-%/a, /a,*a" *"!* ,*a. 2. Da" *!&a,!& $a" $!,*&! $!a!+*a" %"%* "a"$aa"-a"! /a,a" *%a"-a" a'%"a" $a" "-*"!,a&! a"--%"- aa+ ,*a %"%* !%. 3. K"&a&! %"%* $a" *!&a,!& $a" $!,*&! +!a&a"a $!a*a" /' RUPS. K! "!"a&! $a" ,%",a&! $aa +, &a,a" *a$a a,a -a"- &a'a "-"a! *+!a*a" -a! $a" *!&a,!& $a" $!,*&!. 4. T!$a* a$a ,a%,a" a"- "-'%+%"-*a" -a! $"-a" *!",a a"-*a a"a"-. ?. M&*!%" !$a* $!$,"- /' C;# ++,aa /+a-a "aa*a" /a!'a" +a-! a"--a $a" $a" &a"-a +a"a* $!,*&! $a" *!&a,!& a"- +,a,!&!a&! $a/a ,-,a /a!'a".Ba"a* ,%&a'aa" aa*"a "a/a"*a" 8a/%a&! *!",a %"%* a"--a $a". B,$a&a,*a" "!/a!a" ASEAN S5,5a,$ a'%" 2012 (2013)# &*, ,aa,aa a$a *a-,! a"--%"- aa+ $a" a$a/a' 44.1 @ (4#)# $"-a" &*, !"!a/ 19.2 $a" &*, a*&!% a$a/a' 77.2. B+,aa ,a*!* a"- +a!* a"- /a' $!/a*%*a" ,%&a'aa" ,+%*a $! I"$"&!a a$a/a' +a'a a$a %%"a a/!"- !$a* a$a &a% *!&a,!& a"- &+/%"a !/!*! "-a/aa" +*,a $a/a !"$%&, %aa $! a"a ,%&a'aa" +,,a&! $a" ,&$%, "-"$a/!a" !","a/ $a" a"a" ,&!* /a' &&%a!. B+,aa a5, a"- +,*",!+%&! ,'a$a ,"$a'"a &*, +a-!a" E !"! a$a/a' *%,a"-"a "-%"-*aa" "-"a! ,&& "!"a&! %"%* a"--a $a"# "-%"-*aa" a"- !$a* a$a! "-"a! "!/a!a" *!"a# *%,a"-"a a%,a" "a"- a&a a+aa" $a,! *!&a,!& !"$"$"# $a" $a" !$a* "-%"-*a*a" ,*%"&! ,aa Da" *!&a,!& $a" *'a$!,a" ,*a. D%a %/%' ,&" ,%&a'aa" I"$"&!a -a-a/ "-%"-*a*a" a"--a/ "-a"-*aa" *!&a,!& !"$"$" $a" 'a, 30@ $a,! ,%&a'aa" !/!*! *!&a,!& !"$"$" a"- a&a a+aa""a /+!' $a,! 9 a'%". C. %enggunakan ASEAN CG S4"re4ar1 &ntuk %enilai Prinsip Tanggung Jaa! Dean
B,!*% a$a/a' 'a/ 'a/ a"- ,/% $!,'a!*a" $a/a /a*%*a" "!/a!a" ,a*!* a"--%"- aa+ $a" $! ,%&a'aa" ,+%*a $"--%"a*a" ASEAN S5,5a,$. 1. Ta"--%"- =aa+ Da" K!&a,!& 2. K$ !* aa% P,!/a*% 3. !&! M!&! P,%&a'aa" 4. S,%*%, $a" K&!&! Da" ?. Raa $a" *'a$!,a" Da" K!&a,!& 6. A*&& ,'a$a !",a&! 7. P"%"%*a" $a" !/!'a" *+a/! K!&a,!& . R%",a&! $!,*%, $a" K!&a,!& 9. A%$! I","a/ 10. P"-aa&a" ,!&!* 11. K%a Da" K!&a,!& 12. Ka'/!a" $a" K"&! 13. P"-+a"-a" A"--a Da" 14. P"%"%*a" $a" "!/a!a" *!",a $!,*&! 1?. P"!/a!a" *!",a $a" *!&a,!& 16. P"!/a!a" *!",a a"--a $a" *!&a,!& %. P"!/a!a" *!",a K!
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