Penerapan Good Corporate Governance dan Implikasinya terhadap Perusahaan

Authors

  • Rizki Wiharni Lubis a:1:{s:5:"en_US";s:26:"Universitas Sumatera Utara";}

Abstract

Literature review ini akan menelaah studi dan kasus terdahulu serta teori tentang penerapan tata kelola perusahaan yang baik (good corporate governance) untuk mengembangkan pemahaman yang lebih komprehensif tentang  good corporate governance dan hubungannya dengan perusahaan. Literatur review ini bersifat eksploratif dan deskriptif, berdasarkan penelitian sebelumnya dan infomasi media tentang kasus PT Perusahaan Gas Negara, mencari atribut kegagalan dan penyebab terjadinya kegagalan dihubungakan dengan prinsip-prinsip tata kelola perusahaan yang baik. Dari kasus PT PGN dapat dilihat bahwa PGN tidak menerepakan good corporate governance terutama pada pilar transparancy, Accountability dan Fairness dimana PGN menyembunyikan informasi penting terkait permasalahan penurunan harga saham secara drastis dan tidak wajar. Tidak menerapkan pilar Responsibility terkait keterlambatan pemyampaian terkait menyampaikan informasi material yaitu terkait rencana besarnya volume gas yang akan dialirkan mulai dari 150 MMSCFD menjadi 30 MMSCFD.

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References

Agus, Wahyudin. & Badingatus, Solikhah. (2017). Corporate governance implementation rating in Indonesia and its effects on financial performance. Corporate Governance, 17 (2), 250-265.

Bringham, Eugene F., Micheal C. Ehrhardt. (2008). Financial Management Theroty and Practice. 12E. Thomson South-Western.

Bursa Efek Indonesia. Tata Kelola Perusahaan. Diunduh di https://www.idx.co.id/tentang-bei/tata-kelola-perusahaan/ pada tangga 6 April 2021

Husnan, S. (2012). Manajemen Keuangan Teori dan Penerapan (Keputusan Jangka Panjang). 4th ed. Yogyakarta. BPFE.

Kirkpatrick, G. (2004). Improving Corporate Governance Standards: The Work of the OECD and the Principles, The Globe White Page, Boardroom Adviser Series, Organisation for 283 Economic Cooperation and Development. Paris

Melles, Aven, M.J, dkk. (2017). Corporate Governance Kasus Penerapan GCG pada PT PGN (Persero). Universitas Udayana. Diunduh di https://www.scribd.com/document/346141545/Kasus-CG-SAP-11-PT-PGN / pada tanggal 6 April 2021

Sudarmanto, Eka., dkk. (2021). Good corporate governance. Malang. Yayasan Kita Menulis.

Tedi, Rustendi. (2018). Pengaruh good corporate governance terhadap nilai perusahaan (studi pada BUMN di BEI). Jurnal Akuntansi, 13 (2), 49-58.

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Published

2021-05-31

How to Cite

Lubis, R. W. (2021). Penerapan Good Corporate Governance dan Implikasinya terhadap Perusahaan. BISMA Cendekia, 1(3), 127–132. Retrieved from https://ojs.politeknikcendana.ac.id/index.php/bisma/article/view/41

Issue

Vol. 1 No. 3 (2021): BISMA Cendekia - Mei 2021

Section

Article

License

Copyright (c) 2021 Rizki Wiharni Lubis

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