Penerapan Prinsip Good Corporate Governance dalam Hukum Perusahaan: Mengoptimalkan Akuntabilitas dan Transparansi di Perusahaan Indonesia
Optimizing Accountability and Transparency in Indonesian Companies
DOI:
https://doi.org/10.61722/jmia.v1i6.2856Keywords:
Good Corporate Governance; Akuntabilitas; Transparansi.Abstract
This article discusses the implementation of Good Corporate Governance (GCG) principles in corporate law as an effort to optimize accountability and transparency within companies. GCG serves as a framework that ensures corporate management acts ethically and responsibly, while also complying with applicable laws and regulations. By applying GCG principles, companies can enhance stakeholder and investor trust, which in turn contributes to improved performance and corporate value. This research employs a normative legal approach and qualitative analysis of relevant secondary data sources. The analysis reveals that implementing GCG is not only essential to meet regulatory demands but also to build a transparent and accountable corporate culture, thereby reducing the risk of power abuse and enhancing the company’s reputation in the public eye.
References
Undang-Undang
Peraturan Pemerintah RI. (2007). Undang-Undang Nomor 40 Tahun 2007 Tentang Perseroan Terbatas (UU Nomor 40 Pasal 4 Tahun 2007) (pp. 1–140).
Otoritas Jasa Keuangan. (2016). Peraturan Otoritas Jasa Keuangan Nomor 73/POJK.05/2016 Tentang Tata Kelola Perusahaan yang Baik bagi Perusahaan Perasuransian. Ojk.Go.Id, 1–53.
Buku
Atmoko, D. & & Hutagalung, J.(2022). Pengantar Hukum Perusahaan. (Pertama). CV. Literasi Nusantara Abadi.
Effendi, J., & Ibrahim, J. (2021). Metode Penelitian Hukum Normatif & Empiris (Pertama). Kencana.
Pohan, M. (2023). Pengantar Hukum Perusahaan. (Pertama). Eureka Media Aksara.
Artikel Jurnal
Adhiani, F. D., & Apriani, R. (2024). Tinjauan Hukum Penerapan” Prinsip” Good Corporate” Governance” dalam” Perusahaan. Jurnal Ilmiah Wahana Pendidikan, 10(12), 230-236.
Ali, H., Saputra, F. (2023). Pengaruh Transparan, Akuntabilitas dan
Tanggung Jawab terhadap Good Corporate Governance. 130-139.
https://doi.org/10.38035/jim.v2i2.248
Dewi, V. T., Nasution, B., & Siregar, M. (2021). Penerapan Prinsip – Prinsip Good Corporate Governance Dalam Upaya Meningkatkan Kinerja Pada Perusahaan Perasuransian Badan Usaha Milik Negara (Studi Pada PT. ASABRI (Persero) Cabang Medan). Iuris Studia: Jurnal Kajian Hukum, 2(1), 96–105. https://doi.org/10.55357/is.v2i1.90
Narwan, T. (2023). Kewajiban Hukum Perusahaan dalam Pelaksanaan CSR berdasarkan Peraturan Perundang-Undangan. Jurnal Hukum dan Pembangunan Ekonomi.
Khameswary, I. K. (2019). Good Corporate Governance dan Kurang Efektifnya Direktur Independen di Indonesia. Gema Keadilan, 6(2), 114–136. https://doi.org/10.14710/gk.2019.5332
Komite Nasional Kebijakan Governansi. (2021). Pedoman Umum Governansi Korporat Indonesia (PUGKI) 2021. Komite Nasional Kebijakan Governansi, 37. https://knkg.or.id/wp-content/uploads/2022/06/PUGKI-2021-LORES.pdf
Nasution, J., Hasanah, A., Ashillah, W., Siregar, A. (2022). Good Corporate Governance dan Penerapannya di Indonesia. Jurnal Ilmu Komputer, Ekonomi dan Manajemen (JIKEM). 2541-2554. https://ummaspul.e-journal.id/JKM/article/download/4414/1726/
Njatrijani, R., Rahmanda, B., & Saputra, R. D. (2019). Hubungan Hukum dan Penerapan Prinsip Good Corporate Governance dalam Perusahaan. Gema Keadilan, 6(3), 242–267. https://doi.org/10.14710/gk.2019.6481
Prabowo, M. S. (2019). Good Corporate Governance (Gcg) Dalam Perspektif Islam. Qistie, 11(2), 257–270. https://doi.org/10.31942/jqi.v11i2.2592
Renny, N., Bagus, N., A, S. K., & B, S. (2013). Implementation of Good Corporate Governance and Its Impact on Corporate Performance: The Mediation Role of Firm Size (Empirical Study from Indonesia). Global Business and Management Research: An International Journal, 5(2), 91–104.
Sabhira, Salma Zahada, and Muhammad Umar Fadhilah. 2024. “Analisis Prinsip Good Corporate Governance Dalam Regulasi Hukum Perusahaan.” Proceedings Series on Social Sciences & Humanities 17:146–51. doi: 10.30595/pssh.v17i.1109.
Sabrina, N., Sadalia, I. (2021). Penerapan prinsip Good Corporate Governance
pada perusahaan. Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma).2797-7161. https://jurnal.itscience.org/index.php/jebma/article/download/982/665
Sari, I. P. (2021). Penerapan Corporate Governance terhadap Kinerja Perusahaan. Juripol, 4(1), 90–97. https://doi.org/10.33395/juripol.v4i1.10987
Siregar, B. G. (2021). Analisis Penerapan Good Corporate Governance Dalam Meningkatkan Kinerja Keuangan Perusahaan. Jurnal Penelitian Ekonomi Akuntansi (JENSI), 5(1), 31–41. https://doi.org/10.33059/jensi.v5i1.3799
Supriatna, Alviani. 2019. “Peranan Direktur Independen Mewujudkan Good Corporate Governance.” Jurnal Yuridis 6(1):1–27.
Buku Teks
F, E., Brigham, & Houston, J. F. (2013). Fundamentals of Financial Management. In Cengage Learning. http://ieeexplore.ieee.org/lpdocs/epic03/wrapper.htm?arnumber=6071007
Downloads
Published
Issue
Section
License
Copyright (c) 2024 JURNAL MULTIDISIPLIN ILMU AKADEMIK
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.