ETIKA PROFESI DAN TATA KELOLA KORPORAT Penilaian Praktek OECD CG Prinsip 2 di PT. Aneka Tamban Tbk 2!"#.
Dis$s$n %le& ' MUHAMMAD MUHAMMAD HASANUD HASANUDDIN DIN (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-AA S*RA-AA 2!"/
". PENDA(*L*AN Saa !"!# $%"!a %&a'a &a*!" +,*+a"- $a" +%%'*a" "-//aa" a"&a*!" +a!* $a" &'a. S!a !!"a" $a" &/%,%' *a,aa" $a,! ,%&a'aa" %+/!* $!'a,a*a" $aa "%"%**a" !"$a*a" a"- ,%! *a$a stakeholder $a" $aa +,a"--%"-aa+ aa& &%a !"$a*a" $a" *%%&a""a $a/a "-//a ,%&a'aa". U"%* "!"-*a*a" ,,a ,%&a'aa" *a,a' a"- /+!' +a!*# a*a ,%&a'aa" 'a,%& $!*//a &5a,a ,&&!"a/ $"-a" "-!"$a'*a" ,!"&!,!"&! Good Governance. K+,/a"-&%"-a" *&!&"&! ,%&a'aa" !$a* 'a"a $!%*%, /' ,,a *%a"-a"# "!"-*aa" *%"%"-a" a*a" a! %-a ,,a !","a/ ,%&a'aa" (!*a $a" Good Corporate Governance) $a" ,,a *$%/!a" &&!a/ ,%&a'aa". E!*a +!&"!& !/!*! ,a" a"- &a"-a +&a, $a/a *+,/a"-&%"-a" *&!&"&! ,%&a'aa". P",aa" !*a +!&"!& &5a,a *"&!&" $aa %%$*a" !*/! %&a'a a"- &'a# !&!" $a" ,a"&a,a" %"%* "$,"- ,5!a"a a&a, a"- !&!"# ,a"&a,a" $a" a% +,!*a" a"aa a"- +&a, +a-! &/%,%' stakeholder "a. O/' *a,"a !% &%$a' &/aa*"a ,%&a'aa" ",a*a" &%a% ,!"&! Good Corporate Governance a"- $aa $!-%"a*a" &+a-a! &a/a' &a% a/a"a. P"!"-"a ",aa" ,!"&!,!"&! Good Corporate Governance /a' "a$! ,'a!a" +a-! $%"!a +!&"!& $! &!a "-a,a. P,!"&!,!"&! Good Corporate Governance a"- $!*/%a,*a" /' OECD "a$! a5%a" +a-! &!a "-a,a $a/a ",aa""a. P,!"&!,!"&! Good Corporate Governance a"- $!*/%a,*a" /' OECD a'%" 2004 "5a*% 'a/'a/ &+a-a! +,!*% 1. Ensuring the basis for an Effective Corporate Governance Framework 2. The Rights of hareholders and !e" #wnership Functions $. The E%uitable Treatment of shareholders &. The Role of takeholders in Corporate Governance '. (isclosure and Transparenc" ). The responsibilities of the *oard
PT A"*a Ta+a"- (ANTAM) ,%a*a" &+%a' ,%&a'aa" ,a+a"-a" a"%/a! +,,a&! &5a,a *,&!a/ a$a a"--a/ 8 %/! 196:. $! E,a $a" A&!a. S+a-a! &+%a' ,%&a'aa" a"- !/!*! !/aa' ,a&! a"- ,&+a, $! &/%,%' I"$"&!a a"*aa a*a" +a'a" !",a/# ANTAM !/!*! a,%& *a& a"- &/!$ $a" a"a" *%a"-a" a"- +,'a!'a!. ANTAM $!$!,!*a" &+a-a! Ba$a" U&a'a M!/!* N-a,a a$a a'%" 196: /a/%! ,-, ++,aa ,%&a'aa" ,a+a"-a" "a&!"a/ a"- ,$%*&! *$!a& %"--a/. U"%* "$%*%"- "$a"aa" ,* *&a"&! ,"!*/# a$a a'%" 1997 ANTAM "aa,*a" 38; &a'a"a * %+/!* $a" "5aa*a""a $! B%,&a E* I"$"&!a. Pa$a a'%" 1999# ANTAM "5aa*a" &a'a"a $! A%&,a/!a $"-a" &a%& foreign e+empt entit"
$a" a$a a'%" 2002 &a%& !"! $!!"-*a*a" "a$! AS< L!&!"- a"- !/!*! *"%a" /+!' *a. S+a-a! P,%&a'aa" a"- ,$aa, $! +,+a-a! B%,&a E* (%/! /!&!"-) a"a,a /a!" $! B%,&a E* I"$"&!a (BEI) $a" A%&,a/!a" S5%,!!& E=5'a"- (AS<)# $a/a "5aa! %%a" &,a-!& "a$! P,&,a" +,*/a& $%"!a# &aa !"! ANTAM +,*%& a$a "!"-*aa" "!/a! -a"- &a'a $a" +,*!" $a/a /a*&a"aa" ",aa" ,!"& >C> a-a, *-!aa" ,a&!"a/ P,%&a'aaa" $!a/a"*a" $"-a" +,/a"$a&*a" ,!"&! T,a"&a,"5# A55%"a+!/!# R&"&!+!/!# I"$"$"5 $a" Fa!,"&& a"- $!!a! /' N!/a!N!/a! $a" E!*a P,%&a'aa". Da" K!&a,!& /a' +"%* K! >C># N!"a&! $a" R%",a&! (>C> NR)# $"-a" %-a& %aa K! >C>NR a"a% $a" a&!*a" $!,a*a""a >C> &,a &a"$a, !*a ,%&a'aa" &5a,a *!# "-aa&! /a*&a"aa" "-//aa" &&!a/ $a" /!"-*%"-a" ,%&a'aa" &,a "-aa&a" a/a""a ,&& "!"a&! $a" ,%",a&! 5a/" D!,*&! $a" Da" K!&a,!& $! P,%&a'aa" ,a&%* %-a "-//aa" H%a" Ca!a/ &5a,a %%. P,!"&! >C> a$a OECD a"- a*a" $!+a'a& $a/a a*a/a' !"! a$a/a' ,!"&! *3 a!% Perlak$an 0an setara ter&adap sel$r$& Pemean Sa&am + Equitable treatment of shareholders,.
2. LANDASAN TEORI Oranisasi $nt$k Ker1a Sama dan Pemban$nan Ek%n%mi (OECD Organisation for Economic Co-operation and Development ) ,%a*a" &+%a' ,-a"!&a&! !","a&!"a/ $"-a" !-a %/%' "-a,a a"- ",!a ,!"&! $*,a&! ,a*!/a" $a" *"! a&a, ++a&. B,aa/ a'%" 194: $"-a" "aa O,-a"!&a&! %"%* K,a Saa E*"! E,a (OEEC #rgani,ation for European Economic Co-operation)# $!!!" /' R+, Ma,/!" $a,! P,a"5!&# %"%* +a"% "a/a"*a" Ma,&'a// P/a"# %"%* ,*"&,%*&! E,a &/a' P,a"- D%"!a II. K%$!a"# *a"--aa""a ,a+a' "-a,a "-a,a ""E,a# $a" a'%" 1961# $!+"%* *+a/! "a$! OECD /' K"?"&! "a"O,-a"!&a&! %"%* K,a Saa $a" P+a"-%"a" E*"!. )isi dan T$1$an OECD M,&!*a" *+!a*a"*+!a*a" a"- a*a" ,+a!*! *"!# &5!a/# $a" *&a',aa" a&a&a,a*a $!&/%,%' $%"!a. OECD B,%%a" %"%* +a"$!"-*a" "-a/aa" *+!a*a"# "5a,! aa+a" %"%* a&a/a' %%# "-!$"!!*a&! ,a** ,a** a"- +a!*# $a" "-*,$!"a&!*a" *+!a*a"*+!a*a" $&!* $a" !","a&!"a/. Prinsip OECD P,!"&!,!"&! OECD 2004 "-"a! coporate governance $!-%"a*a" &+a-a! a5%a" +a-! a&a,a*a !","a&!"a/ $a/a "-+a"-a" corporate governance# "a%" OECD "/a&*a" a&!"-a&!"- "-a,a !/!*! *a,a*,!&!* a"- +,+$a &'!"--a &a% $/ "-+a"-a" corporate governance +/% "% 55* %"%* &%a "-a,a. Sa/a' &a% 5"' a$a/a' ,+$aa" &!& a"- $!-%"a*a" $a/a ,%&a'aa". B+,aa "-a,a "--%"a*a" " !, && $!a"a "-aa& ,%&a'aa" $!&+% @ *oard $a" "-%,%& ,%&a'aa" $!&+% @ !e" E+ecutives. S"a,a !% +a"a* %-a "-a,a a"- "--%"a*a" two tier system $!a"a "-aa&a" ,%&a'aa" $!/a*%*a" /' *oard of Commisoner $a" "-%,%&a" ,%&a'aa" $!/a*%*a" /' @ (irectors. D! I"$"&!a && a"- $!--%"a*a" a$a/a' two tier s"stem# &'!"--a !&!/a' @ *oard $a/a OECD $!a,!*a" &+a-a! @Da" K!&a,!&# $a" @ !e" E+ecutives &+a-a! @D!,*&!. Prinsip 2II' The Rights of hareholders and !e" #wnership Functions P,!"&! corporate governance a"- * $%a $a,! OECD a$a $a&a,"a "-a%, "-"a! Ha*'a* P-a"- Sa'a $a" F%"-&!%"-&! K!/!*a" Sa'a. Ha/ !"! ,%aa "-!"-a !"?&, &a'a ,%aa $a,! &%a% ,%&a'aa" %+/!*# !/!*! 'a*'a* *'%&%& &,! &a'a ,&+% $aa $!+/!# $!%a/ aa%%" $!,a"&,. P-a"- &a'a ,&+% %-a +,'a* aa& *%"%"-a" ,%&a'aa" &+&a, ,&! *!/!*a""a. S/a!" !% *!/!*a" aa& &%a% &a'a %"a! 'a* aa& &%a !",a&! ,%&a'aa" $a" %"a! 'a* %"%* "-a,%'! a/a""a ,%&a'aa" /a/%! Raa U% P-a"-
Sa'a (RUPS). S5a,a ,!"5! ,!"&! 2 "-a%, 'a*'a* -a"- &a'a &+a-a!a"a $aa $!/!'a $a/a %,a!a" $! +aa' !"!. K,a"-*a corporate governance 'a,%& /!"$%"-! $a" "%"a"- /a*&a"aa" 'a*'a* -a"- &a'a. A Ha*'a* $a&a, -a"- &a'a 'a,%& "5a*% 'a* %"%* 1 ,/' 5a,a "$aa,a" a"- aa" aa& *!/!*a" 2 ",a'*a" aa% "-a/!'*a" &a'a 3 ,/' !",a&! a"- ,/?a" aa% a,!a/ "a"- ,%&a'aa" &5a,a ,a%, $a" a a*% 4 +,a,!&!a&! $a" +,!*a" 'a* &%a,a $a/a ,aa %% -a"- &a'a 8 !/!' $a" "--a"! a"--a "-%,%& $a" 6 6. ,/' 'a* aa& +a-!a" *%"%"-a" ,%&a'aa". B P-a"- &a'a 'a,%& !/!*! 'a* %"%* +,a,!&!a&! $a/a# $a" $!+,!*a" !",a&! a"- 5%*% aa& *%%&a"*%%&a" "a"- ,%+a'a",%+a'a" "!"- ,%&a'aa" &,! 1 ,%+a'a" a"--a,a" $a&a,# aa% a* "$!,!a" aa% $*%"$*%" "a" "-//aa" ,%&a'aa" /a!""a 2 ,!&a&! &a'a a+a'a" $a" 3 ,a"&a*&! /%a, +!a&a# ,a&%* "-a/!'a" &/%,%' aa% 'a!, &/%,%' a&&# a" +,$aa* a$a "%a/a" ,%&a'aa". C P-a"- &a'a 'a,%& !/!*! *&aa" %"%* +,a,!&!a&! &5a,a *! $a" +,!*a" 'a* &%a,a $a/a RUPS $a" 'a,%& $!+,!*a" !",a&! "a"- a%,a" a%,a""a# ,a&%* aa 5a,a %"-%a" &%a,a# a"- "-a%, "/"--a,aa" RUPS. Ha/'a/ a"- ,/% $!,'a!*a" a$a/a' 1 P-a"- &a'a 'a,%& $!&$!a*a" !",a&! a"- a$a! $a" a*%,a "a"- a"--a/# a $a" a-"$a RUPS# ,a&%* !",a&! /"-*a $a" a*%,a "a"- a&a/a' a&a/a' a"- a*a" $!%%&*a" $a/a ,aa. 2 P-a"- &a'a 'a,%& !/!*! *&aa" %"%* "-a%*a" ,a"aa" *a$a "-%,%&# ,a&%* ,a"aa",a"aa" +,*a!a" $"-a" a%$! *&,"a/ a'%"a"# %"%* a&%**a" +%!,+%!, $a/a a-"$a RUPS# $a" %"%* "-%&%/*a" 5a'a""a# $a/a +aa&+aa& a"- aa,. 3 Pa,!&!a&! *! -a"- &a'a $a/a *%%&a"*%%&a" "!"- "-//aa" ,%&a'aa"# &,! "5a/"a" $a" !/!'a" a"--a "-%,%& 'a,%& $!a&!/!a&!. P-a"- &a'a 'a,%& $aa +%a a"$a"-a"a"$a"-a" ,*a +,*a!a" $"-a" *+!a*a" "--a!a" a"--a "-%,%& $a" a+aa+a *%"5! $!*a'%!. Kaa,a" aa& *"" &*a "--a!a"*"&a&! +a-! a"--a "-%,%& $a" *a,aa" 'a,%& $!$a&a,*a" a$a ,&%%a" -a"- &a'a. 4 P-a"- &a'a 'a,%& $aa +,!*a" 'a* &%a,a &5a,a /a"-&%"- aa% &5a,a !" a+&"!a# $a" 'a,%& $!a"--a !/!*! **%aa" a"- &aa# +a!* $!/a*%*a" $"-a" *'a$!,a" aa% a"a *'a$!,a" -a"- &a'a a"- +,&a"-*%a".
D S,%*%, $a" *&!&! ,$a/a" a"- %"-*!"*a" -a"- &a'a ,"% %"%* ,/' !"-*a "-"$a/!a" a"- !$a* ,,&!"a/ $"-a" *!/!*a" &a'a"a 'a,%& $!%"-*a*a". E P"-a/!'a" "-"$a/!a" ,%&a'aa" 'a,%& $!,+/'*a" a-a, +,%"-&! &5a,a !&!" $a" ,a"&a,a" a"- /!%! 1 P,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'aa" $a/a %/a' a"- &%+&a"&!a/# 'a,%& $!a%, &5a,a /a& $a" $!%"-*a*a" &'!"--a !"?&, "-a'%! 'a*'a* $a" !/!'a"!/!'a""a. T,a"&a*&!,a"&a*&! 'a,%& $!/a*%*a" a$a 'a,-a a"- ,a"&a,a" $a" $"-a" &a,a&a,a a"- aa, a"- /!"$%"-! 'a*'a* &/%,%' -a"- &a'a &&%a! $"-a" */a&!!*a&!"a. 2 K+!a*a" a"! take over !$a* +/' $!-%"a*a" %"%* /!"$%"-! a"a" $a" "-%,%& $a,! *a!+a" /a*%*a" ,a"--%"-aa+a". F
P/a*&a"aa" 'a*'a* aa& *!/!*a" /' &/%,%' -a"- &a'a# ,a&%* !"?&, */+a-aa"# 'a,%& $!a&!/!a&!. Ha/'a/ a"- ,/% $!a%, a$a/a' 1 I"?&, !"&!%&! a"- +,!"$a* $a/a *aa&!a& &5a,a fiduciary 'a,%& "-%"-*a*a" *&/%,%'a" aa *//a ,%&a'aa" $a" *+!a*a" %"-%a" &%a,a +,*a!a" $"-a" !"?&a&!"a# ,a&%* aa 5a,a a"- /a' $!a*a" %"%* %%&*a" "--%"aa" 'a* &%a,a ,*a. 2 I"?&, !"&!%&! a"- +,!"$a* $a/a *aa&!a& &5a,a fiduciary 'a,%& "-%"-*a*a" +a-a!a"a ,*a "a"-a"! +"%,a" *"!"-a" a"- a,!a/ a"- %"-*!" "-a,%'! /a*&a"aa" 'a*'a* !/!* %aa +,*a!a" $"-a" !"?&a&!"a. > P-a"- &a'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 P,!"&!,!"&! ,&+% $!aa&# $aa $!*5%a/!*a" %"%* "5-a' "a/a'-%"aa". Prinsip Dasar Corporate Governance T,$aa a ,!"&! %aa C,,a >?,"a"5 &5a,a %% a!%
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Fairness +Kea1aran, Kaa,a" ( fairness) ,%a*a" &%a% +"%* ,/a*%a" a"- a$!/ $a" &a,a $! $a/a "%'! 'a*'a* stakeholder a"- !+%/ +,$a&a,*a" ,a"!a" &,a ,a%,a" ,%"$a"-a" a"- +,/a*%. 2 Transparency +Keterb$kaan In3%rmasi,
T,a"&a,a"&! ,%a*a" *,+%*aa" !",a&!# +a!* $a/a ,&& "-a+!/a" *%%&a" a%%" $a/a "-%"-*a*a" !",a&! a,!a/ $a" ,/?a" "-"a! ,%&a'aa". 4 Accountability +Dapat Dipertan$n1aabkan, A*%"a+!/!a& a$a/a' */a&a" %"-&!# &,%*%,# &!& $a" ,a"--%"-aa+a" ,-a" ,%&a'aa" &'!"--a "-//aa" ,%&a'aa" ,/a*&a"a &5a,a *!. # esponsibility +Pertan$n1aaban, P,a"--%"-aa+a" ,%&a'aa" a$a/a' *&&%a!a" (a%') $! $a/a "-//aa" ,%&a'aa" ,'a$a ,!"&! *,,a&! a"- &'a &,a ,a%,a" ,%"$a"-a" a" +,/a*%. 5
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# KESI)P*LAN PT A"*a Ta+a"- T+*# &+%a' BUMN a"- +,-,a* $a/a +!$a"- ,a+a"-a" +,+a-a! "!& +a'a" -a/!a" !/!*! %%a" ,%&a'aa" a"- +,*%& a$a "!"-*aa" "!/a! -a"- &a'a $a" +,*!" $a/a /a*&a"aa" ",aa" ,!"& >C> a-a, *-!aa" ,a&!"a/ P,%&a'aaa" $!a/a"*a" $"-a" +,/a"$a&*a" ,!"&! Transparenc"4
ccountabilit"4 Responsibilit"4 3ndependenc" $a" Fairness a"- $!!a! /' N!/a!N!/a! $a" E!*a P,%&a'aa". S/%,%' P-a"- Sa'a PT A"a !/!*! *&aa" %"%* "$aa*a" "--a"!a" aa% ,+a!*a" (redress) aa& /a"--a,a" $a,! 'a*'a* P-a"- Sa'a. A$a"a ,/a*%a" a"- &aa aa& &a'a&a'a a"- +,a$a $a/a &a% */a&# /a,a" ,a**,a** ,$a-a"-a" ,a"- $a/a (insider trading ) $a" "-'a,%&*a" a"--a D!,*&! %"%* /a*%*a" *,+%*aa" aa+!/a "%*a" ,a"&a*&!,a"&a*&! a""-a"$%"- +"%,a" *"!"-a" (conflict of interest ). A$a"a ,/a*%a" a"- &aa ,'a$a &/%,%' P-a"- Sa'a# ,a&%* P-a"- Sa'a !",!a& $a" a&!"-. a$! $a/a 'a/ ",aa" >C># PT ANTAM &%$a' /a*&a"a*a" ,!"&!,!"&! >C> $"-a" &a"-a +a!*. Ha/ ,&+% $!+%*!*a" $"-a" $!,/'"a ++,aa "-'a,-aa" &+a-a! /a*&a"a >C> $"-a" +a!*. D!a"a Taa *//a ,%&a'aa" (>$ C,,a >?,"a"5# >C>) /a' "a$! &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/. S+a-a! &a/a' &a% BUMN ,+&a, $a" +,"-a,%'# ,%&a'aa" A"a !/!*! *!" %"%* ,/!+a $a/a ,%+%'a" I"$"&!a $"-a" +,*",!+%&! &5a,a &!-"!!*a" ,'a$a ,*"!a" I"$"&!a $a" "a$! 5"' +a-! ,%&a'aa" /a!"# ,%aa BUMN# $a/a 'a/ !/"a&! >C>.
5
DAFTAR P*STAKA
A""%a/ R, PT A"*a Ta+a"- T+* Ta'%" 2014 OECD P,!"5!/& C,,a >?,"a"5# a'%" 2004 C$ C"$%5 PT A"*a Ta+a"- T+* K+!a*a" Taa K//a K,,a PT. A"*a Ta+a"- T+*. Ta'%" 2014
