ABSTRAK
Pada tahun 2006 Komite Nasional Kebijakan Governance (KNKG) mengeluarkan prinsip Good Corporate Governance dalam code of good corporate governance sebagai acuan bagi perusahan dan regulator dalam membuat peraturan perundang-undangan. Good corporate governance diterapkan dalam perusahaan karna dua hal yaitu etika dan peraturan. Peraturan yang mengatur tentang Perseroan Terbatas adalah Undang-Undang Nomor 40 Tahun 2007.
Penelitian ini dilakukan untuk menjawab permasalahan tentang penjabaran prinsip-prinsip dalam code of good corporate governance di Indonesia yang dikeluarkan oleh KNKG dan penderivasian prinsip-prinsip GCG tersebut dalam UUPT serta prinsip-prinsip GCG apa saja yang belum cukup terderivasi dalam UUPT. Penelitian ini dianalisis dengan menggunakan teori agency. Penelitian ini menggunakan metode penelitian hukum yang bersifat deskriptif analitis yakni menggambarkan dan menjelaskan prinsip-prinsip GCG yang terderivasi dan yang belum terderivasi dengan baik dalam UUPT.
Hasil dari penelitian ini yakni bahwa KNKG mengeluarkan code of good corporate governance yang memuat 5 prinsip-prinsip GCG yaitu keterbukaan, akutanbilitas, kewajaran, tanggaungjawab dan kemandirian. Prinsip GCG versi KNKG lebih luas dibandingkan dengan prinsip-prinsip GCG versi OECD dengan menambah satu prinsip yaitu prinsip kemandirian. Selanjutnya UUPT telah menderivasi prinsip-prinsip GCG baik yang terdapat dalam KNKG maupun OECD, sehingga dapat dikatakan bahwa prinsip-prinsip GCG menjiwai norma hukum-norma hukum dalam UUPT. Prinsip GCG yang terderivasi dalam UUPT adalah prinsip kewajaran yaitu hak setiap pemangku kepentingan, prinsip keterbukaan yaitu adanya kewajiban untuk pendaftaran dan pengumuman, prinsip akuntabilitas yaitu kewajiban untuk pertanggungjawaban kinerja melalui laporan tahunan dan laporan keuangan, prinsip tanggung jawab yaitu tanggung jawab organ perseroan dan TJSL, prinsip kemandirian yaitu adanya pemisahaan tugas dan wewenang organ perseroan. Terakhir bahwa prinsip-prinsip GCG tersebut belum cukup terderivasi dengan baik dalam norma hukum-norma hukum dalam UUPT. Prinsip-prinsip GCG yang belum terderivasi dalam UUPT adalah prinsip keterbukaan yaitu syarat menjadi direksi dan dewan komisaris, tidak semua PT wajib diaudit dan pemberdayaan sekretaris perusahaan, prinsip akuntabilitas yaitu tugas dan syarat komisaris independen, tugas komite audit, nominasi, remunerasi tidak jelas dan laporan biaya untuk TJSL, prinsip tanggung jawab yaitu semestinya semua PT wajib melakukan TJSL dan tidak diatur secara langsung sanksi bagi PT yang tidak melakukan TJSL, prinsip kewajaran yaitu tidak ada aturan yang mengharuskan setiap lembar saham harus diterbitkan dengan nilai nominal yang sama, hak masyarakat dan lingkungan, prinsip kemandirian yaitu adanya dominasi pemegang saham. Meskipun demikian, tidak menutup kemungkinan untuk perusahaan-perusahaan di Indonesia melaksanakan GCG dalam pengelolaan
dan pengurusan perusahaan agar memberi nilai tambah serta untuk kesinambungan perusahaan.
Kata Kunci: Derivasi, Good Corporate Governance, Undang-Undang Nomor 40 Tahun 2007 Tentang Perseroan Terbatas.
ABSTRACT
In 2006 the National Committee on Governance ( NCG ) issued a good corporate governance principles in the code of good corporate governance as a reference for companies and regulators to make legislation. Good corporate governance is applied in the company because of two things the ethics and regulations. Regulations governing Limited Liability Company is the Law No. 40 Year 2007.
This study was conducted to answer the problem of the translation of the principles in the code of good corporate governance in Indonesia issued by NCG and derivation the corporate governance principles in the Company Law and the principles of good corporate governance is not enough any derivation in the Company Law. This research analyzed using agency theory. This study uses the research method is descriptive analytical laws that describe and explain the principles of good corporate governance and that has not derivation well in the Company Law.
The results of this study namely that the NCG issued a code of good corporate governance that includes 5 GCG principles of transparency, accountability, fairness, responsibility and independence. GCG version NCG wider than the principles of good corporate governance with OECD version adds one principle is the principle of independence. Further the Company Law has derived the principles of good corporate governance contained in the NCG and the OECD, so it can be said that the principles of good corporate governance norms internalized norms of law - the law of the Company Law. Derivation GCG principle is the principle of equity in the Company Law that is the right of all stakeholders, namely the principle of transparency obligations for registration and announcement, the principle of accountability is the obligation for performance accountability through annual reports and financial statements, the principle of responsibility is the responsibility of the company organs and corporate social responsibility, the principle of self-reliance that is the separation of duties and powers of the company organs. Last that corporate governance principles are not enough derivation well within the norm of law - legal norms in the Company Law. Corporate governance principles that have not derivation in the Company Law is the principle of openness that is qualified to be a board of directors and board of commissioners, not all Limited Liability Company must be audited and the empowerment of the company secretary, the principle of accountability is the duty and requirement of independent commissioners, duties of the audit committee, nomination, remuneration is not clear, and reports costs for CSR, namely the principle of responsibility should all Limited Liability Company is obliged to CSR and is not directly regulated Limited Liability Company sanctions for not doing CSR, the principle of fairness is no rule that requires each share must be issued with the
same nominal value, the rights of society and the environment, the principle of the independence of the dominance of shareholders. Nonetheless, it is possible for companies in Indonesia to implement GCG in the management and maintenance of the company in order to add value as well as for corporate sustainability.
Keywords : Derivation, Good Corporate Governance, Law No. 40 of 2007 on Limited Liability Company.
