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PENGEMBANGAN MODEL PENGUKURAN GOOD CORPORATE GOVERNANCE (GCG) BADAN USAHA MILIK DAERAH (BUMD)

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This study aims to develop a measurement model for the implementation of Good Corporate Governance (GCG) in Regionally-Owned Enterprises (BUMD). Compared to the implementation of GCG in State-Owned Enterprises (SOEs) in Indonesia, the implementation of GCG in BUMDs is considered to be suboptimal. The rapid development of GCG implementation in SOEs has not been followed by regional government-owned companies. Currently, very few BUMDs in Indonesia have implemented GCG and conducted measurement/evaluation of GCG implementation. This is despite the strengthening of BUMDs obligation to implement GCG with the issuance of Government Regulation Number 54 of 2017 concerning Regionally-Owned Enterprises. The background of this research is the lack of a measurement model that can be used universally by BUMDs (self-assessment). The draft model development was based on the OECD's GCG principles, GCG assessment indicators for state-owned enterprises (SOEs) SK-16/S.MBU/2012, and Government Regulation No. 54 of 2017 concerning Regionally-Owned Enterprises (BUMD). The development resulted in six elements: 1) GCG infrastructure; 2) transparency; 3) accountability; 4) responsibility; 5) independence; and 6) fairness. These six elements are broken down into 66 indicators and 63 sub-indicators. The breakdown of the indicators for each of these six elements is as follows: 1) GCG infrastructure (5 indicators); 2) transparency (10 indicators with 30 sub-indicators); 3) accountability (34 indicators with 27 sub-indicators); 4) responsibility (6 indicators with 4 sub-indicators); 5) independence (4 indicators); and 6) fairness (7 indicators with 2 sub-indicators).

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Detail Information

Series Title

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Call Number

T1919382025

Publisher

Palembang : Prodi Doktor Ilmu Ekonomi Kekhususan Akuntansi Keuangan, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xxii, 299 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

658.150 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Manajemen keuangan
Akuntansi keuangan
Prodi Doktor Ilmu Ekonomi Kekhususan

Specific Detail Info

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Statement of Responsibility

MI

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