IMPLIKASI CORPORATE GOVERNANCE DALAM PELAKSANAAN INTEGRATED REPORTING PADA BUMN NONKEUANGAN

Dini Wahjoe Hapsari, Vennika Qashash, Daniel T H Manurung

Abstract


Abstrak: Implikasi Corporate Governance dalam Pelaksanaan Integrated Reporting pada BUMN Nonkeuangan. Penelitian ini berupaya untuk menelaah implikasi corporate governance serta keterlibatan aktif personel perusahaan pada pembuatan integrated reporting. Metode digunakan adalah regresi data panel pada 64 data perusahaan saham pemerintah nonkeuangan dan terindeks di BEI pada periode 2014-2017. Corporate governance pada BUMN nonkeuangan ini telah diterapkan dengan baik. Pilar utama dalam menjalankan kebijakan perusahaan dalam penyusunan pelaporan keuangan adalah direksi. Untuk mempertahankannya, direksi dan komisaris dipilih tidak hanya melalui proses pemilihan yang panjang dan tanpa campur tangan dari pemerintah sebagai pemilik saham terbesar.

                                                                                                                                                                       

Abstract: Corporate Governance Implication in Integrated Reporting Implementation on Non-Financial SOEs. This study seeks to examine the implications of corporate governance and the active involvement of company personnel in making integrated reporting. The method used is panel data regression on 64 non-financial and indexed government stock company data on the Indonesia Stock Exchange in the 2014-2017 period. Corporate governance in this non-financial SOE has been implemented well. The central pillar in carrying out company policy in the preparation of financial reporting is the directors. To maintain it, directors and commissioners are chosen not only through a lengthy selection process and without interference from the government as the largest shareholder.


Keywords


direksi; integrated reporting; pelaporan

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DOI: http://dx.doi.org/10.18202/jamal.2019.12.10031

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