Indonesia+CG+Roadmap

More documents

Recommendations

Info

42 ROADMAP TATA KELOLA PERUSAHAAN INDONESIA INDONESIA CORPORATE GOVERNANCE ROADMAP E. PERAN DAN TANGGUNG JAWAB DEWAN KOMISARIS DAN DIREKSI E.1. TINJAUAN SINGKAT Sistem tata kelola perusahaan Indonesia untuk badan usaha berbentuk perseroan terbatas merujuk pada sistem two board. Dalam hal ini Direksi dan Dewan Komisaris merupakan unsur penting bagi implementasi prinsip-prinsip tata kelola perusahaan yang baik. Mekanisme check and balance yang jelas dan efektif harus diterapkan untuk menghindari potensi benturan kepentingan serta memastikan bahwa keputusan yang dibuat adalah untuk kepentingan perusahaan. Peran dan tanggung jawab dari kedua dewan ini diatur di UUPT dan Anggaran Dasar perseroan. Ketentuan yang lebih rinci diatur secara khusus dalam regulasi sektoral, seperti perbankan, pasar modal, dan industri keuangan non bank. Dari sudut tata kelola, KNKG mengakomodasi hal ini dalam Pedoman Umum GCG. E. ROLES AND RESPONSIBILITIES OF THE BOARD OF COMMISSIONERS AND THE BOARD OF DIRECTORS E.1. BRIEF OVERVIEW The Indonesian corporate governance system for a business entity in the form of a limited liability company refers to a system of two boards. In this case Board of Directors and Board of Commissioners are important elements for the implementation of good corporate governance principles. The mechanism of checks and balances that is clear and effective must be applied to avoid potential conflicts of interest and ensure that the decisions taken are for the benefit of the company. The roles and responsibilities of these two boards are set out in the Limited Liability Company Law and the Articles of Association of the company. More detailed provisions are specifically regulated in sectoral regulations, such as banking, capital market and the non-bank financial industry. KNKG has accommodated this in terms of governance in the Code of GCG. UUPT mengadopsi sistem two board yang tediri dari Direksi dan Dewan Komisaris. Berdasarkan UUPT, Dewan Komisaris berperan untuk melakukan pengawasan dan memberikan nasihat kepada Direksi, sedangkan Direksi berperan untuk mengelola kegiatan operasional perusahaan dengan orientasi kepentingan terbaik perusahaan. Dewan Komisaris dan Direksi diangkat oleh RUPS berlandaskan pada hubungan fidusia (fiduciary relationship). Hubungan khusus ini menciptakan fiduciary duties, termasuk, duty of good faith (itikad baik), duty of loyalty (kesetiaan terhadap perusahaan), duty of honesty (bersikap jujur), dan duty of skill and care (kapasitas, kompentensi, dan kehati-hatian) (Lipton dan Herzberg, 2000). Prinsip CG OECD merekomendasikan agar Dewan Komisaris dan Direksi memastikan pedoman strategis perusahaan, pengawasan yang efektif terhadap manajemen, dan tanggung jawab Dewan Komisaris dan Direksi kepada perusahaan dan pemegang saham. Dalam hal Indonesia yang menggunakan sistem two board, kewajiban penyusunan pedoman strategis ada pada Direksi, sedangkan Direksi diawasi dan diberi nasihat oleh Dewan Komisaris. The Limited Liability Company Law has adopted a two board system consisting of Board of Directors and Board of Commissioners. Based on the Limited Liability Company Law, Board of Commissioners acts to oversee and provide advice to Board of Directors, while Board of Directors role is to manage company operations oriented to the best interests of the company. Board of Commissioners and Board of Directors are appointed by the AGM based on fiduciary relationship. This special relationship creates fiduciary duties, including duty of good faith, duty of loyalty (loyalty to the company), duty of honesty (be honest), and duty of skill and care (capacity, competence, and prudence) (Lipton dan Herzberg, 2000). OECD CG Principles recommend that the board of commissioners and board of directors ensure the company’s strategic guidelines, effective supervision of the management, and responsibilities of board of Commissioners and Board of Directors to the company and shareholders. In the case of Indonesia which uses the two board system, the obligation of drafting strategic guidance is with the Board of Directors, while the Board of Directors is supervised and given advice by the Board of Commissioners.
ROADMAP TATA KELOLA PERUSAHAAN INDONESIA INDONESIA CORPORATE GOVERNANCE ROADMAP 43 E.2. LINGKUP PERBAIKAN Berdasarkan peraturan perundang-undangan yang berlaku tentang peran dan tanggung jawab dari Dewan Komisaris dan Direksi, pada bagian ini akan diuraikan hal-hal sebagai berikut: E.2. AREA OF IMPROVEMENT Based on the laws and regulations in force on the roles and responsibilities of Board of Commissioners and Board of Directors, the following matters are described in this section: E.2.A. PROSEDUR NOMINASI DAN REMUNERASI ANGGOTA DEWAN KOMISARIS DAN DIREKSI E.2.A. PROCEDURES FOR NOMINATION AND REMUNERATION OF THE MEMBERS OF THE BOARD OF COMMISSIONERS AND THE BOARD OF DIRECTORS Hubungan check and balance antara Dewan Komisaris dan Direksi berperan penting atas kesuksesan usaha perusahaan. Prinsip CG OECD mensyaratkan Dewan Komisaris dan Direksi perusahaan untuk melakukan beberapa fungsi pokoknya. Diantara fungsi tersebut adalah memastikan bahwa proses nominasi dan pemilihan anggota Dewan Komisaris dan Direksi berlangsung secara transparan, wajar dan formal (OECD, 2013). Di Indonesia, berdasarkan UUPT, Dewan Komisaris diberi mandat untuk memberhentikan sementara Direksi dalam hal terjadi pelanggaran terhadap Anggaran Dasar 22 . Namun demikian, Dewan Komisaris tidak secara khusus diberi mandat untuk memilih, mengatur remunerasi dan mengaitkannya dengan kinerja anggota Direksi. UUPT menyatakan bahwa besarnya remunerasi Dewan Komisaris dan Direksi ditetapkan oleh RUPS, namun RUPS dapat memberikan kewenangan kepada Dewan Komisaris untuk menetapkan remunerasi Direksi 23 . Kecuali di sektor perbankan, Dewan Komisaris di Indonesia umumnya tidak memiliki fungsi nominasi dan remunerasi. Begitu pula Emiten dan Perusahaan Publik belum diwajibkan untuk memiliki fungsi ataupun prosedur nominasi dan remunerasi untuk Dewan Komisaris dan Direksi. The check and balance relationship between Board of Commissioners and Board of Directors is instrumental to the success of the company’s business. OECD CG Principles require Board of Commissioners and Board of Directors of the company to perform several basic functions. These functions among others ensure that the process of nomination and selection of the members of Board of Commissioners and Board of Directors have taken place in a transparent, fair and formal manner (OECD, 2013). In Indonesia, based on the Limited Liability Company Law, the Board of Commissioners is mandated to suspend the Board of Directors in the event of violation of the Articles of Association 22 . However, the Board of Commissioners is not specifically mandated to select, organize remuneration and relate it to the performance of the Board of Directors. The Limited Liability Company Law states that the remuneration amount for Board of Commissioners and Board of Directors is determined by the GMS, but the GMS can give authority to the Board of Commissioners to determine remuneration of Directors 23 . Except in the banking sector, the Board of Commissioners in Indonesia generally does not have a nomination and remuneration function. Similarly, Issuers and Public Companies are not required to have a nomination and remuneration function or procedure for Board of Commissioners and Board of Directors. 22 UUPT pasal 105. 23 UUPT pasal 96. 22 Article 105 of Limited Liability Company Law 23 Article 96 of Limited Liability Company Law
Page 1 and 2: ROADMAP TATA KELOLA PERUSAHAAN INDO
Page 51: ROADMAP TATA KELOLA PERUSAHAAN INDO

Indonesia+CG+Roadmap

Create successful ePaper yourself

Delete template?

Save as template?