{"id":19549,"date":"2026-06-21T21:30:13","date_gmt":"2026-06-21T14:30:13","guid":{"rendered":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/?p=19549"},"modified":"2026-06-30T17:29:09","modified_gmt":"2026-06-30T10:29:09","slug":"memahami-good-corporate-governance-gcg-dan-perannya-bagi-perusahaan-2-of-3","status":"publish","type":"post","link":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/2026\/06\/21\/memahami-good-corporate-governance-gcg-dan-perannya-bagi-perusahaan-2-of-3\/","title":{"rendered":"Memahami Good Corporate Governance (GCG) dan Perannya bagi Perusahaan (2 of 3)"},"content":{"rendered":"<p><strong>Prinsip-Prinsip Good Corporate Governance<\/strong><\/p>\n<p>Dalam praktiknya, Good Corporate Governance didasarkan pada lima prinsip utama yang dikenal dengan istilah TARIF, yaitu Transparency, Accountability, Responsibility, Independency, dan Fairness (Tjia, 2020; Hirsanuddin &amp; Martini, 2023).<\/p>\n<p><strong>1. Transparency (Transparansi)<\/strong><\/p>\n<p>Perusahaan harus menyediakan informasi yang akurat, jelas, dan tepat waktu kepada para pemangku kepentingan.<\/p>\n<p>Contohnya:<\/p>\n<ul>\n<li>Penyajian laporan keuangan yang transparan.<\/li>\n<li>Pengungkapan informasi penting kepada investor.<\/li>\n<li>Pelaporan risiko bisnis secara terbuka.<\/li>\n<\/ul>\n<p><strong>2. Accountability (Akuntabilitas)<\/strong><\/p>\n<p>Setiap individu dalam organisasi harus memiliki tugas, tanggung jawab, dan wewenang yang jelas sehingga dapat mempertanggungjawabkan kinerjanya.<\/p>\n<p>Contohnya:<\/p>\n<ul>\n<li>Adanya struktur organisasi yang jelas.<\/li>\n<li>Penilaian kinerja manajemen secara berkala.<\/li>\n<li>Audit internal dan eksternal yang independen.<\/li>\n<\/ul>\n<p><strong>3. Responsibility (Responsibilitas)<\/strong><\/p>\n<p>Perusahaan harus mematuhi peraturan perundang-undangan serta menjalankan tanggung jawab sosial dan lingkungan.<\/p>\n<p>Contohnya:<\/p>\n<ul>\n<li>Kepatuhan terhadap peraturan perpajakan.<\/li>\n<li>Pelaksanaan program Corporate Social Responsibility (CSR).<\/li>\n<li>Pemenuhan standar keselamatan kerja.<\/li>\n<\/ul>\n<p><strong>4. Independency (Independensi)<\/strong><\/p>\n<p>Perusahaan harus dikelola secara profesional tanpa adanya benturan kepentingan atau pengaruh yang tidak semestinya.<\/p>\n<p>Contohnya:<\/p>\n<ul>\n<li>Komisaris independen dalam dewan komisaris.<\/li>\n<li>Pengambilan keputusan berdasarkan data dan kebijakan perusahaan.<\/li>\n<li>Pencegahan konflik kepentingan dalam transaksi bisnis.<\/li>\n<\/ul>\n<p><strong>5. Fairness (Kewajaran dan Kesetaraan)<\/strong><\/p>\n<p>Perusahaan harus memperlakukan seluruh pemangku kepentingan secara adil sesuai hak dan kewajibannya.<\/p>\n<p>Contohnya:<\/p>\n<ul>\n<li>Perlindungan hak pemegang saham minoritas.<\/li>\n<li>Kesempatan kerja yang setara bagi karyawan.<\/li>\n<li>Proses pengadaan yang transparan dan objektif.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Baca Part 1: <a href=\"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/2026\/06\/21\/memahami-good-corporate-governance-gcg-dan-perannya-bagi-perusahaan-1-of-3\/\">Memahami Good Corporate Governance (GCG) dan Perannya bagi Perusahaan (1 of 3)<\/a><\/p>\n<p>Baca Part 3: <a href=\"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/2026\/06\/21\/memahami-good-corporate-governance-gcg-dan-perannya-bagi-perusahaan-3-of-3\/\">Memahami Good Corporate Governance (GCG) dan Perannya bagi Perusahaan (3 of 3)<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Referensi:<\/strong><\/p>\n<p>Hirsanuddin, H., &amp; Martini, D. (2023). Good corporate governance principles in Islamic banking: A legal perspective on the integration of TARIF values.\u00a0<em>Journal of Indonesian Legal Studies<\/em>,\u00a0<em>8<\/em>(2), 935-974. <a href=\"https:\/\/journal.unnes.ac.id\/sju\/jils\/article\/view\/70784\">https:\/\/journal.unnes.ac.id\/sju\/jils\/article\/view\/70784<\/a><\/p>\n<p>Karsono, B. (2023). Good Corporate Governance: Transparency, accountability, responsibility, independency dan fairness (literature review).\u00a0<em>Dinasti International Journal of Management Science<\/em>,\u00a0<em>4<\/em>(5), 811-821. <a href=\"https:\/\/dinastipub.org\/DIJMS\/article\/view\/1860\/1250\">https:\/\/dinastipub.org\/DIJMS\/article\/view\/1860\/1250<\/a><\/p>\n<p>Murni, S., Susinta, A., &amp; Bagenda, C. (2025). Penerapan Prinsip Good Corporate Governance Dalam Menjamin Kepatuhan Hukum Di Perusahaan Penanaman Modal Asing.\u00a0<em>Jurnal Kolaboratif Sains<\/em>,\u00a0<em>8<\/em>(11), 7371-7378. <a href=\"https:\/\/jurnal.unismuhpalu.ac.id\/index.php\/JKS\/article\/view\/7542\">https:\/\/jurnal.unismuhpalu.ac.id\/index.php\/JKS\/article\/view\/7542<\/a><\/p>\n<p>OECD. (2023). G20\/OECD Principles of Corporate Governance 2023. <em>Paris: OECD Publishing<\/em>. <a href=\"https:\/\/www.oecd.org\/en\/publications\/g20-oecd-principles-of-corporate-governance-2023_ed750b30-en\/full-report.html\">https:\/\/www.oecd.org\/en\/publications\/g20-oecd-principles-of-corporate-governance-2023_ed750b30-en\/full-report.html<\/a><\/p>\n<p>Tjia,\u00a0 Y.\u00a0 (2020). Implementation\u00a0 Of\u00a0 Good\u00a0 Corporate\u00a0 Governance\u00a0 At\u00a0 Pt. XYZ. <em>Dinasti International\u00a0 Journal\u00a0 of\u00a0 Education\u00a0 Management\u00a0 And\u00a0 Social\u00a0 Science<\/em>, 1(5),\u00a0 683\u2013694. <a href=\"https:\/\/dinastipub.org\/DIJEMSS\/article\/view\/338\">https:\/\/dinastipub.org\/DIJEMSS\/article\/view\/338<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Prinsip-Prinsip Good Corporate Governance Dalam praktiknya, Good Corporate Governance didasarkan pada lima prinsip utama yang dikenal dengan istilah TARIF, yaitu Transparency, Accountability, Responsibility, Independency, dan Fairness (Tjia, 2020; Hirsanuddin &amp; Martini, 2023). 1. Transparency (Transparansi) Perusahaan harus menyediakan informasi yang akurat, jelas, dan tepat waktu kepada para pemangku kepentingan. Contohnya: Penyajian laporan keuangan yang transparan. [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[],"class_list":["post-19549","post","type-post","status-publish","format-standard","hentry","category-articles"],"featured":false,"_links":{"self":[{"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/posts\/19549","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/comments?post=19549"}],"version-history":[{"count":7,"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/posts\/19549\/revisions"}],"predecessor-version":[{"id":19588,"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/posts\/19549\/revisions\/19588"}],"wp:attachment":[{"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/media?parent=19549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/categories?post=19549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/tags?post=19549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}