Penerapan Prinsip-Prinsip Good Corporate Governance (GCG) pada Perusahaan Properti
- Rahayu Eka Susanti Fakultas Ekonomi dan Bisnis, Akuntansi, UPN "Veteran" Jawa Timur, Surabaya, Indonesia., Indonesia
-
Dyah Ratnawati
*
Universitas Pembangunan Nasional Veteran Surabaya, Jawa Timur,
Indonesia
Abstract
This study aims to examine the implementation of Good Corporate Governance (GCG) in Property Companies.
It also seeks to understand how well GCG principles are applied in accordance with relevant regulations. The
study employs a qualitative descriptive methodology, using a property company as a case study. Secondary
data such as annual reports, internal archives, and scientific journal publications are analyzed through library
research and documentation. Data analysis is conducted using a qualitative descriptive approach, including
data reduction, categorization, verification, and interpretation.The analysis results show that the property
company has effectively and consistently applied GCG principles. Transparency is demonstrated through the
publication of annual reports, dissemination of accurate information, and protection of whistleblowers.
Accountability is implemented through a clear governance structure, well-defined job descriptions, and an
effective internal control system in accordance with the Sarbanes-Oxley Act (SOA 404). Performance is
measured using Key Performance Indicators (KPIs).Responsibility is reflected in legal compliance, active CSR
programs, and integrated risk management. Independence is maintained through the autonomous roles of the
Board of Directors, the Board of Commissioners, and the Audit Committee. Fairness and equality are shown
through non-discriminatory treatment of shareholders, gender equality, a meritocracy system, and policies that
prioritize all stakeholders in line with the AKHLAK values (Trustworthy, Competent, Harmonious, Loyal,
Adaptive, and Collaborative). The implications of optimal GCG implementation include enhanced reputation,
protection of involved parties, legal compliance, and improved operational performance and business
valuation. GCG also fosters increased investor trust through transparency and careful management. This is
crucial in promoting competent, effective, and efficient management of State-Owned Enterprises (SOEs), as
well as strengthening independence and improving the operational performance of important corporate
organizations.
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