Tata Kelola Yang Baik (Gcg)

8/10/2019 Tata Kelola Yang Baik (Gcg)

1/94

1

Good Corporate Governance (CGG)

TATA KELOLA PERUSAHAANYANG BAIK


2/94

Datar I!"

Latar Be#a$an% GCG

Pr"n!"p GCGPen%ert"an& De"n"!" GCG

T''an& P'rpo!e GCG

2

ode# GCGKo*"te A'd"t

Interna# A'd"t

+,at to e-pect ro* Interna# A'd"t Dept.

T,e A%enc/ Concept o GCG


3/94

Latar Be#a$an% GCG3


4/94

Toda/0! Top 12 I!!'e! or Interna# A'd"t"n%

1. R"!$

3. Et,"c!

4. Governance

5. 6ra'd

8. 9'a#"t/

:. ana%e*ent D"!c'!!"on ; Ana#/!"!


5/94

en%apa GCG

Latar >e#a$an% $e>'t',an ata! good corporate governance(GCG) dapat d"#",at dar" #atar >e#a$an% pra$t"! dan #atar>e#a$an% a$ade*"!.Dar"#atar >e#a$an% pra$t"!. GCG /an% >'r'$ d"!"n/a#"r !e>a%a"

!a#a, !at' !e>a> terad"n/a $r"!"! e$ono*" po#"t"$ Indone!"a /an%d"*'#a" ta,'n 1==: /an% ee$n/a *a!", tera!a ,"n%%a !aat "n".Kr"!"! $e'an%an %#o>a# '%a d"ten%ara" $arena t"da$

5

"terap ann/a pr"n!"p?pr"n!"p GCG& e erapa a!'! ! an a$e'an%an !epert" Enron Corp.& +or#dco*& @ero- dan #a"nn/a*e#">at$an top e$!e$'t" per'!a,aan ter!e>'t *en%%a*>ar$ant"da$ d"terap$ann/a pron!"p?pr"n!"p GCG.

Dar"#atar >e#a$an% a$ade*"!. $e>'t',an GCG t"*>'# >er$a"tan

den%an principal-agency theory& /a"t' 'nt'$ *en%,"ndar" $on#"$antara principaldan agentn/a. Kon#"$ *'nc'# $arena per>edaan$epent"n%an ter!e>'t ,ar'!#a, d"$e#o#a !e,"n%%a t"da$*en"*>'#$an $er'%"an pada para p",a$. Teor" #a"n /an% '%a$erap d"$a"t$an den%an GCG a.#. Stewardship Theory, dan

Management Theory


6/94

en%apa GCG D">'t',$an6

Korpora!" /an% d">ent'$ dan *er'pa$an !'at'

Ent"ta! ter!end"r" /an% terp"!a, *er'pa$an S'>/e$

H'$'*& !e,"n%%a $e>eradaan $orpora!" dan para

p",a$ /an% >er$epent"n%an (stakeholders) ter!e>'t


7/94

Concern!.7

Ever/,ere !,are,o#der! are re?e-a*"n"n% t,e"rre#at"on!,"p! "t, co*pan/ >o!!e! ,at "! $non

a! t,e"r !/!te* o Fcorporate %overnance.0 Ever/co'ntr/ ,a! "t! on& d"!t"nct >rand o corporate%overnance& re#ect"n% "t! #e%a#& re%'#ator/ and ta-

re%"*e! T,e pro>#e* o ,o to *a$e >o!!e!acco'nta>#e ,a! >een aro'nd ever !"nce t,e p'>#"c#"*"ted co*pan/ a! "nvented "n t,e 1=t, cent'r/&or t,e "r!t t"*e !eparat"n% t,e oner! o "r*!ro* t,e *ana%er! ,o r'n t,e*. Corporate Governance+atc,"n% t,e Bo!!& THE ECONOIST (an. 3=& 1==5).


8/94


9/94

T,e need or Corporate Governance Cont.

Hence t,e "!!'e "! t,e protect"on o *"nor"t/

!,are,o#der! and ot,er !ta$e,o#der! ro* t,e

opport'n"!* o t,e contro##"n% !,are,o#der!Inve!tor op"n"on !'rve/! "nd"cate t,at Corporate

Governance re*a"n! a %reat concern or "n!t"t't"ona#

"nve!tor!& "t, an over,e#*"n% *aor"t/ o t,e*"##"n% to pa/ a pre*"'* or co*pan"e! de*on!trat"n%

con!"!tent ad,erence to ,"%, %overnance !tandard!

an/ "nve!tor! >e#"eve t,at t,ere "! a #"n$a%e >eteen%ood Corporate Governance and %ood #on%?r'n

corporate peror*ance


10/94

PRINSIP GCG10


11/94

Pr"n!"p GCG (TARI6)11

1. Tran!paran!" (Tran!parenc/)& /a"t' $eter>'$aan da#a* *e#a$!ana$an

pro!e! pen%a*>"#an $ep't'!an dan $eter>'$aan da#a* *en%'n%$ap$an

"nor*a!" *ater"a# dan re#evan *en%ena" per'!a,aanJ

3. A$'nta>"#"ta! (Acco'nta>"#"t/)& /a"t' $ee#a!an 'n%!"& pe#a$!anaan danpertan%%'n%aa>an Or%an !e,"n%%a pen%e#o#aan per'!a,aan

ter#a$!ana !ecara ee$t"J

. &

pen%e#o#aan per'!a,aan ter,adap perat'ran per'ndan%?'ndan%an danpr"n!"p?pr"n!"p $orpora!" /an% !e,atJ

5. Ke*and"r"an (Independenc/)& /a"t' $eadaan d" *ana per'!a,aan d"$e#o#a

!ecara proe!"ona# tanpa >ent'ran $epent"n%an dan pen%ar',te$anan

dar" p",a$ *anap'n /an% t"da$ !e!'a" den%an perat'ran per'ndan%?'ndan%an dan pr"n!"p?pr"n!"p $orpora!" /an% !e,atJ

7. Keaaran(6a"rne!!)& /a"t' $ead"#an dan $e!etaraan d" da#a* *e*en',"

,a$?,a$ Pe*an%$' Kepent"n%an (!ta$e,o#der!) /an% t"*>'# >erda!ar$an

peran"an dan perat'ran per'ndan%'ndan%an.


12/94

OECD Pr"nc"p#e!

T,e Pr"nc"p#e! are d"v"ded "nto "ve (7) t,e*e!1. T,e corporate %overnance ra*eor$ !,o'#d protect

!,are,o#der!0 r"%,t!.

3. T,e corporate %overnance ra*eor$ !,o'#d en!'re t,ee'"ta>#e treat*ent o a## !,are,o#der!& "nc#'d"n% *"nor"t/and ore"%n !,are,o#der!. A## !,are,o#der! !,o'#d ,ave t,eo ort'n"t to o>ta"n eect"ve redre!! or v"o#at"on o

12

t,e"r r"%,t!.4. T,e corporate %overnance ra*eor$ !,o'#d reco%n"Me

t,e r"%,t! o !ta$e,o#der! a! e!ta>#"!,ed >/ #a andenco'ra%e act"ve co?operat"on >eteen corporat"on! and!ta$e,o#der! "n creat"n% ea#t,& o>!& and t,e!'!ta"na>"#"t/ o "nanc"a##/ !o'nd enterpr"!e!. (T,e ro#e o!ta$e,o#der! "n corporate %overnance)


13/94

OECD Pr"nc"p#e!& Cont0d

5. T,e corporate %overnance ra*eor$ !,o'#d en!'re

t,at t"*e#/ and acc'rate d"!c#o!'re "! *ade on a##

*ater"a# *atter! re%ard"n% t,e corporat"on& "nc#'d"n%t,e "nanc"a# !"t'at"on& peror*ance& oner!,"p& and

%overnance o t,e co*pan/ (D"!c#o!'re and

13

7. T,e corporate %overnance ra*eor$ !,o'#d en!'re

t,e !trate%"c %'"dance o t,e co*pan/& t,e eect"ve

*on"tor"n% o *ana%e*ent >/ t,e >oard& and t,e

>oard0! acco'nta>"#"t/ to t,e co*pan/ and t,e!,are,o#der! (Re!pon!">"#"t/ o t,e Board)


14/94


15/94

+,at "! Or%an"Mat"ona# Governance15

Po#"c"e!& proce!!e!& and !tr'ct're! '!ed >/ anor%an"Mat"on to d"rect and contro# "t! act"v"t"e!& to

ac,"eve "t! o>ect"ve!& and to protect t,e "ntere!t! o"t! d"ver!e !ta$e,o#der %ro'p! "n a *anner con!"!tent"t, appropr"ate et,"ca# !tandard!.

Governance "! e!!ent"a##/ a 'nct"on o #eader!,"pand d"rect"on "t,"n an or%an"!at"onJ appropr"ater"!$ *ana%e*ent and contro# over "t! act"v"t"e!J andt,e *anner "n ,"c, *ean"n%'# d"!c#o!'re re#at"n%to "t! act"v"t"e! "! *ade to !,are,o#der! and ot,er!ta$e,o#der!.


16/94

Pen%ert"an GCG16

Hard Definition

GCG *er'pa$an !"!te* pen%enda#"an dan pen%at'ran

per'!a,aan /an% dapat d"#",at dar" *e$an"!*e

,'>'n%an antara >er>a%a" p",a$ /an% *en%'r'!

per'!a,aan

Soft Definition

n"#a"?n"#a" /an% ter$and'n% dar" *e$an"!*e

pen%e#o#aan (governance)


17/94

Pen%ert"an GCG17

GCG ada#a, pr"n!"p?pr"n!"p /an% *enda!ar" !'at'

pro!e! dan *e$an"!*e pen%e#o#aan per'!a,aan

>er#anda!$an perat'ran per'ndan%?'ndan%an danet"$a >er'!a,a (Kep*en BUN 21 BU3211)

& &

PENYELENGGARAAN BISNIS SECARA SEHAT DANBERETIKA (BPKP)


18/94

Governance De"ned18

T,e ,o#e !et o #e%a#& c'#t'ra#& and "n!t"t't"ona#

arran%e*ent! t,at deter*"ne ,at or%an"Mat"on! can

do& ,o contro#! t,e*& ,o t,at contro# "! e-erc"!ed& and,o t,e r"!$! and ret'rn! ro* t,e act"v"t"e! t,e/

'nderta$e are a##ocated. (ar%aret B#a"r& 1==7)

Governance "nvo#ve! a !et o re#at"on!,"p! >eteen anor%an"!at"on0! *ana%e*ent& "t! >oard& "t! !ta$e,o#der!

and ot,er !ta$e,o#der!. Governance a#!o prov"de! t,e

!tr'ct're t,ro'%, ,"c, t,e o>ect"ve! o t,e co*pan/are !et& and t,e *ean! o atta"n"n% t,o!e o>ect"ve!

and *on"tor"n% peror*ance are deter*"ned. (OECD)


19/94

Governance De"ned19

A !et o proce!!e!& contro#!& and !tr'ct're! %enera##/peror*ed "t,"n t,e or%an"Mat"on >/& or on >e,a#

o& !ta$e,o#der! ("nc#'d"n% t,e >oard or ot,er >od/d"rect#/ appo"nted >/ !ta$e,o#der! or e-a*p#e&a co**'n"t/ over!"%,t >oard) to en!'re t,at t,at

t e r ntere!t are protecte an t e r %oa ! areac,"eved. T,e o>ect"ve o or%an"Mat"ona#%overnance "! to en!'re t,at *ana%e*ent "! act"n%appropr"ate#/ and con!"!tent#/ "t,"n t,e "ntere!t o

!ta$e,o#der!. (Nor*an ar$!& IA Proe!!"ona#&A't,or& B#o%%er)


20/94

Corporate Governance20

Corporate %overnance "! t,e !/!te* >/ ,"c, co*pan"e! ared"rected and contro##ed& "n t,e "ntere!t o !,are,o#der! and ot,er!ta$e,o#der!& to !'!ta"n and en,ance va#'e (OECD)

At Ca#PERS CG *ean! re#at"on!,"p a*on% var"o'! part"c"pant! "ndeter*"n"n% t,e d"rect"on ; peror*ance o corporat"on!. Pr"*ar/part"c"pant! are (1) !,areoner!& (3) *ana%e*ent& ; (4) t,e >oard

.

D"!tr">'t"on o r"%,t! and re!pon!">"#"t"e! a*on% d"erent part"c"pant!"n t,e or%an"!at"on "nc#'d"n% ot,er "nanc"a# !ta$e,o#der!& and t,er'#e! and proced're! #a"d don and o##oed or *a$"n% dec"!"on!on corporate aa"r!

CG ,a! evo#ved >a!ed on d"!per!"on o e'"t/& t,e c,an%e! >eteenoner!,"p ;contro# o *odern corporat"on!& econo*"c cr"!"! andcorporate a"#'re!& pen!"on reor*! and %rot, o pr"vate !av"n%!& ;dere%'#at"on ; "nte%rat"on o cap"ta# *ar$et!


21/94

TUUAN GCG21


22/94

OECD0! Stand! a>o't GCG22

De"n"n% corporate %overnance

Corporate %overnance re#ate! to t,e "nterna# *ean! >/ ,"c,corporat"on! are operated (d"rected) and contro##ed ? S"r Adr"an

Cad>'r/ O>ect"ve !tandard!

T,e corporate %overnance pr"nc"p#e! pro*'#%ated >/ t,e

Or%an"Mat"on or Econo*"c Cooperat"on and Deve#op*ent(OECD)& ava"#a>#e at t,e OECD0! e>!"te (.oecd.or%) arereco%n"Med a! an "n#'ent"a#& o>ect"ve !et o corporate%overnance pr"nc"p#e! and repre!ent t,e "r!t "n"t"at"ve >/ an"nter?%overn*enta# or%an"Mat"on to deve#op t,e core e#e*ent! oa %ood corporate %overnance re%"*e.

T,e Pr"nc"p#e! can >e '!ed a! a >enc,*ar$ >/ %overn*ent! a!t,e/ eva#'ate and "*prove t,e"r #a! and re%'#at"on!. T,e/ a#!ocan >e '!ed >/ pr"vate !ector part"e! t,at ,ave a ro#e "ndeve#op"n% corporate %overnance !/!te*! and >e!t pract"ce!.


23/94

T''an GCG23

1. en%opt"*a#$an n"#a" per'!a,aan a%ar *e*"#"$" da/a!a"n% /an% $'at& !e,"n%%a *a*p' *e*perta,an$an

$e>eradaann/a dan ,"d'p >er$e#an'tan 'nt'$ *encapa"*a$!'d dan t''anJ

3. endoron% pen%e#o#aan per'!a,aan !ecara proe!"ona#&e"!"en dan ee$t" !erta *e*>erda a$an 'n !" dan

*en"n%$at$an $e*and"r"an Or%an Per'!a,aan.4. A%ar da#a* *e*>'at $ep't'!an dan *ena#an$an

t"nda$an d"#anda!" n"#a" *ora# /an% t"n%%" dan $epat',anter,adap perat'ran per'ndan%'ndan%an& !erta

$e!adaran a$an adan/a tan%%'n% aa> !o!"a# ter,adapPe*an%$' Kepent"n%an *a'p'n $e#e!tar"an #"n%$'n%an d"!e$"tar per'!a,aan


24/94

Governance En!'re! T,e Or%an"Mat"on24

Co*p#"e! "t, !oc"et/0! #e%a# ; re%'#ator/ r'#e!

Sat"!"e! t,e %enera##/ accepted >'!"ne!! nor*!&

et,"ca# precept!& and !oc"a# e-pectat"on! o !oc"et/

Prov"de! overa## >ene"t to !oc"et/ and en,ance!

ntere!t! o !ta e o er!Report! '##/ and tr't,'##/ to "t! oner!& re%'#ator!&

ot,er !ta$e,o#der!& and %enera# p'>#"c to en!'re

acco'nta>"#"t/ or "t! dec"!"on!& act"on!& cond'ct & andperor*ance


25/94

Governance P'rpo!e25

T,e p'rpo!e o or%an"Mat"ona# %overnance "! to

ac"#"tate eect"ve and pr'dent *ana%e*ent t,at

can de#"ver #on%?ter* !'cce!! to t,e or%an"Mat"on.


26/94

ODEL GCG26


27/94

T,e IIA Corporate Governance ode#27

Effective

So'nd Governance Re'"re! S/ner%/ Governance can >e de"ned a! t,e *"-t're o

proce!!e!& proced're! and !tr'ct're! "*p#e*ented >/*ana%e*ent and t,e >oard to "nor*& d"rect& *ana%e&

and *on"tor or%an"Mat"ona# act"v"t"e!


28/94

Corporate Governance28

T,e 6o'r Corner!tone!

A'd"t Co**"ttee o t,e Board

E-ec't"ve ana%e*ent

Interna# A'd"tor!

- erna ' or!


29/94

Corporate Governance 6ra*eor$29


30/94

Ot,er30


31/94

Contro# ode# GCG Unt'$ Ban$31

9UASI ? SINGLE BOARD STRUCTURE


32/94

Co**on Governance Co*ponent!32

1. Board o D"rector! and Co**"ttee!

3. La! and Re%'#at"on!

4. B'!"ne!! Pract"ce! and Et,"c!

5. D"!c#o!'re ; Tran!parenc/

7. Enterpr"!e R"!$ ana%e*ent8. on"tor"n%

:. Co**'n"cat"on


33/94

Board Re!pon!">"#"t"e!33

E!ta>#"!,e! t,e tone at t,e top

6oca# po"nt or a## %overnance act"v"t"e!

U#t"*ate acco'nta>"#"t/

Over!ee! a## or%an"Mat"ona# act"v"t"e!& >'t doe! not

d"rect#/ *ana%e an/ o t,e*


34/94

Board Re!pon!">"#"t"e!34

E!ta>#"!,e! t,e tone at t,e top

6oca# po"nt or a## %overnance act"v"t"e!

U#t"*ate acco'nta>"#"t/

Over!ee! a## or%an"Mat"ona# act"v"t"e!& >'t doe! not

d"rect#/ *ana%e an/ o t,e* Dean Ko*"!ar"!Dean Pen%aa! >ertan%%'n%

aa> dan >erenan% *e#a$'$an pen%aa!an ata!

$e>"a$an pen%'r'!an& a#ann/a pen%'r'!an pada

'*'*n/a& >a"$ *en%ena" BUN *a'p'n '!a,a BUN

dan *e*>er"$an na!",at $epada D"re$!"


35/94

Sen"or ana%e*ent35

E!ta>#"!,e! !trate%"c d"rect"on and an ent"t/0! va#'e!/!te* ("t, >oard over!"%,t)

Prov"de! a!!'rance o r"!$ *ana%e*ent proce!!&operat"on! *on"tor"n%& *ea!'re*ent o re!'#t!& and"*p#e*entat"on o t"*e#/ correct"ve act"on!

D"re$!" BUN *en/'!'n GCG *an'a# /an%d"antaran/a *e*'at

>oard *an'a#& *anae*en r"!"$o *an'a#& !"!te*pen%enda#"an "ntern& !"!te* pen%aa!an "ntern& *e$an"!*e

pe#aporan ata! d'%aan pen/"*pan%an pada BUN /an%>er!an%$'tan& tata $e#o#a te$no#o%" "nor*a!"& danpedo*an per"#a$' et"$a (code o cond'ct).


36/94

Operat"n% ana%e*ent36

Dep#o/! !trate%/& enorce! "nterna# contro#& and

prov"de! d"rect !'perv"!"on or area! 'nder "t!

contro#

Acco'nta>#e to e-ec't"ve *ana%e*ent and

*on"tor"n% t,e r"!$ *ana%e*ent proce!! ande!ta>#"!,"n% eect"ve and appropr"ate "nterna#

contro# !/!te*!


37/94

E-terna# A'd"t"n%37

Prov"de! "ndependent a!!'rance on t,e "nanc"a#

!tate*ent preparat"on and report"n% act"v"t"e! "n

accordance "t, app#"ca>#e re%'#at"on! andacco'nt"n% pr"nc"p#e!


38/94

Interna# A'd"t"n%38

Peror*! a!!e!!*ent! to prov"de a!!'rance t,e

%overnance !tr'ct're! and proce!!e! are proper#/

de!"%ned and operat"n% eect"ve#/

Prov"de! adv"ce on potent"a# "*prove*ent! to

+,at "! Interna# A'd"t"n%0! Ro#e

A!!e!!or

Adv"!or

Advocate

Cata#/!t


39/94

Governance C,a##en%e!39

D"ver!"t/ o a'd"ence.

Re*a"n"n% "ndependent and o>ect"ve& /et >e"n% part

o t,e or%an"Mat"on.Con!tant deve#op*ent o >'!"ne!! $no#ed%e& "n!"%,t&

%ood 'd%*ent& and co**'n"cat"on!.

No one?!"Me?"t!?a## *et,od to "*prove or%an"Mat"ona#%overnance

No %overnance !/!te*& no *atter ,o e## de!"%ned&"## '##/ prevent %reed/& d"!,one!t peop#e ro* p'tt"n%

t,e"r per!ona# "ntere!t a,ead o t,e "ntere!t! a,ead oot,er! or t,e "ntere!t o t,e"r or%an"Mat"on.

Addre!!"n% Governance C,a##en%e! ;


40/94

% %

Nav"%at"n% Po#"t"c!40

Ra*p 'p co**'n"cat"on!.

P#ace reneed oc'! on r"!$ *ana%e*ent and %overnance proce!!.

Stren%t,en t,e r"!$ a!!e!*ent proce!!. Operate "t, a *ore #e-">#e and adapta>#e p#an

Stren%t,en >'!"ne!! $no#ed%e.

Stren%t,en /o'r re#at"on!,!"p! and co**'n"cat"on! "t, t,e

or%an"Mat"on0! ot,er %overnance& r"!$& and contro# 'nct"on!.

En,ance t,e e"c"enc/ o a'd"t proce!!

Be open and ,one!t.

Don0t d"!cr"*"nate ,en !,ar"n% "nor*at"on "t, t,e over!"%,t >od/.

Be aare o po#"t"ca# "re!tor*!.

P"c$ /o' >att#e!.

+a#$ t,e ta#$


41/94

P'rpo!e& Proce!!& Proe!!"ona#"!*T,e A'd"t Co**"ttee

41


42/94

A Ne +or#d o Corporate Governance42

Board! o d"rector! and co**"ttee! *'!t >e

Proact"ve

Inor*ed

Inve!t"%at"ve

cco'n a e


43/94

T,e Bad Ne!43

Sta$e! are %reater

No "%'re ,ead >oard *e*>er! a##oed

P'>#"c tr'!t ,a! d"*"n"!,ed

Greater c,a##en%e!

ore d"rector #"a>"#"t/


44/94

6"d'c"ar/ D't"e!44

T,e d't"e! o care and #o/a#t/& and t,e e-pectat"on

t,at d"rector! "## act "n %ood a"t,.

Board *e*>er! ,o "!, to >eco*e e*poered%'ard"an! and >'"#der! o corporate va#'e *'!t

earn an o o e! prac ce!&

avo"d con#"ct! o "ntere!t&

pa/ !tr"ct attent"on to >oard *atter!&

dra"n% on appropr"ate e-pert"!e& "nc#'d"n% t,e"r on.


45/94

+,at "! t,e AC0! Ro#e "n Governance45

Over!"%,t o "nanc"a# report"n%

R"!$ *ana%e*ent

Interna# contro#

Co*p#"ance

Et,"c!ana%e*ent

Interna# a'd"tor!

E-terna# a'd"tor!


46/94

Be!t Pract"ce! "n Code?o?Cond'ct Over!"%,t46

En!'re

A code o cond'ct ,a! >een deve#oped& rev"eed and

'pdated a! needed. A## e*p#o/ee! rece"ve t,e code o cond'ct& 'nder!tand

"t and rece"ve tra"n"n .

ana%e*ent e-,">"t! et,"ca# >e,av"or and reportedv"o#at"on! rece"ve act"on.

Be!t Pract"ce! "n Co*p#"ance and Et,"c!


47/94

Over!"%,t47

En!'re

Co*p#"ance "t, #a! and re%'#at"on!

6"nanc"a# report"n% o !"%n""cant "!!'e!ana%e*ent *on"tor"n% o pro%ra* eect"vene!!

Sta/"n% "nor*ed and reco%n"M"n% trend! to en!'re

appropr"ate act"on Interna# a'd"t "nc#'de! a!!e!!*ent o co*p#"ance and

et,"c! r"!$! "n t,e"r a'd"t p#an

AC *eet"n%! "t, pro%ra* *ana%er to d"!c'!! $e/ r"!$!&

!tat'!& "!!'e!& "nve!t"%at"on!& d"!c"p#"nar/ act"on andeect"vene!!.


48/94

No!e! In. 6"n%er! O't48

T,e #"ne! o a't,or"t/ or a'd"t co**"ttee! and

*ana%e*ent !,o'#d >e c#ear and 'nder!tood.

AC *e*>er! *'!t co**'n"cate open#/ "t,

*ana%e*ent. e/ *'!t a !o c a en%e

*ana%e*ent a! appropr"ate.

C C, $#


49/94

Co**'n"cat"on! C,ec$#"!t49

ana%e*ent "! ea!"#/ acce!!">#e.

ana%e*ent reac,e! o't to t,e a'd"t co**"tteere%'#ar#/.

ana%e*ent an!er! a'd"t co**"ttee 'e!t"on! '##/and co*p#ete#/.

ana%e*ent prov"de! act'a# "nor*at"on to !'pportre!pon!e!.

ana%e*ent ad*"t! not $no"n% an an!er.

ana%e*ent !'pport! t,e a'd"t co**"ttee >/ contact"n%add"t"ona# re!o'rce! and !pec"a#"!t!

ana%e*ent adv"!e! t,e a'd"t co**"ttee o !"%n""cant"!!'e! "n a t"*e#/ *anner.

ana%e*ent !ee$! a'd"t co**"ttee "np't "n advance o$e/ dec"!"on!.

K I C


50/94

Ke/ I!!'e! o Concern50

6"nanc"a# Acc'rac/

R"!$ ana%e*ent

Contro# A!!e!!*ent

E-terna# A'd"tor Over!"%,t

Eect"ve U!e o Interna# A'd"t"n%

C# " " , # I # A d" "


51/94

C#ar"/"n% t,e a#'e o Interna# A'd"t"n%51

A'd"t co**"ttee! *'!t 'nder!tand "nterna# a'd"t"n%0!

ro#e " t,e/ are to or$ eect"ve#/ and !,are a

,ea#t,/ "nterdependence.

C, t" t, C


52/94

C,art"n% t,e Co'r!e52

An a'd"t co**"ttee c,arter "! a >#'epr"nt or "t!

operat"on and !,o'#d addre!!

Proce!!e!

Proced're!


53/94

INTERNAL AUDIT53


54/94

Under!tand"n% Interna# A'd"t


55/94

Under!tand"n% Interna# A'd"t55

O>ect"v"t/ IA !,o'#d ,ave no per!ona# or proe!!"ona#

"nvo#ve*ent "t, or a##e%"ance to t,e area >e"n%

a'd"tedJ and !,o'#d *a"nta"n an 'n?>"a!ed and"*part"a# *"nd!et "n re%ard to a## en%a%e*ent!.

Re ort"n Str'ct're IA !,o'#d re ort to a #eve# "t,"n

t,e or%an"Mat"on t,at a##o! t,e "nterna# a'd"t act"v"t/ to'#"## "t! re!pon!">"#"t"e! and re*a"n "ndependent. T,"!

oten re!'#t! "n a d'a# report"n% re#at"on!,"p >eteen

e-ec't"ve *ana%e*ent and t,e a'd"t co**"ttee.

+,atever& t,e report"n% re#at"on!,"p t,ere *'!t >e

or%an"Mat"ona# "ndependence.



56/94


R"!$ ana%e*ent I*p#e*ented >/ *ana%e*ent& ER"! eva#'ated >/ t,e "nterna# a'd"tor! or eect"vene!!and e"c"enc/.

Sta"n% A >road ran%e o !$"##! and e-pert"!e& andon%o"n% proe!!"ona# deve#op*ent are cr"t"ca# to t,e

a'd"t act"v"t/.Pr"or"t"Mat"on T,e CAE "ndependence !,o'#d prov"de

t,e nece!!ar/ or%an"Mat"ona# $no#ed%e or !ta/"n% "n

!/nc "t, r"!$! and t,e or%an"Mat"on0! overa## pr"or"t"e!t,at a##o or eect"ve *ana%e*ent o "nterna# a'd"tre!o'rce!



57/94


Add"n% a#'e IA !erve! *ana%e*ent and t,e

>oard& a!!e!!e! t,e et,"ca# c#"*ate and t,e

eect"vene!! and e"c"enc/ o operat"on!& andprov"de! a !aet/ net or or%an"Mat"ona# co*p#"ance

pract"ce!.

Interna# A'd"t"n% Be!t Pract"!e


58/94

Interna# A'd"t"n% Be!t Pract"!e58

IA !,o'#d a!!e!! and *a$e reco**endat"on! or

"*prov"n% t,e %overnance proce!!

Pro*ot"n% appropr"ate et,"c! ; va#'e! En!'r"n% eect"ve peror*ance *ana%e*ent

Eect"ve coord"nat"n% o act"v"t"e! ; co**'n"cat"on>eteen Board& E-terna# A'd"tor!& Interna# A'd"tor! ;

ana%e*ent

Interna# A'd"t"n% Governance at'r"t/ ode#


59/94

Interna# A'd"t"n% Governance at'r"t/ ode#59

Con!"derat"on o >e!t pract"ce! and adaptat"on to t,e !pec""c or%an"Mat"on

oc'! on opt"*"Mat"on o %overnance pract"ce! and !tr'ct're

ore Str'ct'redLe!! Str'ct'red

Peror* a'd"t! o de!"%n and eect"vene!! o

!pec""c %overnance re#ated proce!!e!

Prov"de adv"ce "t, oc'! on %overnance

!tr'ct're to *eet co*p#"ance re'"re*ent! and

>a!"c r"!$! o or%an"Mat"on

A##ocat"onoA'd"t

Spec""c Interna# A'd"t"n% Act"v"t"e!


60/94

Spec""c Interna# A'd"t"n% Act"v"t"e!60

Con!"der a!!e!!"n% t,e o##o"n%

Board Str'ct're& O>ect"ve!& and D/na*"c!

Board Co**"ttee 6'nct"on!

T,e Board Po#"c/ an'a#

Proce!!e! or a"nta"n"n% Aarene!! o Governance Re'"re*ent!

Ed'cat"on o t,e Board

Proper A!!"%n*ent o Acco'nta>"#"t"e! and Peror*ance ana%e*ent

Co**'n"cat"on and Acceptance o Et,"c! Po#"c"e! and Code! o Cond'ct

Et,"c! Inve!t"%at"on! and Re#ated E*p#o/ee D"!c"p#"ne

ana%e*ent Eva#'at"on and Co*pen!at"on

Recr'"t*ent Proce!!e! or Sen"or ana%e*ent and Board e*>er!

E*p#o/ee Tra"n"n%

Governance Se#?a!!e!!*ent!

Co*par"!on "t, Governance Code! or Be!t Pract"ce!

E-terna# Co**'n"cat"on!

Over!"%,t o E-terna# A'd"t

+,at Are T,e R"!$! o Interna# A'd"tor a!

Con!'#tant


61/94

Con!'#tant61

R"!$ o Po#"t"ca# E-po!'re

Proect 6a"#'re

ana%e*ent E-pectat"on!

Con#"ct o Intere!t

a"nta"n"n% Independence and O>ect"v"t/Con!'#t"n% A!!"%n*ent

Con!'#t"n% S$"##! or A'd"tor!


62/94

Con!'#t"n% S$"##! or A'd"tor!62

Inc#'de con!'#t"n% !erv"ce! "n ann'a# a'd"t

p#an>'d%et

De"ne and co**'n"cate !cope ear#/ and oten

Ga"n c#"ent >'/?"n

Don0t >e ara"d to !a/ no

Ident"/ proce!! "*prove*ent area!

RA Rea# a#'e Added

BA B'!"ne!! a#'e AddedNA Non?a#'e Added

T"p! or a Con!'#tat"ve Approac, to A'd"t


63/94

T"p! or a Con!'#tat"ve Approac, to A'd"t63

Str"ve to 'nder!tand t,e >'!"ne!! on a deeper #eve#

A#"%n re!o'rce! to cr"t"ca# area! o r"!$

Deve#op "n?,o'!e e-pert"!e

B'"#d tr'!t t,ro'%, re#at"on!,"p!

Oer !o*et,"n% e-traSpea$ >'!"ne!!& not a'd"t

Ot,er Con!"derat"on!


64/94

64

Interna# A'd"t0! ro#e "n %overnance *a/ "*pa"r "t! "ndependence

and !,o'#d >e eva#'ated and " nece!!ar/ co**'n"cated to

*ana%e*ent and t,e >oard.

I "*pa"red "nterna# a'd"t !,o'#d not peror* a'd"t! or

a!!e!!*ent! re#ated to t,"! ro#e.

a'd"tor *a/ need to >e " o>!erved to >e "nade'ate& con#"ct"n%or ne%at"ve#/ "*pact"n% t,e or%an"Mat"on or "t! !ta$e,o#der!.

Interna# a'd"t"n% *'!t a!!e!! t,e >"% p"ct're o %overnance.

Governance "! c,an%"n% rap"d#/ and re'"re! t,e "nterna# a'd"tor

to *on"tor t,e!e c,an%e! and eva#'ate ,o t,e/ "*pact t,e ro#e

o "nterna# a'd"t"n% "n t,e 't're.

Interna# a'd"tor !$"##! and co*petenc"e! !,o'#d >e eva#'ated

>eore 'nderta$"n% a'd"t! "n t,e %overnance area


65/94

)A*+, -.(-(/II( ( I,.A* A+IIG (.

, /A,(*,./


66/94

Governing bodies and senior management rely on Internal Auditing for obe!tive

assuran!e and insig"t on t"e effe!tiveness and effi!ien!y of governan!e# ris$

management and internal !ontrol %ro!esses&

Internal Auditing' Assuran!e Insig"t (be!tivity

, /A,(*,./

Interna# A'd"t"n% Prov"de!


67/94

Assuran!e t,at t,e or%an"Mat"on "! operat"n% a!

*ana%e*ent "ntend!.

Insig"t or "*prov"n% contro#!& proce!!e!&proced're!& peror*ance& and r"!$ *ana%e*entJ

& &

and "*prov"n% pro"t!. (be!tivea!!e!!*ent! o operat"on!.

Interna# A'd"tor!


68/94

Have var"et/ o !$"##!& ed'cat"ona# >ac$%ro'nd!&

and e-pert"!e.

U!e t,e"r >road $no#ed%e o t,e >'!"ne!! to ,e#p*ana%e*ent ac,"eve "t! >'!"ne!! o>ect"ve! and

re!pon!">"#"t/.Are cata#/!t!& r"!$ and contro# e-pert!& e"c"enc/

!pec"a#"!t!& and pro>#e*?!o#ver!.


69/94

A!!'rance Governance& R"!$& Contro#


70/94

Interna# A'd"t"n% prov"de! a!!'rance on t,e

or%an"Mat"on0! %overnance& r"!$ *ana%e*ent

and contro# proce!!e! to ,e#p t,e or%an"Mat"onac,"eve "t! !trate%"c& operat"ona#& "nanc"a#&

.

Governance& R"!$& Contro#


71/94

Interna# A'd"t"n%& a! one o t,e o'r corner!tone! ocorporate governan!e(a#on% "t, t,e %overn"n% >od/&

e-ec't"ve *ana%e*ent& and e-terna# a'd"t"n%) ,e#p!or%an"Mat"on oc'! on !tron% contro#!& acc'rate report"n%&eect"ve over!"%,t& *"t"%at"on o r"!$!& and protect"on o"nve!t*ent!.

A!!"!t! *ana%e*ent and %overn"n% >od"e! "n "dent"/"n%ris$s&

Prov"de! "n!"%,t on eect"vene!! o !ontrols and

co*p#"ance "t, proced're! and re%'#at"on!& andreco**end! "*prove*ent!.

In!"%,t Cata#/!t& Ana#/!e!& A!!e!!*ent!


72/94

Interna# A'd"t"n% "! a cata#/!t or "*prov"n% an

or%an"Mat"on0! eect"vene!! and e"c"enc/ >/

prov"d"n% "n!"%,t and reco**endat"on! >a!edon ana#/!e! and a!!e!!*ent! o data and

.

Cata#/!t& Ana#/!e!& A!!e!!*ent!


73/94

A! !atalyst or "*prove*ent& eva#'ate! proce!!e!&

report! "nd"n%! and reco**end! appropr"ateco'r!e! o act"onJ and adv"!e! on $e/

proect!"n"t"at"ve!.

T,ro'%, analyseso data and "nor*at"on& prov"de!"n!"%,t "nto proce!! "*prove*ent!.

T,ro'%, 'nder!tand"n% o t,e >'!"ne!! and "t!

o>ect"ve!& assessest,e e"c"enc/ and eect"vene!!o operat"on! and protect"on o a!!et!.


74/94

Inte%r"t/& Acco'nta>"#"t/& Independence


75/94

Gro'nded "n proe!!"ona#"!* and integrityt,ro'%, proe!!"ona# Standards and Code ofEthics.

A!!ountable "n ,e#p"n% *ana%e*ent and%overn"n% >od"e! ac,"eve t,e"r o>ect"ve!.

To en!'re inde%enden!e& CAE !,o'#d report to"ndependent %overn"n% >od/ or 'nct"ona#d"rect"onJ and to *ana%e*ent orad*"n"!trat"ve over!"%,t. a"nta"n! o>ect"v"t/

>/ not a!!'*"n% an/ operat"ona#re!pon!">"#"t"e!.

)A*+, -.(-(/II( ( I,.A* A+IIG (. ,

/A,(*,./


76/94


77/94

T,e A%enc/ Concept

T,e a"n Dr"ver or Corporate Governance "! Ba!ed on

t,e A%enc/ Concept.


78/94

E-terna# a'd"t "t! "nto t,e corporate %overnance "%!a >/

prov"d"n% a report on t,e "na# acco'nt! prepared >/ t,e >oard.


79/94

Interna# A'd"t v! E-terna# A'd"t


80/94

A'd"t Co**"ttee


81/94

Interna# A'd"t


82/94

L"n$"n% R"!$ ana%e*ent to "nterna# contro#.


83/94

T,e '##/ >'"#t *ode# o corporate %overnance


84/94


85/94


86/94

CONCLUSION86

Bac$ to Ba!"c! R"!$& Contro#!& Governance


87/94

Internal auditing is an

independent, objective

assurance and consulting

activity designed to add valueand improve an organization's

Fostering Enterprise Risk

Management

.

organization accomplish itsobjectives by bringing a

systematic, disciplined

approach to evaluate and

improve the effectiveness of

risk management, control,

and governance processes.

Re-engaging InternalControls

Facilitatingmore effective

corporate governance

Ke/ To Eect"ve Corporate Governance


88/94

An eect"ve& "ndependent >oard

A proact"ve a'd"t co**"ttee

A co*pen!at"on co**"ttee a#"%n"n% e-ec't"ve co*pen!at"on to!,are,o#der va#'e

No*"nat"n% co**"ttee en!'r"n% eect"ve %overnance o >oard

A re#evant code o et,"ca# >e,av"or C#ear& enorced po#"c"e! and proced're!

Eect"ve *ana%e*ent o r"!$

An o>ect"ve& e##?re!o'rced "nterna# a'd"t 'nct"on

Independent& eect"ve e-terna# a'd"t Tran!parent d"!c#o!'re& eect"ve co**'n"cat"on& and !/!te*! t,at

en!'re eect"ve *ea!'re*ent and acco'nta>"#"t/

Ten A!pect! to >e A!!'red


89/94

Board Governance

Ro#e! ; a't,or"t"e! o Board! and t,e"r *e*>er!

Board no*"nat"on and appo"nt*ent!

Board Independence

Board?*e*>er!0 e-pert"!e and e-per"ence

oar ?*e* er! per or*ance *on or n% eva 'a on

B'!"ne!! GovernanceB'!"ne!!?!trate%/ p#ann"n% ; "*p#e*entat"on

R"!$ *ana%e*ent

Inor*at"on and report"n%B'!"ne!! ; co**'n"t/ con!'#tat"on!

E*p#o/ee Governance

E*p#o/ee %'"de#"ne! and Code o Cond'ct

Board Governance


90/94

Board c,arter! *'!t >e co*p#ete ; 'pdated

Ro#e! ; re!pon!">"#"t"e! o eac, >oard?co**"ttee and>oard?*e*>er *'!t >e c#ear#/ !tated

"n'te! o *eet"n%! !,o'#d note d"!!ent"n% op"n"on! and ,ot,e/ are re!o#ved

C#ear proce!!e! and *"n'te! o >oard no*"nat"on andappo"nt*ent!

Board?*e*>er!0 e-pert"!e and e-per"ence

Board?*e*>er!0 peror*ance *on"tor"n% ; eva#'at"on

Board "ndependence !,o'#d >e *a"nta"nedUnd'e "n#'ence! and treat*ent o contro##"n% !,are,o#der

*'!t >e avo"ded

B'!"ne!! Governance


91/94

B'!"ne!!?!trate%/ proper#/ p#anned ; "*p#e*ented

P#ann"n% proce!! !,o'#d ta$e "nto acco'nt e-terna# cond"t"on! a!e## a! "nterna# capa>"#"t"e!

Strate%"c o>ect"ve *'!t >e to deve#op >'!"ne!!ana%e*ent o >'!"ne!!?r"!$

'! ne!! ! a a o' ran! a n% r ! n o pro !.

Hence& ris$:management is a !ore of governan!eInor*at"on and report"n%

ana%e*ent need! !'"c"ent "nor*at"on

Tran!parenc/ ,a! no *ean"n% "t,o't proper "no

B'!"ne!! ; co**'n"t/ con!'#tat"on!

Sta$e,o#der co**'n"cat"on! *'!t >e !'"c"ent

Corporate !oc"a# re!pon!">"#"t/

E*p#o/ee Governance

E # $


92/94

E*p#o/ee! a! $e/ corporate a!!et

P#ace*ent ; pro*ot"on opport'n"t"e! open to a## e*p#o/ee!

6a"r %oa# !ett"n% and peror*ance eva#'at"on

Co*petence ; peror*ance?>a!ed HR *ana%e*ent

E*p#o/ee! a##oed to advance t,e*!e#ve!R"%,t to or%an"Me

Un"on! co**on& >'t not t,e on#/ or* o e*p#o/ee

or%an"Mat"onE*p#o/ee %'"de#"ne! and Code o Cond'ct

Under!tood ; "*p#e*ented >/ ever/>od/ "n t,e co*pan/

6"na# Conc#'!"on

I ## > #


93/94

I*prove*ent o corporate %overnance "## >e "ncrea!"n%#/"*portant& >ot, "t,"n a co*pan/& and on a *acro #eve#aect"n% t,e co*pan"e! *ar$et va#'e!

+"t, an "ncrea!"n%#/ %#o>a# econo*/& %ood %overnance "##,e#p !'pport a co*pan/0! >'!"ne!! ro#e and "*portance

T,e *a"n *ot"vat"n actor! >e,"nd ood overnance are"nve!tor! ; cred"tor!& !oc"et/ at #ar%e& %overn*ent ;

re%'#ator! and t,e co*pan/ "t!e# ("nc#'d"n% "t! !ta$e,o#der!) Co*pan"e! !,o'#d or*a#"Me "t! corporate %overnance

p#ator*. T,"! can >e done >/ cod"/"n% a Corporate Po#"c/an'a#& to !erve a! t,e *a"n reerence "n t,e >an$0!!tr'ct're& !/!te*! ; proced're!.


94/94

T,an$ Yo'

END O6 PRESENTATION94

Tata Kelola Yang Baik (Gcg)

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