SOFTSKILL : ANALISIS JURNAL GCG

PENGARUH PENERAPAN PRINSIP-PRINSIP

GOOD CORPORATE GOVERNANCE TERHADAP INTEGRITAS LAPORAN KEUANGAN

Ony Widilestariningtyas

Riri Aprianti

Universitas Komputer Indonesia

The Influence Implementation Principles Good Corporate Governance To Financial

Statement Integrity at PT PLN (Persero) Distribusi jawa Barat dan Banten.

This research is held on PT PLN (Persero) Distribusi Jawa Barat dan Banten. The observational object in this research is implementation principles Good Corporate Governance to financial statement integrity of PT PLN Persero Distribusi Jawa Barat dan Banten is on good

category. The purpose of this research is to know the influence implementation principles Good

Corporate Governance to Financial statement integrity at PT PLN Persero Distribusi Jawa Barat

dan Banten.

The method is used in this research is descriptive method and quantitative method. The

analyze unit in this observational is finance corporate, and finance statement of PT PLN (Persero) Distribusi Jawa Barat dan Banten that total 30 persons as population, and all population was made by sample by use of census tech. Data collecting tech in this observational is observation tech, questioner, interview, and searching (in Internet). the statistic test that used in this research is correlation of spearman’s rank, meanwhile hypothesis testing is used by t test. Statistical and also hypothesis testing examination used SPSS 12.0 for windows application.

Research result show up that: implementation principles Good Corporate Governance at

PT PLN Persero Distribusi Jawa Barat dan Banten was good, as well as financial statement integrity even was good. From now on data testing result is show up that corellation coefficient number beetwen cooperation effort existence and member welfare is 0,609%, and  influences level from implementation principles Good Corporate Governance to financial statement integrity is 37,09%. The rest of it which is as big as 62,91% regarded by other factors as mekanisme Good Corporate Governnace.

Key words: Good Corporate Governance, Principles Good Corporate Governance, financial statement integrity.

Latar Belakang

Beberapa praktik penyelenggaraan perusahaan yang telah dilaksanakan PT PLN (Persero) Distribusi Jawa Barat dan Banten untuk mendukung pelaksanaan Good Corporate Governance adalah pelaporan kondisi keuangan dan operasional perusahaan kepada Rapat Umum Pemegang Saham (RUPS).

Dengan diterapkannya Good Corporate Governance, maka PT PLN (Persero) dapat memaksimalkan nilai perseroan dengan cara meningkatkan prinsip Transparency, Accountability, Responsibility,Independency dan Fairness agar perusahaan memiliki daya saing kuat, baik secara nasional maupun internasional, serta menciptakan iklim yang mendukung investasi.

Implementasi prinsip Good Corporate Governance merupakan konsep yang menekankan pentingnya hak pemegang saham untuk memperoleh informasi dengan benar, akurat dan tepat waktu. Serta kewajiban perusahaan untuk mengungkapkan (disclosure) secara akurat, tepat waktu, dan transfaransi mengenai semua kinerja perusahaan, kepemilikan dan stakeholders. Diharapkan dapat menghasilkan integritas laporan keuangan, yang pada akhirnya meningkatkan kepercayaan pemakai laporan keuangan, termasuk investor.

Data

Sumber data yang digunakan peneliti pada penelitian mengenai pengaruh penerapan

prinsip-prinsip Good Corporate Governance terhadap integritas laporan keuangan adalah data

primer dan data sekunder.

Populasi

Populasi yang diambil oleh peneliti adalah karyawan bagian perencanaan corporate

sebanyak 15 orang, dan karyawan bagian keuangan sebanyak 15 orang. Jadi populasi yang

digunakan sebanyak 30 orang. Populasi yang ada pada penelitian ini relatif kecil, jadi peneliti

mengunakan penarikan sampel dengan metode sensus.

Teknik Pengumpulan Data

Teknik pengumpulan data pada penelitian mengenai pengaruh penerapan prinsip-prinsip

Good Corporate Governance terhadap integritas laporan keuangan ada beberapa langkah, antara lain, dengan penelitian lapangan seperti observasi, kuesioner dan wawancara, serta searcing (internet).

Analisis

Metode analisis yang digunakan peneliti dalam penelitian ini adalah metode deskriptif dan kuantitatif.

Hasil

Penerapan Prinsip-prinsip Good Corporate Governance di PT PLN (Persero) Distribusi Jawa

Barat dan Banten berada dalam kategori baik. hasil pengujian data muncul bahwa korelasi koefisien jumlah antara kerjasama usaha keberadaan dan kesejahteraan anggota adalah 0.609%,danpengaruh tingkat implementasi dari prinsip-prinsip Good Corporate Governance integritaslaporankeuangan adalah 37,09 % . Sisanya yang sebesar 62,91 % dianggap oleh faktor-faktor lain GCG.

The daily activity

I wake up at 6am every morning.  I press the snooze button five times every morning before I turn off the alarm and get up. I have a cup of tea and make breakfast. I usually read the newspaper while I have breakfast. Hello, this tuesdaaayyyy, i'm  free today, not going to campus. Stay at home and sleep, sleep, sleep again.

At home, i usually keep my niece (7month), its so fun. Playing with him. Oh ya, btw dont call me nanny okey? :p

After I have finished keep my niece,  I make a dinner.

After dinner I chill out on the sofa andwatch television. On television I usually watch the News. 

If I am sick I have to take my medication, but then I get into my pyjamas and set the alarm so I wake up in the morning. 

The last things I do is lock the door, turn off the lights, and go to bed.

Exercise 2 (softskill b.inggris)

1.      If I have enough apples, I (bake) will bake an apple pie this afternoon. 

2.      If I had enough apples, I (bake) would bake an apple pie this afternoon.3.      I will fix your bicycle if I (have) have a screwdriver of the proper size.4.      I would fix your bicycle if I (have) had a screwdriver of the proper size.5.      I (make) will make a tomato salad for the picnic tomorrow if the tomatoes in my gareden        are ripe.6.      I (make) would make a tomato salad for the picnic tomorrow if the tomatoes in my gareden were ripe.7.      Jack would shave today if he (have) had a sharp razor.8.      Jack will shave today if he (have) have a sharp razor.9.      Sally always answers the phone if she (be) is in her office.10.  Sally would answer the phone if she (be) were in her office right now.11.  I (not be) wouldn’t a student in this class if English (be) were my native language.

TUGAS SOFTSKILL B.INGGRIS

S              :    Subject

VPhrase  :   Verb Phrase

C              :    Compliment

MOT/P    :   Modifier of Time/Place

1.      George is cooking dinner tonight.

George / is cooking / dinner / tonight.

S     VPhrase         C        MOT

2.      Henry and Marcia have visited the president.

Henry and Marcia / have visited / the president.

      S                     VPhrase                 C

3.      We can eat lunch in this restaurant today.

We / can eat / lunch / in this restaurant / today.

  S     VPhrase     C         MOP              MOT

4.      Pat should have bought gasoline yesterday.

Pat / should have bought / gasoline / yesterday.

  S       VPhrase                   C              MOT

5.      Trees grow.

Trees / grow. 

  S         V

6.      It was raining at seven o’clock this morning.

It / was raining / at seven o’clock this morning.

S       VPhrase                  MOT

7.      She opened a checking account at the bank last week.

She / opened / a checking account / at the bank / last week.

  S     VPhrase           C                     MOP              MOT

8.      Harry is washing dishes right now.

Harry / is washing / dishes / right now.

   S        VPhrase         C        MOT

9.      She opened her book.

She / opened / her book.

  S     VPhrase          C

10.  Paul, William, and Marry were watching television a few minutes ago.

Paul, William, and Marry / were watching / television / a few minutes ago.

          S                                     VPhrase               C               MOT