Article Sidebar

Download
PDF
Statistic
Read Counter : 1224 Download : 1509

Downloads

Download data is not yet available.

Main Article Content

Abstract

GCG (Good Corporate Governance) is the most popular principle to keep integrity for organization in the world. Almost all countries in the world keep this principle for building accountability and transparency. Unfortunately, in the practice, GCG has less interpretation about the value of stakeholder. This research is aiming at reconstruction GCG (OECD version) and looking for the more acceptable concept for Islamic values. Hopefully, it can give solution for the problem itself. Having analyzed values and characters of SET, we construct new GCG based on sharia’s values. These values are; first; understanding about stakeholder company more deeply, second; the principle about stakeholder rights; third; the equality about stakeholder behaviour; fourth; principle of transparency;fifth; about accountability of company.

Article Details

License

Copyright (c) 2017 Authors

Creative Commons License

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
How to Cite
Wulandari, A., Irianto, G., & Ludigdo, U. (2017). TELAAH KRITIS ATAS KONSEP GOOD CORPORATE GOVERNANCE DITINJAU DARI SHARI’ATE ENTERPRISE THEORY. Jurnal Ekonomi & Keuangan Islam, 1(2), 123–139. https://doi.org/10.20885/jeki.vol1.iss2.art1
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX
Crossref
Scopus
Google Scholar
Europe PMC

References

  1. Affifudin. (2004). Ilmu Sosial Profetik: Pembiayaan Mudharabah Bank Syariah- Kajian Pernyataan Standar Akuntansi Keuangan No.59 (Perbankan Syari’ah). Tesis. Malang: Pasca Sarjana Universitas Brawijaya.
  2. Alamsyah, A.F. (2008). Akuntansi dan Ideologi: Perumusan Konsep Dasar Akuntansi Syari'ah. Malang : UIN Malang Press.
  3. Andayani, W. (2001). Good Corporate Governance Sebagai Syarat Perusahaan Publik Untuk Mendapatkan Dana Investasi, Jurnal Lintasan Ekonomi,. XVIII (2): 36-45.
  4. Beasley, M. (1996). An empirical Analisis of The Relation Between The Board of Director Compesation and Financial Statement Fraud, The Accounting Review, 71: 443-465.
  5. Bernhart, S.,W. dan Rosenstien S. (1998). Board Composition, Managerial Owmership, and Firm Performance: An Empirical Analysis, Financial Review, 33:1-16.
  6. Boediono, A., R. (2003). Peradilan Agama dan Hukum Islam di Indonesia. Banyu Media.
  7. Burrel, G dan G. Morgan. (1994). Sosiological Paradigms and Organizational Analysis: Element of The Sosiology of Corporate Life. England: Ashgate Publishing Limited.
  8. Chtrourou, S., M, J. Bedard, dan L. Courteau. (2001). Corporate Governance and Earnings Management. Working Paper. http://papers.ssrn.com.
  9. Darmawati, D., Khomsiyah, Rahayu, R.,G. (2004). Hubungan Corporate Governance dan Kinerja Perusahaan. Simposium Nasional Akuntansi VII. 382-406.
  10. Emirzon, J. (2007). Prinsip-prinsip Good Corporate Governance: Paradigma Baru dalam Praktik Bisnis Indonesia. Yogyakarta: Genta Press.
  11. Eisenhardt, K., M. (1989). Agency Theory: An Assessment and Review, Academicy of Management Review, 14: 57-74.
  12. Gunarsih, T. (2003). Struktur Kepemilikan Sebagai Salah Satu Mekanisme Corporate Governance, Kompak (8).
  13. Halim, M. (2007). Dialektika Kritis Laporan Keuangan Atas Representatif Kinerja Perusahaan (Studi Pada Industri Food and Baverages yang Go Publik di BEJ). Thesis. Malang: Pasca Sarjana Universitas Brawijaya.
  14. Harahap, S., S. (1997). Akuntansi Islam. Jakarta: Bumi Aksara
  15. ______(2008). Kerangka Teori dan Tujuan Akuntansi Syari’ah. Jakarta: Pustaka Quantum.’
  16. Hardiman, F., B. (1990). Kritik Ideologi: Pertautan Pengetahuan dan Kepentingan. Cetakan I. Yogyakarta: Penerbit Kanisius.
  17. Hastuti, T., D. (2005). Hubungan Antara Good Corporate Governance dan Struktur Kepemilikan Dengan Kinerja Keuangan (Studi Kasus pada Perusahaan yang Listing di Bursa Efek Jakarta. Makalah SNA VIII, hlm. 238.
  18. Indrayani, M dan Nurkholis. (2001). Persepsi Manajemen Perusahaan Terhadap Prinsip-prinsip Good Corporate Governance (Studi pada 36 Perusahaan di Indonesia),TEMA, II (2): 136-157.
  19. Iskander, M. dan Chamlou, N. (2000). Corporate Governance: A Framework for Implementation. Washington D.C., USA: The World Bank.
  20. Jensen, M.,C., and W.,H., Meckling. (1976). Theory of The Firm: Managerial Behaviour, Agency Cost, and Ownership Structure, Journal of Financial and Economic, (3): 305-360.
  21. Jensen, M.,C. dan W.,H., Meckling. (2003). Corporate Governance and “Economic Democracy†: An Attack on Freedom. Social Science Research Network (SSRN). Electronit Library. http://papers.ssrn.com//abstract 52132.
  22. Kaihatu, T., S. (2006). Good Corporate Governance dan Penerapannya di Indonesia, Jurnal Manajemen dan Kewirausahaan, 8 (1): 1-9.
  23. Khomsiyah. (2003). Hubungan Corporate Governance dan Pengungkapan Informasi: Pengujian Secara Simultan. Simposium Nasional Akuntansi. Hlm. 200 -219
  24. Klein, A. (2002). Audit Committee, Board of Director Characteristic and Earnings Management, Journal Accounting and Economics (33): 375-400.
  25. Kusumawati, D., N. dan B. Riyanto, LS. (2005). Corporrate Governance dan Kinerja: Analisis Pengaruh Compliance Reporting dan Struktur Dewan terhadap Kinerja. Makalah SNA VIII. 248-261.
  26. Lastanti, H., S. (2005). Hubungan Struktur Corporate Governance dengan Kinerja Perusahaan dan Reaksi Pasar. Makalah KPA. 1-18.
  27. NN. (2004). The Impact of Corporate Governance Practises on Firms’ Financial Performance. Evidence from Malaysian Companies. ASEAN Economic Bulletin, 21 (3): 308-318.
  28. Midiastuty, P., P. dan M. Machfoedz. (2003). Analisis Hubungan Mekanisme Corporate Governance dan Indikasi Manajemen Laba. Simposium Nasional Akuntansi VI. 176-212.
  29. Mitton, T. (2002). A Cross – Firm Analysis of The Impact of Corporate Governance on East Asian Financial Crisis. Social Science Research Network (SSRN). Electronit Library. http://papers.ssrn.com//abstract 246030
  30. Morgan, G. (1988). Accounting as Reality Construction: Toward a New Epistemology for Accounting Practice, Accounting, Organization and Society, 13(5): 477-485.
  31. Muhadjir, N. (2000). Metodologi Penelitian Kualitatif. Edisi IV. Yogyakarta: Rake Sarasin.
  32. ______(2004). Wahyu dalam Paradigma Penelitian Ilmiah Plularisme Metodologik: Metodologi Kualitatif. Bunga Rampai Metode Penelitian Agama : Suatu Pengantar. Yogyakarta: Tiara Wacana, hlm. 71-83.
  33. Muhammad. (2000). Prinsip-prinsip Akuntansi dalam Al-Qur’an. Yogyakarta: UII Press.
  34. Roslender, R. (1992). Sociological Perspectives on Modern Accountancy. London: Routledge.
  35. Salim, E. (2000). Membangun Good Corporate Governance. www.transparansi.or.id.
  36. Siallagan, H dan M. Machfoed. (2006). Mekanisme Corporate Governance:, Kualitas Laba dan Nilai Perusahaan. Makalah SNA 9. 1-22.
  37. Siregar, S.,V.,.N.,P. dan S. Utama. (2005). Pengaruh Struktur Kepemilikan, Ukuran Perusahaan, dan Praktek Corporate Governance Terhadap Pengelolaan Laba (Earnings Management). Makalah SNA VIII. 475-489.
  38. Slamet, M. (2001). Enterprise Theory Dalam Kontruksi Akuntansi Syari’ah (Studi Teoritis Pada Akuntasi Syari’ah). Skripsi. Malang: Fakultas Ekonomi-Universitas Brawijaya.
  39. Shleifer, A. dan Vishny, W. (1986). Large Shareholders and Corporate Control, Journal of Political Economy, (94): 461-488.
  40. Sudharmono, J. (2004). Be G2C – Good Governed Company: Panduan Praktis bagi BUMN Untuk Menjadi “G2C – Good Governed Company†dan Mengelolanya Berdasarkan Suara Hati. Jakarta: Elex Media Computindo.
  41. Sulistyanto, H., S, dan M., S. Prapti. (2003). "Good Corporate Governance: Bisakah Meningkatkan Kepercayaan Masyarakat. EKOBIS. Vol.4/No.4/Januari.
  42. Sulistyanto, H., S, dan H. Wibisana. (2003). "Good Corporate Governance: Bisakah Diterapkan di Indonesia?, Widya Warta. No.2 Tahun XXVI/Juli 2003, ISSN: 0854-1981.
  43. Surya, I. dan I. Yustiavanda. (2006). Peranan Good Corporate Governance: Mengesampingkan Hak-Hak Istimewa Demi Kelangsungan Usaha. LKPM: Fakultas Hukum Universitas Indonesia.
  44. Tangkilisan, H., N., S. (2003). Manajemen Keuangan Bagi Analisis Kredit Perbankan: Mengelola Kredit Berbasis Good Corporate Governance. Yogyakarta: Balairung & Co.
  45. Thaha, M. Muhammad. (2003). Arus Balik Syari’ah. Yogyakarta: LKiS.
  46. Triyuwono, I. (1996). Teori Akuntansi Berhadapan dengan Nilai-nilai Islam, Jurnal Ulumul Qur’an IV, 5 (2): 44-61.
  47. ______ (1997a). Akuntansi Syari’ah†dan Koperasi Mencari Bentuk dalam Metafora Amanah, Jurnal Akuntansi dan Auditing Indonesia,1(1): 1 – 46.
  48. ______(1998). Metodologi Islamisasi Ilmu Pengetahuan: Orientasi Masa Depan. Salam. Edisi 2&3: 82-102.
  49. ______(2000a). Organisasi dan Akuntansi Syari’ah. Yogyakarta. LkiS
  50. ______ (2000b). Shari’ate Accounting: An Ethical Construction of Accounting Discipline, Gadjah Mada International Journal of Business, 2 (2): 233 - 251.
  51. ______ (2000c). Akuntansi Syari’ah: Implementasi Nilai Keadilan dalam Format Metafora Amanah, Jurnal Akuntansi dan Auditing Indonesia, 4 (1): 1-34.
  52. ______ (2001). Metafora Zakat dan Shari’ate Enterprise Theory Sebagai Konsep Dasar dalam Membentuk Akuntansi Syari’ah, Jurnal Akuntansi dan Auditing Indonesia, 5 (2).
  53. ______ (2002a). Sinergi Oposisi Biner: Formulasi Tujuan Dasar Laporan Keuangan Akuntansi Syari’ah. Simposium Nasional I. Sistem Ekonomi Islam.
  54. ______ (2002b). Kritik Atas Konsep Teori yang Digunakan Dalam Standar Akuntansi Perbankan Syari’ah. Seminar dan Musyawarah Nasional Forum Sillaturahmi Studi Ekonomi Islam. Malang: Fakultas Ekonomi Universitas Brawijaya.
  55. ______ (2002c). Konsep Dasar Teori Akuntansi Syari’ah. Seminar Shari’ah Accounting Event. Jakarta: Fakultas Ekonomi Universitas Indonesia.
  56. ______(2006). Perspektif, Metodologi dan Teori Akuntansi Syari’ah. Jakarta. Raja Grafindo Persada.
  57. Vafeas, N. and Afxentiou, Z. (1998). The Association between The SEC’s 1992 Compensation Disclosure Rule and Executive Compensation Policy Changes, Journal of Accounting and Public Policy, (17): 27-54.
  58. Wahyudi, I. (1997). Does Accounting Need a New Methodology?, Kelola. 16: 116-123.
  59. ______ (1999). Mainstream Accounting and its Paradigms: A Critical Analysis,. Gadjah Mada International Journal of Business, 1(2): 99 - 112.
  60. Wardhani, R. (2006). Mekanisme Corporate Governance dalam Perusahaan yang Mengalami Permasalahan Keuangan (Financially Distressed Firm). Makalah SNA 9. 1-26 .
  61. Zuhdi, R. (2004). Telaah Kritis Atas Compensation Plan - Bonus Plan Dalam Manajemen Laba (Perspektif Syari’ah). Tesis. Malang: Pasca Sarjana Universitas Brawijaya.