Implementation of Investigative Audit in the Principles of Good Corporate Governance in PT. Garuda Indonesia, Tbk (Persero)
DOI:
https://doi.org/10.26555/novelty.v14i1.a23839Keywords:
Investigative Audit, Good Corporate Governance, SOEs LossesAbstract
Introduction to the Problem: This study aims to determine the implementation of investigative audits in accordance with the principles of Good Corporate Governance (GCG) in State-Owned Enterprises (SOEs/Badan Usaha Milik Negara, BUMN) Persero in calculating state losses.
Purpose/Objective Study: This study uses a statutory approach and a case approach. The case study is exemplified in the case of PT. Garuda Indonesia (Persero) Tbk (“Garuda Indonesia”). The research specification used is the explanatory legal study which aims to test a theory or hypothesis in order to strengthen or reject the existing theory or hypothesis of the research results.
Design/Methodology/Approach: This is a normative juridical research, thus it is necessary to have an approach to the existing problems.
Findings: According to the findings of the study, it is shown that by conducting an investigative audit based on the Good Corportate Governance (GCG) principles after the decision No. 425/Pdt.Sus.PKPU/2021/PN.Niaga.Jkt.Pst., Garuda Indonesia can improve its financial management and performance. An investigative audit that is conducted in a transparent, accountable and independent manner will increase public trust in the company and ensure that the company adopts GCG principles in managing its finances.
Paper Type: Research Article
References
Ashton, R. H. (2012). Reliability and consensus of experienced wine judges:
Expertise within and between? Journal of Wine Economics, 7(1), 70-87. https://doi.org/10.1017/jwe.2012.6
Aslam, N. (2021). Pencegahan Korupsi Di Sektor BUMN Dalam Perspektif
Pelayanan Publik di Indonesia. Integritas: Jurnal Antikorupsi, 7(2), 359-372. https://doi.org/10.32697/integritas.v7i2.818
Cahyaningrum, D. (2009). Hambatan Implementasi Tata Kelola Perusahaan yang Baik (Good Corporate Governance) pada Badan Usaha Milik Negara (BUMN) yang berbentuk persero. Kajian, 14(3), 463-487.
Chilton, A. S., & Versteeg, M. (2015). The failure of constitutional torture prohibitions. The Journal of Legal Studies, 44(2), 417-452.
Christina, C., Biantara, D., & Handayani, S. (2020). Analisis Internal Audit Dan Kinerja Perusahaan Terhadap Harga Saham Pada PT. Garuda Indonesia Tbk. Accounting Cycle Journal, 1(1), 47-88.
Christiani, T. A. (2016). Normative and empirical research methods: Their usefulness and relevance in the study of law as an object. Procedia-Social and Behavioral Sciences, 219, 201-207. https://doi.org/10.1016/j.sbspro.2016.05.006
Ekatama, N., Novianto, W. T., & Purwadi, H. (2019). Problems in legalizing
abortion as legal protection for rape victims.
Journal of Health Policy and Management, 4(2), 117-127. https://doi.org/10.26911/thejhpm.2019.04.02.07
Eldridge, H. (2019). Juror comprehension of forensic expert testimony: A literature review and gap analysis. Forensic Science International: Synergy, 1, 24-34. https://doi.org/10.1016/j.fsisyn.2019.03.001
Freudenreich, B., Lüdeke-Freund, F., & Schaltegger, S. (2020). A stakeholder theory perspective on business models: Value creation for sustainability. Journal of Business Ethics, 166(1), 3-18.
Hamsyi, N. F. (2019). The impact of good corporate governance and
Sharia compliance on the profitability of Indonesia’s Sharia banks.
Problems and perspectives in management, (17, Iss. 1), 56-66. http://dx.doi.org/10.21511/ppm.17(1).2019.06
Hamzah, A. (2005) Perbandingan Pemberantasan Korupsi Di Berbagai Negara, Jakarta: Sinar Grafika.
Khalimi, K., & Susanto, S. (2017). Kedudukan Akuntan Publik Untuk Melakukan Audit Investigatif Terhadap Kekayaan Badan Usaha Milik Negara (Bumn) Persero Dalam Rangka Menghitung Kerugian Negara. Jurnal Hukum Staatrechts, 1(1).
Kurniawan, (2014). Hukum Perusahaan Karakteristik badan usaha berbadan hukum dan tidak berbadan hukum di Indonesia, Yogyakarta: Genta Publishing, 2014.
Nassaji, H. (2015). Qualitative and descriptive research: Data type versus
data analysis. Language teaching research, 19(2), 129-132. https://journals.sagepub.com/doi/pdf/10.1177/1362168815572747
Onodi, B. E., Okafor, T. G., & Onyali, C. I. (2015). The impact of forensic investigative methods on corporate fraud deterrence in banks in Nigeria. European Journal of Accounting, Auditing and Finance, 3(4), 69-85.
Puslitbang Hukum dan Peradilan Mahkamah Agung RI, (2010). Makna “Uang Negara” dan “Kerugian Negara” dalam Putusan Pidana Korupsi Kaitannya dengan BUMN/Persero. Jakarta: Mahkamah Agung.
Putusan Mahkamah Konstitusi (2017) Nomor. 25/PUU/XIV/2016 tanggal 25 Januari 2017.
Puyvelde, V.S., Caers, R., Du Bois, C., & Jegers, M. (2012). The governance of nonprofit organizations: Integrating agency theory with stakeholder and stewardship theories. Nonprofit and voluntary sector quarterly, 41(3), 431-451. https://journals.sagepub.com/doi/abs/10.1177/0899764011409757
Prabowo, M. S., & Sulistianingsih, D. (2020). Health Administration in Organizing Indonesian Hajj from the Legal and Managerial Perspective of Good Corporate Governance: A Systematic Study. Systematic Reviews in Pharmacy, 11(12), 1214-1217.
Rotinsulu, T. M. S. (2020). Analisis hukum terhadap penerapan prinsip transparansi dan akuntabilitas dalam good corporate governance sehubungan dengan pengajuan laporan keuangan pt Garuda Indonesia (persero) tbk tahun 2018= Legal analysis of the implementation of transparency and accountability principles in good corporate governance in connection with the submission of financial statements of PT Garuda Indonesia (persero) tbk 2018 (Doctoral dissertation, Universitas Pelita Harapan).
Saptono, P. B., & Purwanto, D. (2022). Factors causing the ineffectiveness of Good Corporate Governance in preventing Corruption in State-Owned Enterprises. Integritas: Jurnal Antikorupsi, 8(1), 77-94. https://doi.org/10.32697/integritas.v8i1.870
Schillemans, T., & Bjurstrøm, K. H. (2020). Trust and verification: Balancing
agency and stewardship theory in the governance of agencies.
International Public Management Journal, 23(5), 650-676. https://doi.org/10.1080/10967494.2018.1553807
Shaikh, I. A., & O’Connor, G. C. (2020). Understanding the motivations of
technology managers in radical innovation decisions in the
mature R&D firm context: An Agency theory perspective. Journal of Engineering and Technology Management, 55, 101553. https://doi.org/10.1016/j.jengtecman.2020.101553
Shapiro, B. J. (2022). Beyond reasonable doubt and probable cause: Historical perspectives on the Anglo-American law of evidence. Univ of California Press.
Silverstone, H., Sheetz, M., Pedneault, S., & Rudewicz, F. (2012). Forensic accounting and fraud investigation for non-experts. John Wiley & Sons.
Siringo-Ringo, A., Nasution, B., Sirait, N. N., & Siregar, M. (2021, June). Sustainable oil palm plantations as a form of state-owned enterprise management with good faith standard. In IOP Conference Series: Earth and Environmental Science (Vol. 782, No. 3, p. 032042). IOP Publishing. https://iopscience.iop.org/article/10.1088/17551315/782/3/032042/meta
Smith, G. S., & Crumbley, D. L. (2009). Defining a forensic audit.
Journal of Digital Forensics, Security and Law, 4(1), 3. https://doi.org/10.15394/jdfsl.2009.1054
Supramono, G. (2016). BUMN Ditinjau Dari Segi Hukum Perdata, Jakarta: Rineka Cipta.
Susanto, S. (2017, December). Harmonisasi Hukum Makna Keuangan Negara Dan Kekayaan Negara Yang Dipisahkan Pada Badan Usaha Milik Negara (Bumn) Persero. In Proceedings (Vol. 2, No. 1).
Susanto, S., & Bastianon, B. (2020). Fungsi Investigatif Dalam Kebebasan Hakim Memutus Perkara Yang Didasarkan Pada Penerapan Hukum Pembuktian. Jurnal Surya Kencana Dua Dinamika Masalah Hukum Dan Keadilan, 6(2). 10.32493/SKD.v6i2.y2019.3997
Suwandi, I., Arifianti, R., & Rizal, M. (2018). Pelaksanaan Prinsip-Prinsip Good Corporate Governance (GCG) PADA PT. Asuransi Jasa Indonesia (JASINDO). Jurnal Manajemen Pelayanan Publik, 2(1), 45-54. https://doi.org/10.24198/jmpp.v2i1.21559
Wahyudi, D. A. (2020). Manajemen Laba Dan Luas Pengungkapan Sustainability Report Dengan Good Corporate Governance Sebagai Variabel Moderasi (Doctoral Dissertation, Universitas Airlangga).
Yuanita, E. (2017). Analisis terhadap putusan pengadilan Niaga Atas Penolakan Permohonan Pernyataan Pailit yang Diajukan Oleh PT. Magnus Indonesia terhadap PT. Garuda Indonesia. Jurnal Hukum & Pembangunan, 36(3), 257-288. http://dx.doi.org/10.21143/jhp.vol36.no3.1259
Zulyadi, R. (2020). Judge's Role in Court to Eradicate Corruption According to Law Number 20 in 2001 (Study of Decision 16/PID. SUS. K/2011/PN. MDN). Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 3(2), 1280-1288. https://doi.org/10.33258/birci.v3i2.972
