Keterbukaan atas penetapan besaran remunerasi anggota direksi dan anggota dewan komisaris pada perseroan terbatas terbuka

Pratiwiningsih, Moempoeni Sri (2017) Keterbukaan atas penetapan besaran remunerasi anggota direksi dan anggota dewan komisaris pada perseroan terbatas terbuka. Masters thesis, Universitas Pelita Harapan.

	Text (Title) Title.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (1MB)
	Text (Abstract) Abstract.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (300kB)
	Text (ToC) ToC.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (414kB)
	Text (Chapter 1) Chapter 1.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (421kB)
	Text (Chapter 2) Chapter 2.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (501kB)
	Text (Chapter 3) Chapter 3.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (329kB)
	Text (Chapter 4) Chapter 4.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (465kB)
	Text (Chapter 5) Chapter 5.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (314kB)
	Text (Bibliography) Bibliography.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (320kB)
	Text (Appendices) Appendices.pdf Restricted to Repository staff only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (542kB)

Abstract

Remunerasi selalu menjadi isu yang menarik dalam setiap penyelenggaraan RUPS Perseroan Terbatas Terbuka (PT Terbuka). Besaran remunerasi yang diterima oleh anggota Direksi dan anggota Dewan Komisaris PT Terbuka idealnya harus berjalan lurus dengan kemajuan usaha PT Terbuka tersebut. Keterbukaan atas remunerasi anggota Direksi dan anggota Dewan Komisaris PT Terbuka perlu dilakukan untuk memberikan transparansi kepada publik dan juga bagi para pemegang saham. Tesis ini meneliti pengaturan remunerasi anggota Direksi dan anggota Dewan Komisaris pada PT Terbuka dan bagaimana keterbukaan atas penetapan remunerasi anggota Direksi dan anggota Dewan Komisaris pada PT Terbuka. Dalam penelitian ini, jenis penelitian yang digunakan adalah penelitian yuridis normatif dengan jenis data yang digunakan adalah data sekunder. Pendekatan yang digunakan adalah pendekatan perundang-undangan. Pengumpulan data dilakukan dengan cara studi pustaka dan wawancara. Dari penelitian tersebut, dapat disimpulkan bahwa pengaturan remunerasi anggota Direksi dan anggota Dewan Komisaris PT Terbuka telah cukup diatur dalam Pasal 96 dan Pasal 113 UUPT serta POJK Nomor 34/POJK.04/2014. Dapat disimpulkan pula bahwa keterbukaan atas remunerasi anggota Direksi dan anggota Dewan Komisaris berdasarkan pengaturan UUPT dan POJK 34 secara substansi sudah memadai karena sudah memenuhi unsur-unsur ketepatan waktu dan kemudahan akses sehingga informasi dapat diterima dalam waktu yang bersamaan dan dalam kualitas yang sama pula. Akan tetapi keterbukaan tersebut belum cukup untuk memenuhi pengungkapan secara penuh (full disclosure) sebagaimana dimaksud dalam dunia pasar modal yang ditengarai karena pengaruh budaya masing-masing negara dimana institusi tersebut berada. Dalam hal kurangnya full disclosure keterbukaan atas remunerasi anggota Direksi dan Dewan Komisaris, selain peraturan perundangan tidak mengaturnya juga karena faktor etika yang dirasa tidak etis untuk mengungkapkan suatu jumlah tertentu secara terbuka kepada masyarakat / Remuneration is always the interesting issue in every activity of general meeting of shareholders in the limited public company. The amount of remuneration received by the board of directors and board of commissioners at the limited public company is ideally proportional to the business progress of company itself. Transparancy on the amount of remuneration for the board of directors and board of commissioners at the limited public company needs to be done to provide transparency to the public sector as well as shareholders themselves. This thesis examines about the remuneration arrangement toward the board of directors and board of commissioners at the limited public company and also how openness on the remuneration arrangement toward the board of directors and board of commissioners at the limited public company. In this research or thesis, the type of research is using normative juridical research with the type of data is using secondary data. The type of approach is using the legislation method. Data collection is applied in this research finalized by literature and interview. From this research, it is concluded that remuneration arrangement toward the board of directors and board of commissioners at the limited public company has been regulated in Article 96 and Article 113 UUPT as well as POJK with number reference 34/POJK.04/2014. It can be also concluded that openness on the remuneration toward the board of directors and board of commissioners at limited public company based on UUPT and POJK 34 is substantially adequate due to already comply with elements of time punctuality and ease of access so that information can be received at the same time and also with same quality.however, this kind of openness is not sufficient to comply with full disclosure as referred to the condition of the capital market in the world which suspected by cultural influence where the institution of each country located. In the lack of full disclosure of openness on the remuneration toward the board of directors and board of commissioners, also in addition that the law does not regulate due to the considered unethical factor in revealing the specified amount to the community or public sector openly

Actions (login required)

View Item