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SEMINAR AKUNTANSI MANAJEMEN

GOOD CORPORATE GOVERNANCE (GCG)

IDA AYU ARI PRAMANA

KADEK BUDI SURYANATA

NURFITRIANI

SYAIFIN NIZAR

UNIVERSITAS MATARAM

EKONOMI DAN BISNIS

AKUNTANSI

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KATA PENGANTAR

Pertama tama kami ucapkan puji sukur ke!a"irat Tu!an Yan# Ma!a Esa karena

$erkat %impa!an anu#era!&Na%a! ak!irna kami "apat mene%asaikan tu#as pem$uatan

maka%a! Seminar Akuntansi Manajemen an# $ertemakan men#enai '((" )(rp(rate

'(*ernance+

Ti"ak %upa kami ju#a men#ucapkan terima kasi! kepa"a se%uru! pi!ak pi!ak an#

mem$antu kami "a%am mene%esaikan tu#as ini terutama "(sen Seminar Akuntansi

Manajemen itu sen"iri "ikarenakan $im$in#an para $e%iau%a! kami ak!irna "apat

mene%esaikan maka%a! kami ini+Maka%a! ini "i$uat (%e! kami "en#an tujuan "i!arapkan sete%a! mem$aca maka%a! ini

para pem$aca seti"akna "apat men#erti "an mema!ami apa an# "imaksu" "en#an '(("

)(rp(rate '(*ernance+

Kami sa"ar $a!,a maka%a! an# kami $uat ini masi! jau! "ari $entuk sempurna (%e!

karena itu "i!arapkan sete%a! mem$aca maka%a! ini para pem$aca "apat mem$erikan kritik

"an saran kepa"a kami men#enai penu%isan maka%a! ini+

Seka%i %a#i kami ucapkan terima kasi!+

Mataram Mei -.1/

Ke%(mp(k 0

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DAFTAR ISI

a%aman 2u"u%+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ i

Kata Pen#antar++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ iiDa3tar Isi+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 4

BAB I 5 Pen"a!u%uan+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ + 6

1+1 7atar Be%akan#++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 6

1+- Rumusan Masa%a!+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 6

1+4 Tujuan Penu%isan+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 6

BAB II 5 Pem$a!asan+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ /

-+1 Permasa%a!an Etika "a%am Bisnis++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ /

-+- Pen#ertian Etika Bisnis++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 8

-+4 Pen#ertian '((" )(rp(rate '(*ernance 9')':+++++++++++++++++++++++++++++++++++++++++++++++++++ ;

-+6 Prinsip&prinsip '((" )(rp(rate '(*ernance++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 0

-+/ Ke$ijakan ')'+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 1-

-+8 Peranan Etika Bisnis "a%am Penerapan Good Corporate Governance 9')':+++++ 1-

BAB III 5 KESIMPU7AN++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 1/

4+1 Kesimpu%an+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 1/

DAFTAR PUSTAKA++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++ 18

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BAB I

PENDAHULUAN

1.1 Latar Belaa!"

Sekaran# ini< "unia usa!a semakin $erkem$an# "an mem$utu!kan pen#e%(%aan an#

semakin $aik "an se!at+ Etika $isnis ti"ak "isan#ka% %a#i memi%iki peran an# san#at $esar

"a%am !a% terse$ut+ Menerapkan etika $isnis secara k(nsisten se!in##a "apat me,uju"kan

ik%im usa!a an# se!at< e3isien "an transparan merupakan sa%a! satu sum$an#si! $esar an#

"apat "i$erikan (%e! "unia usa!a untuk men"(r(n# terciptana pasar an# e3isien< transparan

"an mampu mem$erikan man3aat an# $esar $a#i se%uru!stakeholder&na+

Saat ini serin#ka%i muncu% pertanaan apaka! etika $isnis merupakan suatu !a% an#

pentin# $a#i perusa!aan "a%am menja%ankan ke#iatan $isnisna+ Etika $isnis "ian##ap

se$a#ai suatu !a% an# merep(tkan an# sean"aina ti"ak "iin"a!kan pun suatu $isnis tetap

"apat $erja%an "en#an $aik "an mem$erikan keuntun#an+

Beran#kat "ari !a% itu< peran etika san#at $esar "a%am me%akukan ke#iatan $isnis