Page 8 - Modul CA - Etika Profesi dan Tata Kelola Korporat (Plus Soal)
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ETIKA PROFESI
DAN TATA KElOlA
KORPORAT
BaB X
PrINsIP taNGGUNG JaWaB DEWaN ................................................................................................................... 127
10.1 Latar Belakang ................................................................................................................................................... 128
10.2 Rincian Tugas dan Tanggung Jawab Dewan Komisaris yang Perlu Dilaksanakan ............................... 128
10.3 Peran Dewan Komisaris dan Direksi dalam Menegakkan Standar Etika............................................... 130
10.4 Proses Nominasi Anggota Dewan Komisaris dan Direksi ........................................................................ 130
10.5 Ukuran, Komposisi, dan Kompetensi Dewan Komisaris ........................................................................... 131
10.6 Asuransi terhadap Independensi Komisaris Independen .......................................................................... 132
10.7 Proses Pelaksanaan Tugas Dewan Komisaris dan Direksi......................................................................... 133
10.8 Akuntabilitas Dewan Komisaris dan Direksi: Penilaian Kinerja Terhadap Dewan dan
Anggotanya ......................................................................................................................................................... 134
10.9 Sistem Remunerasi Anggota Dewan .............................................................................................................. 135
10.10 Peran dan Tanggung Jawab Sekretaris Perusahaan ..................................................................................... 136
10.11 Fungsi Pengawasan ............................................................................................................................................ 136
BaB XI
KOMItE-KOMItE DI BaWaH DEWaN KOMIsarIs ........................................................................................... 143
11.1 Latar Belakang ................................................................................................................................................... 144
11.2 Manfaat Keberadaan Komite ........................................................................................................................... 144
11.3 Komite Nominasi dan Remunerasi ................................................................................................................ 149
11.7 DOKUMEN 149
Komite Kebijakan Risiko ..................................................................................................................................
11.4
149
Komite Kebijakan Corporate Governance .....................................................................................................
11.5
11.6
150
Komite-Komite Menurut Peraturan Menteri BUMN dan Bank Indonesia ............................................
Pelaksanaan Peran Komite di Indonesia Menurut Hasil Penilaian Bank Dunia (ROSC)
11.8 Peran Profesi Akuntan Profesional dalam Memfasilitasi Tanggung Jawab Komite .............................. 151
IAI
dan ASEAN CG Scorecard ............................................................................................................................... 151
11.9 Menggunakan ASEAN CG Scorecard untuk Menilai Komite-Komite di Perusahaan Terbuka ............. 152
BaB XII
PENGUNGKaPaN DaN traNsParaNsI, PENGENDaLIaN INtErNaL ....................................................... 155
12.1 Latar Belakang ................................................................................................................................................... 156
12.2 Kebijakan Pengungkapan ................................................................................................................................. 157
12.3 Prinsip ‘Comply or Explain’ terhadap CG Code .......................................................................................... 158
12.4 Saluran Komunikasi .......................................................................................................................................... 158
12.5 Pengungkapan dan Transparansi oleh Pihak Perantara (Intermediaries) ................................................ 158
12.6 Peran Pengendalian Internal dan Manajemen Risiko dalam Mengurangi Konflik
Keagenan dan Penegakan GCG ...................................................................................................................... 159
12.7 Peran Akuntan Profesional .............................................................................................................................. 162
12.8 Pelaksanaan Prinsip Pengungkapan dan Transparansi di Indonesia Menurut Hasil
Penilaian Bank Dunia dan IICD-ASEAN CG Scorecard ........................................................................... 162
12.9 Menggunakan ASEAN CG Scorecard untuk Menilai Praktik Pengungkapan dan
Transparansi ....................................................................................................................................................... 163
Ikatan Akuntan Indonesia v
