IMPLEMENTASI GOVERNANCE DI KEMENTERIAN PERINDUSTRIAN REPUBLIK INDONESIA DAN PENGARUHNYA TERHADAP KINERJA
DOI:
https://doi.org/10.35591/wahana.v18i1.101Abstract
This study examines whether governance principles implementation in The Ministry of Industry of Republic Indonesia has been well implemented. This study also tests the effect of the implementation on Industry Ministry’s performance using the Ministry of Industry’s performance indicators which have been stipulated by the Minister of Industry in the Rule of Ministry of Industry No: 41/MIND/PER/3/2010, which are: stakeholder perspective and implementation of functional perspective. The typology of governance quality from TUGI is used to measure the implementation of governance principles. Using data from the internet survey, this study shows that most of the governance principles (orderly implementation of state administration, public interest, proportionality, professionalism, and accountability) are have been implemented well. Yet, there are two governance principles that have not been well implemented; they are law enforcement and transparency. In addition, this study reveals that although the governance principles have been implemented well in the Ministry of Industry, its only public interest principle that has impact on performance.
Keywords: governance principle, stakeholder perspective, implementation of functional perspective, performance, internet survey.
Downloads
References
Aryani, Anni Y. (2009). â€The Effect of Fairness Perception of Performance Measurement in the Balanced Scorecard Environmentâ€. Victoria University. Disertasi.
Babbie, Earl. 1990. “Survey Research Methodsâ€. Wadsowrth. 2nd Edition. USA.
Beaufort, Viviane de. (2004). “National Sistems or European Harmonization of Corporate Governance? Approach to the Consequences of the Principles during a Takeover Bid in The European Unionâ€. ESSEC.
Bridgman, Peter. (2007). â€Performance, Conformance, and Good Governance in the Public Sectorâ€. Chartered Secretaries Australia’s Public Sector.
Brignall, Stan., Sven, Modell. (2000). â€An Institutional Perspective on Performance Measurement and Management in the ‘New Public Sector’â€. Management Accounting Research. Vol. 11, pp: 281 – 306. Available online at http://www.idealibrary.com
Chaudhry, Imran Sharid., Shahnawaz, Malik., Khurram, NK., Shail, Rasool., (2009). “Factor Affecting Good Governance in Pakistan: An Empirical Analysisâ€. European Journal of Scientific Research. Vol. 35, No. 3, pp: 337 – 346.
CIPFA. (2004). “The Independent Commission on Good Governance in Public Servicesâ€. Good Governance Standard for Public Services.
Daniri. (2005). “Good Governance: Konsep dan Penerapannya Dalam Konteks Indonesiaâ€. Jakarta. PT Ray Indonesia.
---------. (2008). “Saatnya Berubah Dengan GCGâ€. Bisnis Indonesia. Edisi: 30/3/2008.
Denis DJ., Kruse TA. (2000). “Managerial Discipline and Corporate Performanceâ€. Journal of Corporate Finance. Vol. 7, pp. 209 – 233.
Diaswati, Mardiasmo., Paul, Barnes., Yuka, Sakurai. (2008). “Implementation of Good Governance by Regional Government in Indonesia: The Challengesâ€. IRSPM XII. Brisbane – Australia. pp. 1 – 36.
Dilman, A. Don. (2006). “Mail and Internet Surveys: The Tailored Design Methodâ€. Wiley. United Kingdom.
Eisenhardt, K. M. (1985). “Agency and Institutional Explanations of Compensation in Retail Salesâ€. Academy of Management Journal.
---------------. (1989). “Agency Theory: An Assessment and Reviewâ€. Accounting of Management Review.
GASB. (2008). “In the concept of statement No 2â€. http.//www.gasb.org/st/concepts. Retrieved on 8/5/2012 at 2.15 am.
Ghozali, Imam. 2011. “Analisis Mulitivariateâ€. Universitas Diponegoro. Semarang.
Greene, Richard. (2009). “Measuring Government Performance to Promote Transparencyâ€. The Public Manager – www.thepublicmanager.org. Spring. Heracleous, Loizos. (2001). “What is the Impact of Corporate Governance on Organizational Performanceâ€. UK: Blackwell Publishers.
Hermalin, BE., Weisbach, MS. (2003). “Board of Directors as an Endogenously Determined Institution: A Survey of the Economics Literatureâ€. Economic Policy Review. Federal Reserve Bank of New York. pp. 7 – 26. April.
Hill, L.W. Charles., Thomas, M. Jones. (1992). “Stakeholder – Agency Theoryâ€. Journal of Management Studies, 29:2.
Himmelberg, C., Hubbard, G., Palia, D. (1999). “Understanding the Determinants of Managerial Ownership and the Link Between Ownership and Performanceâ€. Journal of Financial Economics.
Jensen, M. C., Meckling, W. H. (1976). “Theory of the Firm: Managerial Behavior, Agency Cost, and Ownership Structureâ€. Journal of Financial Economic.
Kalagnanam, S. S., and R. M. Lindsay. 1999. “The Use of Organic Models of Control JIT Firms: Generalizing Woodward’s Findings to Modern Manufacturing Systemsâ€. Accounting, Organizations, and Society 24 (1), pp: 1 – 30.
Krina, Loina. (2003). “Indikator & Alat Ukur Prinsip Akuntabilitas, Transparansi, & Partisipasiâ€. Jakarta. Sekretariat Good Public Governance BPPN.
Kouzmin, Alexander., Elke, Loffler., Helmut Klages., Nada, Korac-Kakabadse. (1999). “Benchmarking and Performance Measurement in Public Sektors – Toward Learning for Agency Effectivenessâ€.The International Journal of Public Sektor Management. Vol. 12, No. 2, pp. 121 – 144.
Latifah, P Nurul. 2010. “Adakah Perilaku Oportunistik Dalam Aplikasi Agency Theory di Sektor Publik?â€. Fokus Ekonomi. Vol, 5 No, 2, pp 85 – 94.
Lennerfor, Thomas T. (2007). “The Transformation of Transparency on the Act on Public Procurement and the Right to Appeal in the Context of the War on Corruptionâ€. Journal of Business Ethics. 73:381-390.
Mardiasmo. (2004). “Akuntansi Sektor Publikâ€. Andi. Yogyakarta.
---------------. (2006). “Perwujudan transparansi dan akuntabilitas public melalui akuntansi sektor public suatu sarana Good Governanceâ€. Jurnal Akutansi Pemerintah, Vol.2, No. 1, Mei 2006 (pp. 1- 17).
Messier, W.F., Jr., Glover, S.M., dan D.F. Prawitt. (2006). “Auditing and Assurance Service: A Systematic Approach. 4th ED. McGraw-Hill/Irwin: New York, NY.
Monks, R. A. G. and Minow, N. (2004). “Corporate Governanceâ€. Oxford, Blackwell Publishing.
Mustopadidjaja. (2001). “Reformasi Birokrasi, Perwujudan Good Governance, dan Pembangunan Masyarakat Mandaniâ€.
Makalah disampaikan pada Silaknas ICMI 2001.
Nofianti, Leny. (2009). “Penerapan Good Corporate Governance (GCG) di Indonesiaâ€. Jurnal Akuntansi dan Keuangan. Vol. 14, No.2.
OECD. (1993). “Public Management Development: Surveyâ€. OCED pp.7. Paris.
Olivero, Gerald., Bande, K. Denise., Kopelman, Richard E. (1997). “Executive Coaching as A Transfer of Training Tool: Effects on Productivity in a Public Agencyâ€. Public Personal Management. Vol. 26, No. 4. Winter.
Oyugi, Walter O. (2000). “Decentralization for Good Governance and Developmentâ€. Regional Development Dialogue. Vol. 21, No. 1. Spring.
Peraturan Menteri Perindustrian No. 41/MIND/PER/3/2010 Tentang Peta Strategi dan Indikator Kinerja Utama Kementerian Perindustrian.
Prasojo, Eko & Teguh, Kurniawan. (2008). “Reformasi Birokrasi dan Good Governance: Kasus Best Practice dari Sejumlah Daerah di Indonesiaâ€. The 5th International Symposium of Jurnal Antropoligi Indonesia.
Priyantha, Renuka I. (2007). “New Public Personnel Management Reforms at Work inSri Lanka: A Waddling Effort of Transforming Civil Service?â€. Electronic copy available at: http://ssrn.com/abstract=1094309.
Quintyn, Marc. (2007). “Governance of Financial Supervisors and Its Effects – A Stocktaking Exerciseâ€. SUERF – The European Money and Finance Forum. Vienna.
Rohman, Abdul. (2007). “Pengaruh Peran Manajerial Pengelola Keungan Daerah dan Fungsi Pemeriksaan Intern Terhadap Kinerja Pemerintah Daerah (Survei pada Pemda Kota, Kabupaten, dan Propinsi di Jawa Tengah)â€. UNDIP. Jurnal Maksi. Vol. 7, No. 2, pp. 206 – 220.
Sachiko, Morita., Zaelke, Durwood. (2007). “Rule of Law, Good Governance, And Suistainable Developmentâ€. Seventh International Conference on Environmental Compliance and Eforcement. Sadjiarto, Arja. (2000). “Akuntabilitas dan Pengukuran Kinerja Pemerintahanâ€. Jurnal Akuntansi & Keuangan. Vol. 2, No. 2, pp. 138 – 150.
Samin, Rumzi. (2011). “Reformasi Birokrasiâ€. Jurnal FISIP UMRAH. Vol. 2, No. 2, pp 172 – 182.
Santiso, Carlos. (2001). “Good Governance and Aid Effectiveness: The World Bank and Conditionalityâ€. The Georgetown Public Policy Review. Vol. 7, No. 1 fall 2001. pp. 1 – 22.
Sekaran, Uma. (2006). “Metodologi Penelitian Untuk Bisnisâ€. Edisi 4, Jakarta : Salemba Empat.
Smismans, S. (2006). “Civil Society and Legitimate European Governanceâ€. Northampton, Edward Elgar Publishing.
Solihin, Dadang. (2007). “ Pengukurang Good Governance Indexâ€. BAPPENAS.
Solomon, Jill. Aris, Solomon. (2004). “Corporate Governance and Accountabilityâ€. John Wiley & Sons Ltd.
Sulistyo, Joko. (2012). “6 Hari Jago SPSS 17â€. Yogyakarta : Cakrawala.
Tuasikal, Askam. (2008). “Pengaruh Pengawasan, Pemahaman Sistem Akuntansi Keaungan Daerah dan
Pengelolaan Keuangna Terhadap Kinerja Unit Satuan Kerja Pemerintah Daerah (Studi pada Kabupaten dan Kota di Provinsi Maluku)â€. Finance and Banking Journal. Vol. 10, No.1, pp. 66-88.
Ulum, Akhmad S. (2011). “Peran Pengukuran Kinerja Dalam Mendukung Good Governance Dalam Perspektif Agency Theoryâ€. Jurnal Dinamika Akuntansi. Vol. 3, No.1, pp. 60 -66. UU No. 28 Tahun 1999 tentang Penyelenggaraan Negara yang bersih dan bebas KKN.
UU No. 25 Tahun 2009 tentang Pelayanan Publik.
Van der Stede, W. A., S. M. Young., and C. X. Chen. (2005). “Assessing the Quality of Evidence in Empirical Management Accounting Research: The Case of Survey Studiesâ€. Accounting, Organization, and Society 30 (7 – 8 ), pp: 655 – 684.
Watts, Ross l., dan Zimmerman, Jerold L. 1990. “Positive Accounting Theory: A Ten Year Perspectiveâ€. The Accounting Review. Vol. 65, No. 1, pp. 131 – 156.
Wintoki, MB., Linck, JS., Netter, JM., (2010). “Endogeneity and the Dynamics of Internal Corporate Governanceâ€. SSRN: http://ssrn.com.
World Bank. (2010). “Report on the Observance of Standards and Codes (ROSC)â€. retrieved at http://www.worldbank.org/ifa/rosc_cg. html.
Wulandari, Ndaruningpuri. (2006). “Pengaruh Indikator Mekanisme Corporate governance terhadap Kinerja Perusahaan Publik di Indonesiaâ€. Fokus Ekonomi, Vol. 1, No. 2. Pp 120-136.













