ANALISIS IMPLEMENTASI PRINSIP-PRINSIP GOOD CORPERATE GOVERNANCE (CCG) TERHADAP PERSEPSI MASYARAKAT DAN KINERJA KEUANGAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KOTA PALOPO

Burhan Rifuddin

Abstract


Abstract: The main problem of this research is how is the implementation of the principles of Good Corporate Governance (GCG) towards public perceptions and financial performance in Palopo Municipal Water Company (PDAM)? The sub-points of the problem are: 1. How is the implementation of GCG principles in PDAM Palopo City? 2. What is the community perception of PDAM Palopo City? 3. What is the financial performance of PDAM Palopo City? 4. How is the relationship of GCG principles implementation to financial performance in PDAM Palopo City. This study aims to: a. To find out the implementation of GCG principles in PDAM Palopo City, b. To find out the public perception of PDAM Palopo City, c. To find out the financial performance in PDAM Palopo City, d. To find out the relationship of GCG principles implementation to financial performance in PDAM Palopo City. The data source used in this study is primary data obtained directly from the research object as the source of information sought in this case comes from the PDAM Palopo City office and secondary data through library research related to the title of the research and data collection through interviews , observation, documentation, triangulation, questionnaire. The approach used is a case study approach. Analysis of balanced qualitative and quantitative data in a balanced manner (Concurrent Trianggulation). The results showed that: 1) The implementation of GCG principles in 2010-2012 (pre) in PDAMs went well with a percentage of 49.74% and after the implementation of GCG in 2012-2014, the application was very good with a percentage of 53.57%. 2) Public perception of PDAM Palopo City is classified as good with a percentage of 50.27%. 3) Financial performance in Palopo City PDAM is classified as less by obtaining a value from the financial aspect 45, due to the decline in profitability indicators every year such as NPM, ROA and ROE. 4) The application of GCG does not have a strong relationship to financial performance because the low positive relationship of pre and post GCG implementation in PDAMs only strengthens in the administration section, while in financial performance is not in line.

Keywords: Good Corporate Governance, Community Perception, Financial Performance.

 

 

Abstrak: Permasalahan pokok penelitian ini adalah bagaimana implementasi prinsip-prinsip Good Corporate Governance (GCG) terhadap persepsi masyarakat dan kinerja keuangan di Perusahaan Daerah Air Minum (PDAM) Kota Palopo? Adapun sub pokok masalahnya yaitu: 1. Bagaimana implementasi prinsip-prinsip GCG di PDAM Kota Palopo? 2. Bagaimana persepsi masyarakat terhadap PDAM Kota Palopo? 3. Bagaimana kinerja keuangan di PDAM Kota Palopo? 4. Bagaimana hubungan dari implemantasi prinsip-prinsip GCG terhadap kinerja keuangan di PDAM Kota Palopo. Penelitian ini bertujuan: a. Untuk mengetahui implementasi prinsip- prinsip GCG di PDAM Kota Palopo, b. Untuk mengetahui persepsi masyarakat terhadap PDAM Kota Palopo, c. Untuk mengetahui kinerja keuangan di PDAM Kota Palopo, d. Untuk mengetahui hubungan dari implementasi prinsip-prinsip GCG terhadap kinerja keuangan di PDAM Kota Palopo. Sumber data yang digunakan dalam penelitian ini adalah data primer yang diperoleh secara langsung dari objek penelitian sebagai sumber informasi yang dicari dalam hal ini berasal dari kantor PDAM Kota Palopo dan data sekunder melalui studi pustaka (library research) berkaitan dengan judul penelitian serta pengumpulan data melalui wawancara, observasi, dokumentasi, trianggulasi, kuesioner. Adapun pendekatan yang  digunakan adalah pendekatan studi  kasus. Analisis data campuran kualitatif dan kuatitatif secara seimbang (Concurrent Trianggulation). Hasil penelitian menunjukkan bahwa : 1) Implemtasi prinsip-prinsip GCG tahun 2010-2012 (pra) di PDAM berjalan baik dengan persentase 49,74% dan sesudah penerapan GCG di tahun 2012-2014, penerapannya sangat baik dengan persentase 53,57%. 2) Persepsi masyarakat terhadap PDAM Kota Palopo adalah tergolong baik dengan persentase 50,27%. 3) Kinerja keuangan di PDAM Kota Palopo tergolong kurang dengan memperoleh nilai dari aspek keuangan 45, disebabkan penurunan setiap tahunnya indikator profitabilitas seperti NPM,ROA dan ROE.

4) Penerapan GCG tidak memiliki hubungan yang kuat terhadap kinerja keuangan dikarenakan hubungan positif rendah dari pra dan pasca implementasi GCG di PDAM hanya memperkuat di bagian administrasi, sedangkan di kinerja keuangan tidak sejalan.

Kata Kunci : Good Corporate Governance, Persepsi Masyarakat, Kinerja Keuangan.


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