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All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang
Redika Regina Cindy
Universitas Islam Riau
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IMPLEMENTASI PRINSIP GOOD CORPORATE GOVERNANCE DALAM PERUSAHAAN TERBUKA Redika Regina Cindy; Herman Setiawan; Zulfikri Toguan
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Publish
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.14018

Abstract

Good Corporate Governance (GCG) is a corporate management system grounded in the principles of transparency, accountability, responsibility, independence, and fairness as the foundation of healthy and sustainable governance in publicly listed companies. This normative study analyzes three key issues, namely the construction of GCG principles within the legal framework of publicly listed companies in Indonesia, the implementation mechanism of GCG in banking companies listed on the Indonesia Stock Exchange, and the legal implications of GCG implementation on firm value. The approach employed is a statutory approach and a conceptual approach by examining various regulations, legal doctrines, and relevant academic literature. The results indicate that Indonesia's GCG legal framework has developed significantly through various sectoral regulations, although implementation gaps remain a structural challenge requiring institutional strengthening and consistent law enforcement. Optimal application of GCG principles is proven to positively correlate with increased firm value through improved financial performance, risk management efficiency, and investor confidence. This study recommends cross-sectoral GCG regulatory harmonization as a strategic step in strengthening the governance of national publicly listed companies.
TANGGUNG JAWAB SOSIAL PERUSAHAAN BAGI PERUSAHAAN PENANAMAN MODAL Herman Setiawan; Redika Regina Cindy; Zulfikri Toguan
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 12 No. 02 (2026): Volume 12 No. 2, Juni 2026 Publish
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v12i02.14097

Abstract

Corporate Social Responsibility (CSR) is both a legal obligation and an ethical commitment inherent in every investment company operating in Indonesia as mandated by Law Number 40 of 2007 on Limited Liability Companies and Law Number 25 of 2007 on Investment. This normative study analyzes three key issues, namely the legal construction of CSR within the investment regulatory framework in Indonesia, the implementation mechanism of CSR by investment companies, and the legal implications of investment companies' non-compliance with CSR obligations. The approach employed is a statutory approach and a conceptual approach by examining various regulations, legal doctrines, and relevant academic literature. The results indicate that Indonesia's CSR legal framework has provided a sufficiently adequate normative foundation, yet its implementation still faces serious challenges regarding standard uniformity, oversight mechanisms, and effective legal consequences. This study recommends strengthening operational and measurable CSR technical regulations as an instrument to drive real contributions from investment companies toward sustainable development.
Co-Authors Herman Setiawan Zulfikri Zulfikri