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Etika Bisnis dan Profesi 1
PERILAKU ETIKA DALAM BISNIS
Etika Bisnis dan Profesi 2
LINGKUNGAN BISNIS
Tuntutan Shareholder dan Masyarakat terhadap keberadaan bisnis dan profesi makin meningkat: Stakeholder menghendaki agar kegiatan bisnis
menghargai nilai-nilai & kepentingan mereka Corporate directors diminta mengelola bisnis
dgn etis Perusahaan diminta utk lebih bertanggung
jawab, transparan, dan etis Kinerja tidak lagi diukur dari “berapa yg
diperoleh”, tetapi “bagaimana hasil tersebut dicapai secara etis”
Etika Bisnis dan Profesi 3
Faktor Yang Mempengaruhi Perilaku Bisnis
Physical Kualitas air dan udara, keamanan
Moral Kebutuhan akan kejujuran (fairness) dan
keadilan (equity) Bad Judgment
Kesalahan operasi, kompensasi eksekuitf Activist Shareholders
Shareholders etis, konsumen dan environmentalist
Etika Bisnis dan Profesi 4
Faktor Yang Mempengaruhi Perilaku Bisnis (2)
Economic Kelemahan, tekanan utk bertahan
Competition Tekanan global
Financial Malfeasance Berbagai skandal akuntansi dan keuangan
Governance Failures Pengakuan thd arti penting good
governance dan isu-isu etika
Etika Bisnis dan Profesi 5
Faktor Yang Mempengaruhi Perilaku Bisnis (2)
Accountability Kebutuhan akan transparansi
Synergy Publisitas, perubahan-perubahan yg
berhasil Institutional Reinforcement
Hukum/UU baru utk mereformasi praktik bisnis dan profesi
Etika Bisnis dan Profesi 6
HARAPAN BARU DALAM BUSINESS Konsep Lama (Milton Friedman): “Laissez-faire,
profit oriented” banyak menimbulkan masalah Friedman mengatakan:
“in a free-enterprise, private property system a corporate executive…has [the] responsibility to make as much money as possible while conforming to the basic rules of society, both…in law and in ethical custom”“[This is] the appropriate way to determine the allocation of scarce resources to alternative uses”
Etika Bisnis dan Profesi 7
Perubahan Pandangan Keberhasilan perusahaan ditentukan oleh
ketergantungan antara bisnis dan masyarakat Sukses ditentukan oleh keseimbangan antara
laba dan kepentingan stakeholders Sukses perusahaan ditentukan oleh kerangka
yang berorientasi pada stakeholder luas termasuk “apa yang diperoleh” dan “bagaimana memperolehnnya”
Muncul = stakeholder accountability model
Etika Bisnis dan Profesi 8
GOVERNANCE & STAKEHOLDER ACCOUNTABILITY TREND BARU
Fiduciary responsibility difokuskan ke public Legal liability bagi corporate directors Penjelasan manajemen kpd shareholder ttg
kecukupan internal control Struktur governance diarahakan pada
“bagaimana laba tertentu dihasilkan”
Etika Bisnis dan Profesi 9
Corporate Stakeholder Accountability
CORPORATION
Shareholders
Activists
Government
Creditors
Lenders
Karyawan
Customers
Suppliers
Others (media etc)
Etika Bisnis dan Profesi 10
KERANGKA CORPORATE GOVERNANCE
Shareholder
Memilih
Auditor
Board of Directors & Subcommittees:
Audit, Governance, Compensation
Key Board Control Function:
Set guidance and boundaries (policies, codes, culture)
Set Direction (Strategies, goals, remuneration, incentives)
Appoint CEO, who appoints other executives
Arrange for Resources
Monitor Feedback (operational, policy compliance, financial reports
Report to shareholders, Govern
Advises on Auditor
Etika Bisnis dan Profesi 11
MANAJEMEN BERBASIS NILAI, REPUTASI DAN RISIKO
NILAI (VALUE) Hypernorm
Nilai yang dihormati secara universal oleh stakeholders dan budaya seluruh dunia
Berisi Nilai Dasar: Honesty, fairness, Compassion, Integrity, Predictability, Responsibility
Etika Bisnis dan Profesi 12
REPUTASI
MANAJEMEN BERBASIS NILAI, REPUTASI DAN RISIKO (2)
Reliability
Responsibility
Trustworthiness
Credibility
CORPORATE REPUTATION
Etika Bisnis dan Profesi 13
MANAJEMEN BERBASIS NILAI, REPUTASI DAN RISIKO (3)
RISIKO Manajemen dan auditor hrs
memperhatikan “risk management (RM)” RM = budaya, proses, dan struktur yang
diarahkan untk mengelola secara efektif “potential opportunity” dan “adverse effect”
RM dapat didesain utk menghindari “unfortunate consequences” yg melekat dari setiap risiko
Etika Bisnis dan Profesi 14
ETHICAL RISKS
STAKEHOLDERS EXPECTATIONS NOT MET ETHICAL RISK
Shareholders
• Stealing, misuse of fund/assets
• Conflict of interests with officers
• Performance level
• Reporting Transperancy
Honesty, integrity
Predictability, responsibility
Responsibility, honesty
Honesty, integrity
Employees
• Safety
• Diversity
• Child and/or sweatshop labor
Fairness
Fairness
Compassion, Fairness
Etika Bisnis dan Profesi 15
STAKEHOLDERS EXPECTATIONS NOT MET ETHICAL RISK
Customer
• Safety
• Performance
Fairness
Fairness, Integrity
Environmentalist
• Pollution Integrity, Responsibility
ETHICAL RISKS (2)
Etika Bisnis dan Profesi 16
PERKEMBANGAN ETIKA BISNIS
Dari Shareholders ke Stakeholders Muncul “corporate social conduct”
Stakeholder Impact Analysis Keputusan yang dibuat merefleksikan
“ethical values”
Etika Bisnis dan Profesi 17
STAKEHOLDER IMPACT ANALYSIS
Five Question Approach Profitability Legality Fairness Impact on the right of each individual
stakeholder Impact on environment
Etika Bisnis dan Profesi 18
Moral Standard Approach Whether it provides a net benefit to
society Whether it is fair to all stakeholders Whether it is right
STAKEHOLDER IMPACT ANALYSIS
Etika Bisnis dan Profesi 19
LINGKUNGAN ETIKA BAGI AKUNTAN
ROLE AND CONDUCT Loyal terhadap Kepentingan Publik Menghindari conflict of interest
GOVERNANCE International code of conduct bagi akuntan Reformasi berkaitan dengan tanggung
jawab akuntan (SOX, CLERP) SERVICE OFFERED
Etika Bisnis dan Profesi 20
STRATEGI MANAJEMEN ETIKA
Ethos Conformity with externally imposed standard
Objective Prevent criminal misconduct
Leadership Lawyer-driven
Methods Education, reduced discretion, auditing and controls,
penalties Behavioral Assumption
Autonomous being guided by material self-interest
KARAKTERISTIK STRATEGI COMPLIANCE
Etika Bisnis dan Profesi 21
Ethos Self-governance according to chosen standard
Objective Enable responsible conduct
Leadership Management-driven, with aid of lawyers, HR, others
Methods Education, leadership, accountability, organizational
systems and decision process, auditing and controls, penalties
Behavioral Assumption Social beings guided by material self-interest, value,
ideals, peers
KARAKTERISTIK STRATEGI INTEGRITY
STRATEGI MANAJEMEN ETIKA
Etika Bisnis dan Profesi 22
Standards Criminal and Regulatory Law
Staffing Lawyers
Activities Develop compliance standards, train and
communicate, handle reports of misconduct, conduct investigations, oversee compliance audits, enforce standards
Education Compliance standards and system
IMPLEMENTASI STRATEGI COMPLIANCE
STRATEGI MANAJEMEN ETIKA
Etika Bisnis dan Profesi 23
Standards Company values and aspiration; social obligations
including law Staffing
Executives and managers with lawyers, others Activities
Lead development of company values and standards, train and communicate, integrate into company systems, provide guidance and consultation, assess value performance, identify and resolve problems, oversee compliance activities
Education Decision Making and values compliance standards and
system
IMPLEMENTASI STRATEGI INTEGRITY
STRATEGI MANAJEMEN ETIKA