BUNDLE OF GOVERNANCE: DEWAN KOMISARIS, KOMITE AUDIT, AUDITOR, DAN PERLINDUNGAN INVESTOR
Keywords:
Governance, Audit, InvestorSynopsis
Buku Bundle of Governance: Dewan Komisaris, Komite Audit, Auditor, dan Perlindungan Investor membahas pentingnya tata kelola perusahaan dalam menciptakan kualitas pelaporan keuangan yang andal serta perlindungan bagi investor di pasar modal Indonesia. Buku ini menguraikan bagaimana dewan komisaris, komite audit, dan auditor eksternal tidak lagi dipahami sebagai mekanisme yang bekerja sendiri-sendiri, melainkan sebagai suatu bundle of governance yang saling melengkapi dalam mengawasi manajemen dan menjaga kredibilitas informasi laba.
Melalui pendekatan teoritis dan kontekstual, buku ini menjelaskan hubungan antara teori agensi, informasi asimetri, manajemen laba, dan corporate governance dalam lingkungan bisnis Indonesia yang ditandai oleh kepemilikan terkonsentrasi dan dominasi pemegang saham pengendali. Pembahasan mencakup efektivitas dewan komisaris, independensi komite audit, kualitas audit eksternal, hingga interaksi antar mekanisme governance dalam mengurangi risiko ekspropriasi dan meningkatkan kualitas laba perusahaan.
Selain memberikan landasan akademik yang kuat, buku ini juga menawarkan implikasi praktis bagi perusahaan, regulator, auditor, investor, dan peneliti. Dengan menyoroti relevansi kualitas laba, transparansi, dan perlindungan hak pemegang saham minoritas, buku ini menjadi referensi penting bagi pembaca yang ingin memahami dinamika tata kelola perusahaan modern serta tantangan perlindungan investor di negara berkembang, khususnya Indonesia.
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