KEPEMILIKAN MAYORITAS DAN EFEKTIVITAS MONITORING: STUDI TATA KELOLA PERUSAHAAN PUBLIK INDONESIA
Keywords:
Mayoritas, Monitoring, Tata Kelola, PerusahaanSynopsis
Buku ini membahas secara mendalam bagaimana struktur kepemilikan yang terkonsentrasi membentuk wajah tata kelola perusahaan publik di Indonesia. Di tengah dominasi pemegang saham mayoritas, mekanisme pengawasan seperti Dewan Komisaris, Komite Audit, dan auditor eksternal tidak selalu bekerja dalam ruang yang netral; efektivitasnya dapat menguat, tetapi juga dapat melemah ketika berada di bawah bayang-bayang kekuatan pengendali. Dengan mengaitkan teori agensi, konflik antara pemegang saham mayoritas dan minoritas, kualitas audit, kualitas laba, serta nilai perusahaan, buku ini menawarkan pemahaman yang kontekstual tentang tantangan governance di pasar modal Indonesia.
Tidak hanya menyoroti risiko manajemen laba, ekspropriasi, tunneling, dan pelemahan independensi organ pengawasan, buku ini juga mengedarkan refleksi penting mengenai perlunya regulasi yang lebih kuat, transparansi kepemilikan, serta perlindungan yang lebih adil bagi pemegang saham minoritas. Karya ini menjadi bacaan penting bagi akademisi, peneliti, regulator, praktisi pasar modal, dan siapa pun yang ingin memahami bahwa tata kelola perusahaan bukan sekadar kepatuhan. formal, melainkan perjuangan menjaga akuntabilitas, kepercayaan investor, dan keberlanjutan perusahaan publik di Indonesia.
Dr. Drs. Aminul Amin, MM., CPA, CTA, lahir di Jombang, 7 Maret 1963. Penulis adalah seorang akademisi, peneliti, dan prakatisi bidang akuntansi, keuangan, auditing dan perpajakan. Penulis bekerja di STIE Malangkucecwara (ABM) Malang sebagai dosen tetap jurusan/program studi akuntansi. Jabatan strutural sebagai Direktur Pendidikan Profesi Akuntansi (PPAK) dan CPA Test Center STIE Malangkucecwara/ABM Malang. Penulis menyelesaikan studi S1 Jurusan Adminstrasi Bisnis, S1 Jurusan Akuntansi, S2 Jurusan Magister Manajemen (Keuangan), S3 Jurusan Akuntansi (Keuangan). Penulis pernah menempuh pendidikan profesi penilai bisnis dan profesi akuntan publik yang bergelar CPA. Selain sebagai dosen, penulis aktif menulis artikel di beberapa jurnal ilmiah Imiah baik nasional maupun internasional. internas Penulis juga aktif sebagai konsultan individu bidang akuntansi, keuangan, perpajakan, pengelolaan aset, dan investasi di beberapa entitas bisnis dan pemerintah daerah
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