Title: CHALLENGES OF ACCOUNTANTS IN REALIZING GOOD COORPORATE GOVERNANCE AT PT. SURABAYA ORTHOPEDICS AND TRAUMATOLOGY HOSPITAL
Author: M. Zaeni
Affiliations: Master of Accounting Study Program, Faculty of Economics and Business, Universitas Airlangga Surabaya
Publisher: Universitas Airlangga
Abstract
Good corporate governance is really needed as a manager's responsibility to shareholders and a benchmark for shareholders in evaluating manager performance. In practice, managers have different interests from shareholders in accordance with agency theory. This research aims to reveal the challenges of accountants in realizing the principles of good corporate governance, namely fairness, accountability, transparency, responsibility. This research uses a qualitative approach with descriptive methods to obtain more in-depth results. This research was conducted at PT. Surabaya Orthopedic And Traumatology Hospital. The research results show that PT. Surabaya Orthopedic and Traumatology Hospital only implements one of the principles of good corporate governance, namely the principle of responsibility, so the challenge for accountants is to maintain the implementation of the existing responsibility principle and correct deficiencies in implementing the principle of fairness, the principle of accountability, the principle of transparency. The challenge for accountants when implementing the principle of fairness is to avoid intervention by related parties. The challenge for accountants when implementing the principle of accountability is to be independent and have undoubted performance in carrying out the supervisory function through SPI and the audit committee. The challenge for accountants when implementing transparency principles is to present precise and accurate financial reports even though they are not yet supported by integrated information system applications.
Keywords: good corporate governance, fairness, accountability, transparency, responsibility, agency
Sources: http://repository.unair.ac.id/80380/
