HUBUNGAN UNDANG-UNDANG PERSEROAN TERBATAS DENGAN GOOD GOVERNANCE DALAM DUNIA BISNIS
DOI:
https://doi.org/10.24252/iqtishaduna.v7i3.67801Abstrak
Abstrak
Good governance dalam dunia bisnis merupakan prinsip fundamental yang berorientasi pada terciptanya tata kelola perusahaan yang transparan, akuntabel, bertanggung jawab, independen, dan berkeadilan. Penerapan prinsip tersebut menjadi kebutuhan penting dalam menghadapi perkembangan dunia usaha modern yang semakin kompleks dan kompetitif. Dalam sistem hukum indonesia, undang-undang perseroan terbatas berperan sebagai instrumen hukum yang mengatur struktur, mekanisme, serta tanggung jawab organ perseroan guna mendukung pelaksanaan good governance dalam kegiatan bisnis. Penelitian ini bertujuan untuk menganalisis hubungan antara undang-undang perseroan terbatas dengan penerapan prinsip-prinsip good governance dalam dunia bisnis, serta mengkaji sejauh mana pengaturan dalam uu pt mampu menjadi landasan hukum bagi terciptanya tata kelola perusahaan yang baik. Penelitian ini menggunakan metode yuridis normatif dengan pendekatan perundang-undangan (statute approach), pendekatan konseptual (conceptual approach), dan pendekatan perbandingan (comparative approach). Bahan hukum yang digunakan terdiri atas bahan hukum primer, sekunder, dan tersier yang dianalisis secara deskriptif kualitatif. Hasil penelitian menunjukkan bahwa undang-undang perseroan terbatas secara substansial telah mengadopsi prinsip-prinsip good governance, terutama melalui pengaturan mengenai transparansi informasi perusahaan, akuntabilitas direksi dan dewan komisaris, tanggung jawab sosial perusahaan, independensi organ perseroan, serta perlindungan hak pemegang saham dan pemangku kepentingan lainnya. Pengaturan tersebut menunjukkan bahwa uu pt memiliki hubungan yang erat dengan upaya mewujudkan tata kelola perusahaan yang sehat, profesional, dan berkelanjutan dalam dunia bisnis. Namun demikian, implementasi good governance dalam praktik masih menghadapi berbagai kendala, seperti lemahnya pengawasan, konflik kepentingan, rendahnya kepatuhan hukum, dan budaya perusahaan yang belum sepenuhnya menjunjung prinsip tata kelola yang baik. Oleh karena itu, diperlukan penguatan penegakan hukum, peningkatan efektivitas pengawasan perusahaan, serta internalisasi nilai-nilai good governance dalam budaya korporasi agar penerapan tata kelola perusahaan yang baik dapat berjalan secara optimal dan memberikan kepastian hukum dalam dunia bisnis.
Kata kunci: good governance; undang-undang perseroan terbatas; tata kelola perusahaan; hukum bisnis.
Abstract
Good governance in the business sector constitutes a fundamental principle aimed at creating corporate management that is transparent, accountable, responsible, independent, and fair. The implementation of these principles has become increasingly important in response to the growing complexity and competitiveness of the modern business environment. Within the indonesian legal system, the limited liability company law serves as the primary legal instrument governing corporate structure, mechanisms, and the responsibilities of corporate organs in supporting the implementation of good governance in business activities. This study aims to analyze the relationship between the limited liability company law and the implementation of good governance principles in the business world, as well as to examine the extent to which the provisions of the company law provide a legal foundation for the realization of sound corporate governance. This research employs a normative juridical method using statutory, conceptual, and comparative approaches. The legal materials used consist of primary, secondary, and tertiary legal sources analyzed through descriptive qualitative methods. The results of the study indicate that the limited liability company law substantively accommodates the principles of good governance, particularly through regulations concerning corporate information transparency, accountability of directors and boards of commissioners, corporate social responsibility, independence of corporate organs, and protection of shareholders’ and stakeholders’ rights. These provisions demonstrate that the company law has a close relationship with efforts to establish healthy, professional, and sustainable corporate governance in the business sector. However, the implementation of good governance in practice still faces several challenges, including weak supervision, conflicts of interest, low legal compliance, and corporate cultures that do not fully uphold the principles of good governance. Therefore, strengthening law enforcement, improving the effectiveness of corporate supervision, and internalizing good governance values within corporate culture are necessary to ensure the optimal implementation of good corporate governance and to provide legal certainty in the business world.
Keywords: good governance; limited liability company law; corporate governance; business law.
Unduhan
Diterbitkan
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2026 Suparman, Pandri Zulfikar, Michel Jimmie Kawengian, Suheri, Iwan Liem

Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
Once an article was published in the journal, the author(s) are:
- to retain copyright and grant to the journal right licensed under Creative Commons License Attribution that allows others to share the work with an acknowledgement of the work's authorship.
- permitted to publish their work online in third parties as it can lead wider dissemination of the work, with an acknowledgement of its initial publication in this journal
- continue to be the copyright owner and allow the journal to publish the article with the CC BY-NC-SA license
- receiving a DOI (Digital Object Identifier) of the work.





