PERILAKU ETIKA DALAM BISNIS

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PERILAKU ETIKA DALAM BISNIS
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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

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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

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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

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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

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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 executivehas the responsibility to
  make as much money as possible while conforming
  to the basic rules of society, bothin law and in
  ethical custom
• This is the appropriate way to determine the
  allocation of scarce resources to alternative
  uses

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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

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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

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Corporate Stakeholder Accountability
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KERANGKA CORPORATE GOVERNANCE

• 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

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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

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MANAJEMEN BERBASIS NILAI, REPUTASI DAN RISIKO (2)

• REPUTASI

Credibility
Reliability
Responsibility
Trustworthiness
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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

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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
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ETHICAL RISKS (2)
STAKEHOLDERS EXPECTATIONS NOT MET
ETHICAL RISK

• Customer
• Safety
• Performance

Fairness Fairness, Integrity

• Environmentalist
• Pollution

Integrity, Responsibility
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PERKEMBANGAN ETIKA BISNIS

• Dari Shareholders ke Stakeholders
• Muncul corporate social conduct
• Stakeholder Impact Analysis
• Keputusan yang dibuat merefleksikan ethical
  values

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STAKEHOLDER IMPACT ANALYSIS

• Five Question Approach
• Profitability
• Legality
• Fairness
• Impact on the right of each individual
  stakeholder
• Impact on environment

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STAKEHOLDER IMPACT ANALYSIS

• Moral Standard Approach
• Whether it provides a net benefit to society
• Whether it is fair to all stakeholders
• Whether it is right

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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

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STRATEGI MANAJEMEN ETIKA
KARAKTERISTIK STRATEGI COMPLIANCE

• 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

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STRATEGI MANAJEMEN ETIKA
KARAKTERISTIK STRATEGI INTEGRITY

• 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

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STRATEGI MANAJEMEN ETIKA
IMPLEMENTASI STRATEGI COMPLIANCE

• 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

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STRATEGI MANAJEMEN ETIKA
IMPLEMENTASI STRATEGI INTEGRITY

• 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