PERILAKU ETIKA DALAM

BISNIS

Etika Bisnis dan Profesi

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
Etika Bisnis dan Profesi

Faktor Yang Mempengaruhi

Perilaku Bisnis

Physical

Moral

Kebutuhan akan kejujuran (fairness) dan

keadilan (equity)

Bad Judgment

Kualitas air dan udara, keamanan

Kesalahan operasi, kompensasi eksekuitf

Activist Shareholders

Shareholders etis, konsumen dan

environmentalist
Etika Bisnis dan Profesi

Faktor Yang Mempengaruhi

Perilaku Bisnis (2)

Economic

Competition

Tekanan global

Financial Malfeasance

Kelemahan, tekanan utk bertahan

Berbagai skandal akuntansi dan keuangan

Governance Failures

Pengakuan thd arti penting good

governance dan isu-isu etika
Etika Bisnis dan Profesi

Faktor Yang Mempengaruhi

Perilaku Bisnis (2)

Accountability

Synergy

Kebutuhan akan transparansi

Publisitas, perubahan-perubahan yg
berhasil

Institutional Reinforcement

Hukum/UU baru utk mereformasi

praktik bisnis dan profesi
Etika Bisnis dan Profesi

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

Etika Bisnis dan Profesi

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

Etika Bisnis dan Profesi

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

Etika Bisnis dan Profesi

Corporate Stakeholder
Accountability
Shareholders
Activists

Karyawan

Government
Creditors
Lenders

Customers
CORPORATION

Suppliers

Others
(media etc)
Etika Bisnis dan Profesi

KERANGKA CORPORATE
GOVERNANCE
Key Board Control
Function:
Set guidance and
boundaries (policies,
codes, culture)

Sharehold
er
Memili
h

Set Direction
(Strategies, goals,
remuneration,
incentives)

Board of Directors &

Subcommittees:
Audit, Governance,
Compensation

Appoint CEO, who

appoints other
executives
Arrange for Resources
Monitor Feedback
(operational, policy
compliance, financial
reports

Auditor
Etika Bisnis dan Profesi

Report to shareholders,
Govern
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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

Etika Bisnis dan Profesi

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MANAJEMEN BERBASIS NILAI,

REPUTASI DAN RISIKO (2)

REPUTASI
Credibilit
y

Reliabilit
y
CORPORATE
REPUTATION

Responsibili
ty

Trustworthine
ss
Etika Bisnis dan Profesi

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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
Etika Bisnis dan Profesi

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ETHICAL RISKS
STAKEHOLDERS
EXPECTATIONS NOT MET

ETHICAL RISK

Shareholders
Honesty, integrity

Stealing, misuse of
fund/assets
Conflict of interests with
officers
Performance level

Predictability,
responsibility
Responsibility, honesty
Honesty, integrity

Reporting Transperancy

Employees
Safety

Fairness

Diversity

Fairness

Child and/or sweatshop

labor

Compassion, Fairness

Etika Bisnis dan Profesi

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ETHICAL RISKS (2)

STAKEHOLDERS
EXPECTATIONS NOT MET

ETHICAL RISK

Customer
Safety

Fairness

Performance

Fairness, Integrity

Environmentalist
Pollution

Integrity, Responsibility

Etika Bisnis dan Profesi

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PERKEMBANGAN ETIKA
BISNIS

Dari Shareholders ke Stakeholders

Muncul corporate social conduct

Stakeholder Impact Analysis

Keputusan yang dibuat merefleksikan

ethical values

Etika Bisnis dan Profesi

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STAKEHOLDER IMPACT ANALYSIS

Five Question Approach

Profitability
Legality
Fairness
Impact on the right of each individual
stakeholder
Impact on environment

Etika Bisnis dan Profesi

17

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

Etika Bisnis dan Profesi

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LINGKUNGAN ETIKA BAGI

AKUNTAN

ROLE AND CONDUCT

GOVERNANCE

Loyal terhadap Kepentingan Publik

Menghindari conflict of interest
International code of conduct bagi akuntan
Reformasi berkaitan dengan tanggung
jawab akuntan (SOX, CLERP)

SERVICE OFFERED
Etika Bisnis dan Profesi

19

STRATEGI MANAJEMEN ETIKA

KARAKTERISTIK STRATEGI COMPLIANCE

Ethos

Objective

Lawyer-driven

Methods

Prevent criminal misconduct

Leadership

Conformity with externally imposed standard

Education, reduced discretion, auditing and controls,

penalties

Behavioral Assumption

Autonomous being guided by material self-interest

Etika Bisnis dan Profesi

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STRATEGI MANAJEMEN ETIKA

KARAKTERISTIK STRATEGI INTEGRITY
Ethos

Objective

Management-driven, with aid of lawyers, HR, others

Methods

Enable responsible conduct

Leadership

Self-governance according to chosen standard

Education, leadership, accountability, organizational

systems and decision process, auditing and controls,
penalties

Behavioral Assumption

Social beings guided by material self-interest, value,

ideals, peers
Etika Bisnis dan Profesi
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STRATEGI MANAJEMEN ETIKA

IMPLEMENTASI STRATEGI COMPLIANCE

Standards

Staffing

Lawyers

Activities

Criminal and Regulatory Law

Develop compliance standards, train and

communicate, handle reports of misconduct, conduct
investigations, oversee compliance audits, enforce
standards

Education
Compliance standards and system
Etika Bisnis dan Profesi

22

STRATEGI MANAJEMEN ETIKA

IMPLEMENTASI STRATEGI INTEGRITY

Standards

Staffing

Executives and managers with lawyers, others

Activities

Company values and aspiration; social obligations

including law

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

Etika Bisnis dan Profesi
system

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