PERILAKU ETIKA DALAM

BISNIS

Etika Bisnis dan Profesi 1

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 2

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

Etika Bisnis dan Profesi 3

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

Etika Bisnis dan Profesi 4

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

Etika Bisnis dan Profesi 5

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 executive…has [the] responsibility to make
as much money as possible while conforming to the
basic rules of society, both…in law and in ethical
custom”
“[This is] the appropriate way to determine the
allocation of scarce resources to alternative uses”

Etika Bisnis dan Profesi 6

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 7

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 8

Corporate Stakeholder Accountability

Shareholders
Activists Karyawan

Government Customers

CORPORATION
Creditors Suppliers

Lenders Others (media

etc)
Etika Bisnis dan Profesi 9
 KERANGKA CORPORATE GOVERNANCE
Key Board Control Function:
Set guidance and
boundaries (policies, codes,
culture)
Set Direction (Strategies,
Shareholder goals, remuneration,
incentives)
Appoint CEO, who appoints
other executives
Memilih
Board of Directors & Arrange for Resources
Subcommittees: Audit, Monitor Feedback
Governance, (operational, policy
Compensation compliance, financial
reports
Report to shareholders,
Govern
Auditor Advises on Auditor

Etika Bisnis dan Profesi 10

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 11

MANAJEMEN BERBASIS NILAI, REPUTASI
DAN RISIKO (2)
 REPUTASI

Credibility Reliability

CORPORATE
REPUTATION

Responsibility
Trustworthines
s

Etika Bisnis dan Profesi 12

 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 13

 ETHICAL RISKS
STAKEHOLDERS
EXPECTATIONS NOT MET ETHICAL RISK

Shareholders
• Stealing, misuse of fund/assets Honesty, integrity
• Conflict of interests with officers Predictability, responsibility
• Performance level Responsibility, honesty
• Reporting Transperancy Honesty, integrity

Employees
• Safety Fairness
• Diversity Fairness
• Child and/or sweatshop labor Compassion, Fairness

Etika Bisnis dan Profesi 14

 ETHICAL RISKS (2)
STAKEHOLDERS
EXPECTATIONS NOT MET ETHICAL RISK

Customer
• Safety Fairness
• Performance Fairness, Integrity

Environmentalist
• Pollution Integrity, Responsibility

Etika Bisnis dan Profesi 15

PERKEMBANGAN ETIKA BISNIS

 Dari Shareholders ke Stakeholders

 Muncul “corporate social conduct”
 Stakeholder Impact Analysis
 Keputusan yang dibuat merefleksikan “ethical
values”

Etika Bisnis dan Profesi 16

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 18

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

Etika Bisnis dan Profesi 19

 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
Etika Bisnis dan Profesi 20
 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
Etika Bisnis dan Profesi 21
 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

Etika Bisnis dan Profesi 22

 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

Etika Bisnis dan Profesi 23