STRATEGI PENCEGAHAN KEGAGALAN TATA KELOLA DI KORPORASI INDONESIA: ANALISIS KUALITATIF MULTI-KASUS

  • Tri Winarsih Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan
  • Nur Fadjrih Asyik Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
  • Wahidahwati Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
Abstract views: 0 , PDF downloads: 0
Keywords: Kegagalan tata kelola, corporate governance, pencegahan fraud, korporasi Indonesia

Abstract

This study aims to analyze patterns of corporate governance failure in Indonesia and
formulate contextual and sustainable prevention strategies. The study used a qualitative
approach with a comparative case study method (multi-case study). The study population
included large corporations in Indonesia that have experienced governance scandals, with a
sample of seven cases: TPI, Merpati Nusantara Airlines, Elnusa, Kereta Api Indonesia, Bank
Bukopin, Tiga Pilar Sejahtera Food, and Jiwasraya. Data were collected through secondary
sources in the form of financial reports, audit reports, court decisions, regulatory reports,
credible media, and published interviews. Data analysis was conducted using thematic
analysis to identify failure patterns, complemented by process tracing and cross-case
synthesis. The results indicate that governance failures are systemic and influenced by weak
board independence, owner or political intervention, poor internal control and risk
management, limited forensic oversight, and a culture of impunity. This study produces an
integrated strategy model for preventing governance failures, encompassing strengthening
oversight structures, control mechanisms, ethical culture, and the role of external oversight
and regulation.

References

Adelia, D. (2025). Corporate Governance And Fraud: A Systematic Review. OWNER: Riset Dan Jurnal Akuntansi , Vol. 9, Nomor 2.

Aguilera, C. (2025). Toward An Updated Corporate Governance Framework: Fundamentals, Disruptions, And Future Research. Sage Journals, Vol. 28, Issue 2, Page 336-348.

Aguilera, R. J. (2024). Corporate Governance Deviance And Failure . Academy Of Managemenr Annals .

Alvaro Cuervo, A. G. (2023). A Review Of The Internationalization Of State-Owned Firms And Sovereign Wealth Funds: Governments’ Nonbusiness Objectives And Discreet Power. Journal Of International Business Studies, 54, 78–106.

Annisa, A. J. (2022). Governing Systemic And Cascading Disaster Risk In Indonesia: Where Do We Stand And Future Outlook. Emerald Publishing Limited , 0965-3562.

Cahyo, A. A. (2025). Corporate Governance And Fraud: A Systematic Review. OWNER (Riset & Jurnal Akuntansi) , Vol. 9, Nomor 2 .

Creswell, J. W. (2018). Qualitative Inquiry And Research Design: Choosing Among Five Approaches (4th Ed.). Thousand Oaks : CA:SAGE Publications .

Doni Iwan Prasetyo, Y. A. (2025). ESG, CEO Tenure, And Firm Performance: A Real Estate Dilemma: In ASEAN-6. Jurnal Akuntansi Dan Keuangan, Vol. 27, No. .

Hady, A. F. (2025). Military Background In Public Firms: Does It Increase The: Financial Fraud? Jurnal Ekonomi, Manajemen Dan Akuntansi, 29 (1), 15-37.

Heriyanto. (2018). Thematic Analysis Sebagai Metode Menganalisa Data Untuk Penelitian Kualitatif. ANUVA, 2 (3): 317-324.

Iskandar Itan, L. H. (2023). CORPORATE GOVERNANCE AND ENVIRONMENTAL DISCLOSURE: ASSESSING THE ROLE OF ENVIRONMENTAL PERFORMANCE. Jurnal Akuntansi Dan Keuangan Indonesia, Vol. 8, No. 2.

Jensen, M. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal Of Financial Economics, V.3, No. 4, Pp. 305-360.

KC, B. C. (2024). The Most Important Theory In Corporate Law Is Useless: Agency Cost Theory Explains Anything And Predicts Nothing. Calgary: Vol. 21:1.

Muhamad Tohir Amrullah, M. R. (2025). Factors That Shape An Honest And Ethical Culture. ACFE: Asia Pasific Fraud Journal , Vol. 10, Issue 1.

Muslim, M. (2025). The Failure Of Governance And Internal Controls In Preventing Fraud In The Company. Advances In Managerial Auditing Research, 15-29.

Nidhi Agarwala, S. J. (2024). ESG Disclosures And Corporate Performance: A Non-Linear And Disaggregated Approach. ELSEVIER Journal Of Cleaner Production, 437-448.

OECD. (2025). Prinsip Tata Kelola. Paris: OECD.

Rozida Novtiania, A. J. (2025). Does The Role Of Corporate Governance Can Improve Financial Performance? Bibliometric Literature Review. Journal Of Applied Accounting And Taxation, Vol. 10, No. 2.

Shanikat, M. A. (2025). Perception Of Corporate Governance Factors In Mitigating Financial Statement Fraud In Emerging Markets:Jordan Experience. Journal Of Risk And Financial Management: MDPI , 18 (8), 430.

William L. Megginson, A. I. (2023). Sovereign Wealth Funds In The Post-Pandemic Era. Journal Of International Business Policy , 253–275.

Winarsih, T. (2023). Moderasi Kepemilikan Institusional Pada Ukuran Perusahaan Dan Profitabilitas Terhadap Manajemen Laba. OWNER: Riset Dan Jurnal Akuntansi, Vol. 7, Nomor 2.

World Bank . (2024). Corporate Governance Reforms In Emerging Economies. Policy Research Working Paper.

Yin, R. K. (2018). Case Study Research And Applications: Design And Methods. Thousand Oaks : SAGE Publications .

PlumX Metrics

Published
2026-01-22