PERILAKU ETIKA DALAM BISNIS Etika Bisnis dan Profesi

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 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

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

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

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

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 CORPORATION Government Customers Creditors Suppliers Lenders Others (media etc) Etika Bisnis dan Profesi

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 Shareholder Board of Directors & Subcommittees: Audit, Governance, Compensation Memilih Auditor Etika Bisnis dan Profesi

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

MANAJEMEN BERBASIS NILAI, REPUTASI DAN RISIKO (2) Credibility Reliability CORPORATE REPUTATION Responsibility Trustworthiness Etika Bisnis dan Profesi

MANAJEMEN BERBASIS NILAI, REPUTASI DAN RISIKO (3) 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

Etika Bisnis dan Profesi 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 Employees Safety Diversity Child and/or sweatshop labor Fairness Compassion, Fairness Etika Bisnis dan Profesi

Etika Bisnis dan Profesi ETHICAL RISKS (2) STAKEHOLDERS EXPECTATIONS NOT MET ETHICAL RISK Customer Safety Performance Fairness Fairness, Integrity Environmentalist Pollution Integrity, Responsibility Etika Bisnis dan Profesi

PERKEMBANGAN ETIKA BISNIS Dari Shareholders ke Stakeholders Muncul “corporate social conduct” Stakeholder Impact Analysis Keputusan yang dibuat merefleksikan “ethical values” Etika Bisnis dan Profesi

STAKEHOLDER IMPACT ANALYSIS Five Question Approach Profitability Legality Fairness Impact on the right of each individual stakeholder Impact on environment Etika Bisnis dan Profesi

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

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

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

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

Etika Bisnis dan Profesi 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

Etika Bisnis dan Profesi 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