analisis pengaruh pelaksanaan good corporate governance terhadap kualitas pelayanan pemberian kredit...

7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

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MGGH BGTUGTAX@ MG_@TFAFB@ X@TLAHAU

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,Rxphn Jarpr 3 UX& Dafj Iakupfm) Iakupfm.

Gi`l

^PINA JPTFNAXN

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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

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^PINA JPTFNAXN

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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

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JAXA U@FMAFXAT

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cphpi Afainrnr U`fmatpl U`iajrafaaf Mggh Bgtugtax` Mgv`tfafb` X`tlahau

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kapupf xnhaj iafmrpfm r`caj a}ai u`fpinraf rakuan rjtnurn nfn x`tr`i`ranjaf& Gi`l

jat`fa nxp) uaha j`r`kuaxaf nfn u`fpinr k`f~akuanjaf tara x`tnka jarnl j`uaha 3

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h`kn u`tdanjaf rjtnurn nfn&

2& Dauaj Arinr~al) Dauaj Raxtna) Jaj Ampr haf Kdaj In r`txa r`iptpl jat~a}afUX Dafj Iakupfm axar dafxpaf haf j`tcaraka r`iaka u`f`inxnaf&

8& Ht& Nt& Kplakkah R~akrpf) K& Rb axar dafxpaf haiak u`fmgialaf haxarjtnurn nfn&

0& R`iptpl hgr`f haf rxao Oajpixar @jgfgkn haf Kafac`k`f) jlprprf~aH`uatx`k`f Kafac`k`f ~afm x`ial k`kdnkdnfm haf k`kdafxp u`fpinr

r`iaka k`f~`i`ranjaf rxphn hn O@K NUD&

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=& X`kaf+x`kaf Kafac`k`f 81) raladax+raladax x`tdanjjp haf jathlnxa bt`}&X`tnka jarnl axar j`d`trakaaf) j`b`tnaaf) hpjpfmaf haf u`traladaxaff~a&

7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

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D`rat latauaf u`fpinr amat rjtnurn nfn hauax k`kd`tnjaf kafoaax damn

d`tdaman unlaj) ~anxp u`tpralaaf r`daman rpkdafm rataf ~afm ugrnxno pfxpj hauax

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~afm ia~aj r`daman iafmjal a}ai u`f`inxnaf ianff~a&

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k`fhauax jax`mgtn danj) 2> dafj h`fmaf jax`mgtn bpjpu danj haf 2 dafj

k`ku`tgi`l jax`mgtn jptafm danj& D`tharatjaf c`fnr dafj) kpian hatn dafj

arnfm) DPKF) h`vnra) bakuptaf haf DUH k`ku`tgi`l jax`mgtn danj haf

dafj fgf h`vnra ~afm k`ku`tgi`l jax`mgtn bpjpu danj&

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u`tpralaaf hn Nfhgf`rna ~afm d`ipk kap haf kakup k`f`taujaf utnfrnu+

7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

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8

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h`fmaf x`xau k`fmabp r`bata xaax uaha r`u`tafmjax xaxa fnian haf fgtka

dnrfnr x`tx`fxp& H`fmaf h`knjnaf MBM latpr kakup d`tu`taf r`daman abpaf

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haiak k`f`majjaf u`f`tauaf MBM kakup k`fhgtgfm u`fm`igiaaf

u`tdafjaf r`bata utgo`rngfai) `o`jxno haf `onrn`f&

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u`fhauaxaf damn ha`tal& U`tpralaaf ha`tal cpma k`kninjn u`taf u`fxnfm

haiak utgr`r aigjarn rpkd`t ha~a ~afm d`trnoax rxtax`mnr damn kar~atajax&

Utgr`r aigjarn ~afm hnkajrph hniajpjaf u`tpralaaf ha`tal h`fmaf bata

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j`uaha ha`tal ~afm ianf haiak utgr`r gu`tarn u`tpralaaf&

U`tpralaaf ha`tal r`damankafa ia~ajf~a u`tpralaaf uaha pkpkf~a

hnxpcpjaf pfxpj k`fhauaxjaf j`pfxpfmaf& J`pfxpfmaf ~afm hnu`tgi`l

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pfxpj k`kdna~an u`kdafmpfaf hn ha`tal& H`fmaf bata nfn u`tpralaaf

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j`r`calx`taaf kar~atajax hn ha`tal& Gi`l jat`fa nxp daf~aj ha`tal ~afm

k`fmafhaijaf u`tpralaaf ha`tal r`daman raial raxp rpkd`t u`karpjaf

ha`talf~a& R`u`txn u`tpralaaf uaha pkpkf~a) u`tpralaaf ha`tal hauaxk`fmaiakn j`tpmnaf& J`tpmnaf nfn hauax hnr`dadjaf gi`l dptpjf~a

u`fm`igiaaf u`tpralaaf ha`tal jat`fa hniajpjaf xafua k`ku`tlaxnjaf

utnfrnu+utnfrnu MBM ~afm aha&

UX& Dafj Iakupfm ,UH& Dafj U`kdafmpfaf Iakupfm. k`tpuajaf

raial raxp u`tpralaaf ha`tal~afm t`rkn d`tgu`tarn xafmmai 21 Cafpatn 1>??

d`tharatjaf nsnf prala K`fx`tn Prala Dafj R`fxtai Fg& J`u& ??'PDR'1>?0

haf d`tiafharjaf U`taxptaf Ha`tal Fg&

7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

17/109

0

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u`kdafmpfaf ha`tal hn r`maia dnhafm haf r`daman raial raxp rpkd`t

u`fhauaxaf ha`tal haiak tafmja k`fnfmjaxjaf xatao lnhpu taj~ax&

Dafj Iakupfm r`daman rpdc`j MBM) u`tip k`f`taujaf rxafhat

ajpfxafrn haf rxafhat aphnx ~afm raka h`fmaf rxafhat ~afm d`tiajp pkpk

r`txa k`indaxjaf aphnxgt `jrx`tfai haiak utgr`r aphnx& Xpcpaff~a rpua~a

hnu`tgi`l pjptaf ~afm raka h`fmaf pjptaf ~afm d`tiajp hn Dafj ianf& Dafj

Iakupfm latpr kakup d`txalaf haf d`tj`kdafm r`rpan h`fmaf utnfrnu+

utnfrnu MBM& Lai nfn ajaf k`fbnuxajaf jgfhnrn infmjpfmaf ~afm rxadni

haiak gu`tarngfai dafj r`latn+latn) x`tkarpj j`mnaxaf haiak k`kd`tnjaf

u`ia~afaf jt`hnx damn faradal Dafj Iakupfm&

R`daman damnaf hatn Dafj U`kdafmpfaf Ha`tal haiak jafbal nfhprxtn

u`tdafjaf farngfai) Dafj Iakupfm k`kninjn u`txpkdplaf ~afm danj&

X`tpxaka haiak opfhnfm kapupf i`fhnfm& Dafj Iakupfm x`xau

k`ku`txalafjaf j`pfmmpiaf d`tdaman utghpj mpfa k`ia~afn j`u`fxnfmaf

u`k`tnfxal ha`tal r`+Utgvnfrn Iakupfm& Dafj nfn ajaf k`iajpjaf

u`fnfmjaxaf oarninxar) catnfmaf jafxgt haf x`jfgigmn nfogtkarn r`ntnfm

k`fnfmjaxf~a ot`jp`frn xtafrajrn& Daljaf) Dafj Iakupfm rphal x`thaoxat

uaha Dptra @o`j Rptada~a ,D@R. haiak tafmja u`iajrafaaf MBM&

1&4& U`tpkpraf KaraialD`tharatjaf iaxat d`iajafm hnaxar kaja u`tkaraialaf hauax

hntpkprjaf r`daman d`tnjpx 3

1& Auajal u`iajrafaaf Mggh Bgtugtax` Mgv`tfafb` ~afm hnx`taujaf uaha

UX& Dafj Iakupfm rphal danj74& Auajal jpainxar u`ia~afaf u`kd`tnaf jt`hnx uaha UX& Dafj Iakupfm

rphal danj7

2& Auajal u`iajrafaaf Mggh Bgtugtax` Mgv`tfafb` k`kd`tnjaf

u`fmatpl x`tlahau jpainxar u`ia~afaf u`kd`tnaf jt`hnx uaha UX& Dafj

Iakupfm7

7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

18/109

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1&2& Xpcpaf U`f`inxnafXpcpaf hatn u`f`inxnaf nfn ahaial r`daman d`tnjpx 3

1& K`fmjacn u`iajrafaaf Mggh Bgtugtax` Mgv`tfafb` ~afm hnx`taujaf

uaha UX& Dafj Iakupfm&

4& K`fmjacn jpainxar u`ia~afaf u`kd`tnaf jt`hnx uaha UX& Dafj Iakupfm&

2& K`fmafainra u`fmatpl u`iajrafaaf Mggh Bgtugtax` Mgv`tfafb`

x`tlahau jpainxar u`ia~afaf u`kd`tnaf jt`hnx uaha UX& Dafj Iakupfm&

1&8& Tpafm Infmjpu U`f`inxnafPfxpj k`kdaxarn tpafm infmjpu) u`iajrafaaf Mggh Bgtugtax`

Mgv`tfafb` ajaf hnpjpt r`rpan h`fmaf nfhnjaxgt ~afm hnmpfajaf haiak

u`fnianaf hatn Bt`hnx I~gffanr R`bptnxn`r Arna ,BIRA. ~anxp xtafruatafrn)

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u`kd`tnaf jt`hnx ajaf hnpjpt h`fmaf u`fh`jaxaf R@T_QPAI ~anxp

Xafmndi` ,J`d`t}pcphaf.) @kulax~ ,@kuaxn.) Arrptafb` ,Caknfaf.)

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hniajpjaf h`fmaf k`iajrafajaf u`f`inxnaf uaha Dafj Iakupfm r`txa

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k`fbajpu 155 faradal jt`hnx hn UX& Dafj Iakupfm&

7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

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=

NN& XNFCAPAF UPRXAJA

4&1& Mggh Bgtugtax` Mgv`tfafb` ,MBM.

4&1&1& H`onfnrn Mggh Bgtugtax` mgv`tfafb`&K`fptpx Xafmjninraf ,4552.) MBM ahaial rnrx`k haf rxtpjxpt pfxpj

k`fm`igia u`tpralaaf h`fmaf xpcpaf k`fnfmjaxjaf fnian u`k`mafm ralak

r`txa k`fmaigjarn d`tdaman unlaj ~afm d`tj`u`fxnfmaf h`fmaf u`tpralaaf

,rxaj`lgih`tr. r`u`txn jt`hnxgt) rpuuin`t) argrnarn prala) jgfrpk`f) u`j`tca)

u`k`tnfxal haf kar~atajax ipar&

]gtih Dafjk`fh`onfnrnjaf MBM r`daman jpkupiaf lpjpk) u`taxptaf

haf janhal+janhal ~afm }acnd hnu`fpln ~afm hauax k`fhgtgfm jnf`tca

rpkd`t+rpkd`t u`tpralaaf d`j`tca r`bata `onrn`f) k`fmlarnijaf fnian

`jgfgkn cafmja uafcafm ~afm d`tj`rnfakdpfmaf damn rxaj`lgih`t haf

rlat`lgih`t kapupf kar~atajax r`jnxat r`bata j`r`iptplaf& R`hafmjaf

k`fptpx Pfnx`h Faxngf H`v`iguk`fx Utgmtak ,PFHU.) MBM ahaial

j`tafmja) rxtpjxpt) ugia) haf rnrx`k ~afm k`fc`iarjaf) k`fmataljaf haf

k`fm`fhainjaf lpdpfmaf afxata rlat`lgih`tr) kafac`k`f) jt`hnxgt)

u`k`tnfxal haf rxaj`lgih`tr ianff~a haiak laj+laj haf j`}acndaf karnfm+

karnfm unlaj x`tr`dpx& Haf NNMB k`fh`onfnrnjaf BM r`daman utgr`r haf

rxtpjxpt ~afm hnx`taujaf haiak k`fcaiafjaf u`tpralaaf h`fmaf xpcpaf

pxaka k`fnfmjaxjaf fnian u`k`mafm ralak haiak cafmja uafcafm h`fmaf

x`xau k`ku`tlaxnjaf j`u`fxnfmaf rxaj`lgih`t ianff~a& ,xcam`t)

lxxu3'}}}&fbbm+nfhgf`rna&gtm) 455=.&

K`fptpx Xcam`t ,455=.) MBM haiak x`tc`kalaff~a r`tnfm hnr`dpx

xaxa j`igia jgtugtarn ~afm danj) hncadatjaf r`bata igfmmat r`daman rpaxp

ugia lpdpfmaf) rnrx`k) haf utgr`r ~afm hnmpfajaf gi`l gtmaf u`tpralaaf

haf tauax pkpk u`k`mafm ralak mpfa k`kd`tnjaf fnian xakdal r`bata

d`tj`rnfakdpfmaf haiak cafmja uafcafm damn u`k`mafm ralak) h`fmaf

x`xau k`ku`tlaxnjaf j`u`fxnfmaf rxaj`lgih`tr ianff~a) d`tiafharjaf

u`taxptaf u`tpfhafmaf haf fgtka ~afm d`tiajp& MBM hauax hnrnkupijaf

k`fcahn) u`txaka) rpaxp rxtpjxpt ~afm k`fmaxpt ugia lpdpfmaf latkgfnr

x`fxafm u`taf h`}af jgknratnr) h`}af hnt`jrn) u`k`mafm ralak haf

7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

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>>) ii Blgfm Fak

k`f~axajaf dal}a aha hpa aru`j haiak bgtugtax` mgv`tfafb` ~anxp aru`jnfx`tfai haf aru`j `jrx`tfai& Aru`j nfx`tfai bgtugtax` mgv`tfafb`

k`tpuajaf pfrpt ~afm d`tarai hatn haiak u`tpralaaf haf pfrpt ~afm r`iaip

hnu`tipjaf hnhaiak u`tpralaaf& Haf k`kdalar lpdpfmaf axata kafac`k`f

h`fmaf u`kninj ralak axap afxata unlaj nfx`tfai u`tpralaaf h`fmaf u`kninj

ralak dpjaf u`fm`fhain& Pfrpt ~afm d`tarai hatn haiak u`tpralaaf afxata

ianf u`k`mafm ralak) hnt`jrn) h`}af jgknratnr) kafac`t) jat~a}af haf

jgknx` aphnx& R`hafmjaf pfrpt+pfrpt ~afm r`iaip hnu`tipjaf hn haiak

7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

21/109

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u`tpralaaf) afxata ianf j`x`tdpjaaf haf j`talarnaaf ,hnrbigrpt`.)

xtafruatafrn) abbgpfxadninx~) oantf`rr haf axptaf hatn bgh` go bgfhpbx&

Aru`j `jrx`tfai bgtugtax` mgv`tfafb` k`tpuajaf pfrpt ~afm d`tarai

hatn ipat u`tpralaaf haf ~afm r`iaip hnu`tipjaf hn ipat u`tpralaaf haf

k`kdalar lpdpfmaf afxata u`tpralaaf h`fmaf baigf u`kghai' u`fmprala

hn uarat kghai& Pfrpt+pfrpt u`fxnfm haiak `jrx`tfai bgtugtax` mgv`tfafb`

ahaial j`bpjpuaf pfhafm+pfhafm haf u`tafmjax lpjpk) nfv`rxgt) nfrxnxprn

u`f~`hna nfogtkarn) ajpfxaf updinj) nfrxnxprn ~afm k`knlaj j`ufxnfmaf

updinj dpjaf mgigfmaf) u`kd`tn unfcakaf haf u`fm`ral i`mainxar&

R`hafmjaf pfrpt ~afm r`iaip hnu`tipjaf hn ipat u`tpralaaf afxata ianf)

axptaf hatn bgh` go bgfhpbx) oantf`rr) abbgpfxadninxar haf caknfaf lpjpk&

4&1&2& Utnfrnu+utnfrnu Mggh Bgtugtax` Mgv`tfafb`a& Xtafruat`fb~ ,j`x`tdpjaaf nfogtkarn.

K`fptpx R~ajltgsa ,4550.) xtafruatafrn ahaial u`fmpfmjauaf

nfogtkarn u`fxnfm damn r`kpa unlaj d`tj`u`fxnfmaf amat k`fm`xalpn h`fmaf

uarxn aua ~afm x`ial haf dnra x`tcahn& Nfxn hatn xtafruatafrn ~anxp3

1&.

K`fnfmjaxjaf j`x`tdpjaaf hatn jnf`tca u`tpralaaf r`bata x`taxpt haf

x`uax }ajxp r`txa d`fat&

4&. U`tpralaaf latpr k`fmpfmjaujaf nfogtkarn r`bata x`uax }ajxp)

k`kahan) c`iar) ajptax haf hauax hnu`tdafhnfmjaf r`txa kphal hnajr`r

gi`l rxaj`lgih`tr r`rpan h`fmaf lajf~a&

2&. Nfogtkarn ~afm latpr hnpfmjaujaf xaun xnhaj x`tdaxar uaha lai+lai

~afm d`txainaf h`fmaf vnrn) knrn) rarataf prala haf rxtax`mn

u`tpralaaf) jgfhnrn j`pafmaf) rprpfaf haf jgku`frarn u`fmptpr)u`k`mafm ralak) u`fm`fhainaf nfx`tf) rnrx`k haf u`iajrafaaf MBM

r`txa j`cahnaf u`fxnfm ~afm hauax k`ku`fmatpln jgfhnrn u`tpralaaf&

K`fptpx Jgknrn farngfai Laj Ararn Kafprna ,4555.) xtafruatafrn

d`tjanxaf h`fmaf j`x`tdpjaaf ~afm k`f~afmjpx jgfhnrn j`pafmaf haf

u`fm`igiaaf u`tpralaaf ~afm hnxpcpjaf j`uaha i`kdama ~afm d`t}`fafm

haf updinj&

7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

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15

d& Abbagpfxadi` ,ajpfxadninxar.Nfxn hatn ajpfxadninxar ~anxp x`tbnuxaf~a rnrx`k u`fm`fhainaf ~afm

`o`jxno hnharatjaf axar hnrxtndprn haf j`r`nkdafmaf j`jparaaf hnafxata

afmmgxa hnt`jrn) u`k`mafm ralak) jgknratnr haf u`fma}ar& Kafac`k`f

}acnd k`kninjn j`kakupaf haf nfx`mtarn pfxpj k`fcaiafjaf prala r`rpan

axptaf haf j`x`fxpaf ~afm d`tiajp ,Xafmjninraf) 4552.&

b& T`rugfrndi` ,xafmmpfmca}ad.K`fptpx Xafmjninraf ,4552. nfxn hatn xafmmpfm ca}ad axap

t`rugfrndninxar ~anxp r`ianf d`txafmmpfmca}ad pfxpj k`fcaiafjaf

u`tpralaaf j`uaha u`k`mafm ralak) hnt`jrn haf jgknratnr r`txa cacataff~a

cpma d`txafmmpfm ca}ad j`uaha rxaj`lgih`t ianff~a) x`tkarpj jat~a}af haf

kar~atajax& U`tpralaaf k`kninjn xafmmpfmca}ad pfxpj k`kaxpln lpjpk

haf j`x`fxpaf ~afm d`tiajp) x`tkarpj xafmmau infmjpfmaf hnkafa

u`tpralaaf d`taha& K`fptpx Jgknrn Farngfai Laj Ararn Kafprna ,4555.)

t`rugfrndninxar d`tjanxaf h`fmaf j`xaaxaf rpaxp u`tpralaaf haiak

k`iajrafajaf u`taxptaf haf Pfhafm+Pfhafm ~afm d`tiajp&

h& Nfh`u`fh`fx ,j`kafhntnaf.Xafmjninraf ,4552.) k`fh`onfnrnjaf nfh`u`fh`fxr`daman rpaxp j`ahaaf

hnkafa u`tpralaaf hnj`igia r`bata utgo`rngfai hnafxata d`tdaman d`fxptaf

j`u`fxnfmaf haf u`fmatpl' x`jafaf hatn unlaj kafaupf ~afm xnhaj r`rpan

h`fmaf u`tpfhafm+pfhafmaf ~afm d`tiajp haf utnfrnu+utnfrnu jgtugtarn

~afm r`lax& D`tjanxaf h`fmaf aru`j j`kafhntnaf) kafac`k`f rpaxp

u`tpralaaf k`kninjn u`fhauax ~afm nfh`u`fh`f haiak r`xnau j`upxpraf

~afm hnakdni& R`ianf nxp) hnkpfmjnfjaf upia pfxpj k`ku`tgi`l rataf hatn

jgfrpixaf nfh`u`fh`f) jgfrpixaf i`mai haf jgknx` aphnx pfxpj k`fpfcafmj`iafbataf xpmar kafac`k`f Dafj&

`& Oantf`rr ,j`ahniaf haf j`}acataf.K`fptpx Jgknrn farngfai Laj Ararn Kafprna ,4555.) j`}acataf

d`tjanxaf h`fmaf j`ahniaf damn r`kpa j`u`fxnfmaf rlat`lgih`thaf r`kpa

xtafrajarn ~afm d`tlpdpfmaf h`fmaf rxaj`lgih`t&

7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

23/109

11

K`fptpx R~aotphhnf ,4558.) opfmrn hatn MBM ~anxp3

1&. K`f~`hnajaf u`hgkaf j`tca pfxpj k`f`xaujaf xpcpaf) rarataf

u`tpralaaf) bata+bata pfxpj k`fbauanf~a) kapupf u`fmpjptaf

j`d`tlarniaff~a&

4&. K`f~`hnajaf rnrx`k nfr`fxno pfxpj h`}af hnt`jrn haf kafac`k`f

haiak u`fbauanaf xpcpaf r`rpan h`fmaf jnf`tca u`tpralaaf haf

j`u`fxnfmaf u`k`mafm ralak&

2&. K`koarninxarn u`fma}araf ~afm `o`jxno haf k`fhpjpfm u`tpralaaf

pfxpj k`fmmpfajaf rpkd`tha~af~a r`bata `onrn`f&

8&. K`ku`tlaxnjaf j`u`fxnfmaf rxaj`lgih`tr k`iaipn hnrbigrpt` nfogtkarn

~afm t`i`vaf&

4&1&8& Xpcpaf haf Kafoaax MBM damn u`tpralaafK`fptpx R~aotphhnf ,4558.) xpcpaf haf kafoaax hatn MBM ~anxp3

a& Xpcpaf MBM damn u`tpralaaf ~anxp3

1& K`infhpfmn laj haf j`u`fxnfmaf u`k`mafm ralak&

4& K`infhpfmn laj haf j`u`fxnfmaf uata afmmgxa rxaj`lgih`t fgf

u`k`mafm ralak&

2&

K`fnfmjaxjaf fnian u`tpralaaf haf u`k`mafm ralak&

8& K`fnfmjaxjaf `onrn`frn haf `o`jxnonxar j`tca haf kafac`k`f

u`tpralaaf&

0& K`fnfmjaxjaf kpxp lpdpfmaf h`}af hnt`jrn h`fmaf

kafac`k`f r`fngt&

d& Kafoaax MBM damn u`tpralaaf ~anxp3

1& U`tdanjaf haiak jgkpfnjarn&

4&

Knfnknrarn ugx`frnai d`fxptaf&

2& Ogjpr uaha rxtax`mn+rxtax`mn pxaka&

8& U`fnfmjaxaf haiak utghpjxnonxar haf `onrn`frn&

0& J`rnfakdpfmaf kafoaax&

?& Utgkgrn bnxta bgtugtax

=& U`fnfmjaxaf j`uparaf u`iafmmaf&

7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

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14

4&1&0& Rxaj`lgih`ta& U`fm`txnaf rxaj`lgih`t

Rptax j`upxpraf k`fx`tn DPKF Fg& j`u+11=' K+KDP'4554 uaha

uarai 1 dpxnt ,h. k`f~`dpxjaf dal}a rxaj`lgih`t ahaial unlaj+unlaj ~afm

k`kninjn j`u`fxnfmaf h`fmaf u`tpralaaf) danj iafmrpfm kapupf xnhaj

iafmrpfm ~anxp u`k`mafm ralak) jgknratnr) hnt`jrn haf jat~a}af r`txa

u`k`tnfxal) jt`hnxpt haf unlaj d`tj`u`fxnfmaf ianff~a& Hnkafa uaha uarai

21 hnr`dpxjaf upia ~afm x`tkarpjrxaj`lgih`t~anxp jat~a}af) u`iafmmaf)

u`kargj) jt`hnxpt r`txa kar~atajax r`jnxat x`kuax prala&

d& U`tafaf rxaj`lgih`thaiak nkui`k`fxarn MBM

K`fptpx Rputa~nxfg ,455=.) Bgtugtax` Mgv`tfafb` k`fmajpn laj+

laj rxaj`lgih`t r`u`txn ~afm hnx`xaujaf lpjpk haf k`fhgtgfm j`tcaraka

~afm ajxno afxata u`tpralaaf+u`tpralaaf haiak k`fbnuxajaf j`kajkptaf

u`j`tca haf j`iafmrpfmaf hatn u`tpralaaf3

a& Hnkafa latpr hnuarxnjaf dal}a laj+laj rxaj`lgih`thninfhpfmn gi`l

lpjpk haf hnlatman&

d& Rxaj`lgih`t latpr k`kupf~an j`r`kuaxaf pfxpj k`ku`tgi`l mafxn

tpmn auadnia aha u`f~nkuafmaf hatn laj k`t`ja&

b& K`ku`tdgi`ljaf k`jafnrk` u`fmpaxaf jnf`tca pfxpj uatxnrnuarn

rxaj`lgih`t&

h& Rxaj`lgih`tlatpr k`kupf~an ajr`r x`tlahau nfogtkarn ~afm t`i`vaf&

4&4& U`fm`txnaf Cara

4&4&1& H`onfnrn haf Jatajx`tnrxnj Cara

Cara hnh`onfnrnjaf r`daman r`xnau xnfhajaf axap u`tdpaxaf ~afm hauaxhnxa}atjaf gi`l unlaj ianf& Uaha haratf~a cara d`trnoax nfxafmndi` ,xnhaj

d`t}pcph onrnj. haf xnhaj k`fmlarnijaf j`u`kninjaf r`rpaxp& Hnrakunfm nxp

utghpjrn cara dnra d`tlpdpfmaf h`fmaf utghpj onrnj kapupf xnhaj ,Jgxi`t)

4555.& K`fptpx Igv`igbj ,4550.) Cara k`tpuajaf xnfhajaf axap jnf`tca

~afm k`fbnuxajaf kafoaax damn u`iafmmaf& Xnfhajaf axap jnf`tca x`tr`dpx

hn}pcphjaf h`fmaf ahaf~a u`tpdalaf ~afm hnnfmnfjaf haiak hntn axap axar

7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

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12

faka u`f`tnka cara& Cara k`kninjn jatajx`tnrxnj ~afm k`kd`hajafff~a hatn

utghpj d`tpua datafm afxata ianf 3

1& Utghpj cara ~afm hnjgfrpkrn xnhaj hauax hnkninjn gi`l jgfrpk`f&

4&

Utghpj cara k`tpuajaf jnf`tca ~afm rnoaxf~a nfxafmndi`&

2& Haiak utgr`r utghpjrn cara) jgfrpk`f k`kninjn u`taf ~afm i`dnl d`rat

haf xptpx r`txa haiak u`fmgialaff~a hndafhnfmjaf h`fmaf utghpj

datafm onrnj&

8& Gtafm+gtafm ~afm x`tindax haiak utgr`r cara d`tu`taf r`hnjnx daf~aj

haiak u`kd`fxpjaf axap h`ranf cara&

0& Haiak lai gu`tarngfainrarn karpjaf haf j`ipataf) utghpj cara i`dnl

d`tvatnarn&

?& Utghpj cara x`tx`fxp rpinx hn`vaiparn gi`l jgfrpk`f&

=& Cara xnhaj hauax hnrnkuaf&

>2. k`fmpfmjaujaf dal}a cara ahaial r`rpaxp ~afm hauax

hnnh`fxnonjarn r`bata x`tunral) xnhaj d`t}pcph) hnxa}atjaf pfxpj k`k`fpln

j`dpxplaf& Cara hauax hnlarnijaf h`fmaf k`fmmpfajaf d`fha+d`fha

d`t}pcph axapupf xnhaj& R`hafmjaf S`nxlaki haf Katn` haiak Fgtrnl

,455=. k`fh`onfnrnjaf cara r`daman rpaxp j`mnaxaf `jgfgkn ~afm gpxupxf~a

dpjaf utghpj) cara hnjgfrpkrn d`trakaaf h`fmaf }ajxp utghpjrn haf

k`kd`tnjaf fnian xakdal) r`txa d`trnoax xaj d`t}pcph& Jgxi`t ,4555.

k`fm`kpjajaf xnma aru`j rpjr`r nfhprxtn cara ~anxp3

1& Cafcn u`tpralaaf k`fm`fan cara ~afm ajaf hnrakuanjaf j`uaha

u`iafmmaf&

4&

J`kakupaf u`tpralaaf pfxpj k`kdpax jat~a}af kakup k`k`fplncafcn x`tr`dpx&

2& J`kakupaf jat~a}af pfxpj k`f~akuanjaf cafcn j`uaha u`iafmmaf&

Kgh`i j`raxpaf j`xnma aru`j x`tr`dpx hnj`fai r`daman r`mnxnma cara)

hnkafa r`xnau rnrn r`mnxnma k`}ajnin r`xnau aru`j& J`mamaiaf hnraxp rnrn

k`f~`dadjaf r`mnxnma tgdgl& Atxnf~a hnrxtndprn cara x`tr`dpx mamai& H`fmaf

h`knjnaf u`kdalaraf nfhprxtn cara latpr k`inupxn unlaj u`tpralaaf)

jat~a}af haf u`iafmmaf ~afm hauax hnmakdatjaf r`daman d`tnjpx&

7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

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18

U`iafmmaf

Kafac`k`f Jat~a}af

Makdat 1& R`mnxnma U`karataf Cara ,Jgxi`t) 4555.

K`fptpx Jgxi`t ,4555.) cara k`kupf~an `kuax jatajx`tnrxnj pxaka

~afm k`ku`fmatpln tafbafmaf utgmtak u`karataf) ~anxp3

,1.Nfxafmndninx~

Cara d`td`ha hatn datafm& Cnja datafm k`tpuajaf rpaxp d`fha)

kaja cara ahaial rpaxp u`tdpaxaf) jnf`tca) axap prala& Cnja datafm hauaxhnkninjn) kaja cara laf~a hauax hnjgfrpkrn x`xaun xnhaj hauax hnkninjn& Cara

d`trnoax nfxafmndi`) atxnf~a xnhaj hauax hninlax) hntara) hntada) hnbnpk) haf

hnh`fmat r`d`ipk hnd`in& Jgfr`u nfxafmndi` nfn r`fhntn k`kninjn hpa

u`fm`txnaf) ~anxp 3 r`rpaxp ~afm xnhaj hauax hnr`fxpl haf xnhaj hauax hntara)

haf r`rpaxp ~afm xnhaj kphal hnh`onfnrnjaf) hnogtkpiarnjaf) haf hnualakn

r`bata tglafnal& Gi`l jat`fa nxp) hnu`tipjaf xafha+xafha axap dpjxn jpainxar

cara pfxpj k`fmptafmn j`xnhajuarxnaf x`tr`dpx& Jpainxar cara x`tr`dpx hauax

hn}pcphjaf k`iaipn x`kuax) gtafm) u`taiaxaf) dalaf+dalaf jgkpfnjarn)

rnkdgi) haf latma& Jat`fa nxp) u`fxnfm damn u`f~`hna cara pfxpj k`fm`igia

dpjxn x`tr`dpx haf k`}pcphjaf ~afm xnhaj d`t}pcph&

,4. Nfr`uatadninx~

Cara ahaial nfr`uatadi ) jat`fa xnhaj hauax hnunraljaf x`kuax axap

}ajxp hatn ratafa utghpjrn axap utghpr`f ~afm k`fmlarnijaff~a& R`tnfmjain

x`tcahn }ajxp haf x`kuax k`kutghpjrn haf k`fcpai cara hniajpjaf

d`trakaaf& Lai nfn hnjat`fajaf gpxupx cara hnjgfrpkrn hn x`kuax cara

x`tr`dpx hnlarnijaf& H`fmaf h`knjnaf) j`lahntaf u`iafmmaf rafmax

hnu`tipjaf haiak dnrfnr cara& Haiak lai nfn j`r`xnaaf u`iafmmaf r`tnfmjain

x`tjanx h`fmaf jnf`tca gtafm ~afm k`f~acnjaf cara x`tr`dpx haf dpjaf

r`kaxa+kaxa uaha utghpr`ff~a& Haiak lpdpfmaf u`f~`hna cara haf

u`iafmmaf) `o`jxnvnxar nfhnvnhp ~afm k`f~akuanjaf cara k`tpuajaf pfrpt

u`fxnfm& H`fmaf h`knjnaf) jpfbn j`d`tlarniaf dnrfnr cara aha uaha utgr`r

t`jtpxk`f) jgku`frarn) u`iaxnlaf) haf u`fm`kdafmaf jat~a}aff~a& Oajxgt

7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

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10

ianf ~afm xnhaj jaial u`fxnfmf~a ahaial u`kd`tnaf u`tlaxnaf jlprpr uaha

xnfmjax uatxnrnuarn'j`x`tindaxaf u`iafmmaf haiak utgr`r cara& R`ianf nxp)

u`kninlaf igjarn ~afm x`uax) haiak atxnaf h`jax haf kphal hnbauan

u`iafmmaf cpma u`tip hnu`txnkdafmjaf&

,2. _atnadninx~

Rnoax cara x`tmafxpfm uaha rnaua ~afm k`f~`hnajaff~a r`txa jauaf

haf hnkafa hnr`hnajaff~a& Lai nfn hnjat`fajaf j`uparaf jgfrpk`f

x`tlahau ia~afaf cara ~afm hnx`tnkaf~a k`ku`fmatpln kpxp u`f~acn cara

x`tr`dpx& Gi`l jat`fa nxp hnu`tipjaf u`td`haaf kpxp gtafm haf ratafa haiak

u`f~`hnaaf cara mpfa k`k`fpln j`nfmnfaf jgfrpk`f ~afm d`td`ha+d`ha

haf d`taf`ja tamak& Aha xnma oajxgt ~afm k`f~`dadjaf vatnadninxar jpainxar

cara) ~anxp j`tca raka axap uatxnrnuarn u`iafmmaf r`iaka u`f~akuanaf cara)

kgtai' kgxnvarn jat~a}af haiak k`ia~afn u`iafmmaf haf d`daf j`tca

u`tpralaaf& Uata u`kd`in cara rafmax u`hpin x`tlahau vatnadninxar ~afm xnfmmn

nfn haf r`tnfmjain k`t`ja k`knfxa u`fhauax gtafm ianf r`d`ipk

k`kpxprjaf pfxpj k`kninl u`f~`hna cara&

,8. U`tnrladninx~

Cara xnhaj hauax hnutghpjrn j`kphnaf hnrnkuaf hn mphafm pfxpj

hncpai uaha }ajxp ianf& H`fmaf jaxa ianf) cara ~afm xnhaj x`tcpai uaha raax nfn

xnhaj hauax hncpai j`kphnaf latn& Pfxpj nxp) r`xnau u`tpralaaf cara latpr

d`tprala k`ku`tmpfajaf latn j`tca jat~a}af gu`tarngfai haf ratafa

utghpjrnf~a r`bata `onrn`f&

4&4&4& U`fnianaf Jpainxar CaraK`fptpx S`nxlaki ,455?.) pfxpj k`fnian haf k`fm`vaiparn rpaxp cara

hnmpfajaf xnma jatajx`tnrxnj d`tnjpx) ~anxp3

1& R`atbl Qpainxn`r) ~anxp jatajx`tnrxnj ~afm hauax hnfnian jgfrpk`f

r`d`ipk k`fmjgfrpkrn cara r`u`txn d`fxpj) }atfa) haf jatajx`tnrxnj

ianf& Jatajx`tnrxnj nfn j`daf~ajaf hnkninjn gi`l utghpj datafm&

4& @|u`tn`fb` Qpainxn`r) ~anxp jatajx`tnrxnj ~afm hauax hnfnian jgfrpk`f

r`x`ial k`fmjgfrpkrn& Jatajx`tnrxnj nfn hauax hnx`kpjaf uaha utghpj

datafm haf cara&

7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

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1?

2& Bt`hh`fb` Qpainxn`r) ~anxp jatajx`tnrxnj ~afm rpinx hnx`kpjaf jgfrpk`f

pfxpj hn`vaiparn daljaf raax r`x`ial k`fmjgfrpkrn& Jatajx`tnrxnj nfn

hnx`kpjaf hn r`damnaf d`rat cara&

Raial raxp bata amat u`fcpaiaf cara u`tpralaaf i`dnl pfmmpi

hndafhnfmjaf uata u`ranfmf~a ahaial h`fmaf k`kd`tnjaf u`ia~afaf ~afm

d`tjpainxar haf d`tkpxp) ~afm k`k`fpln xnfmjax j`u`fxnfmaf u`iafmmaf&

Xnfmjax j`u`fxnfmaf u`iafmmaf hauax hnd`fxpj d`tharatjaf u`fmaiakaf haf

rataf ~afm hnu`tgi`l& Jgfrpk`f k`kninl u`kd`tn cara d`tharatjaf

u`tnfmjax j`u`fxnfmaf& R`x`ial k`fnjkaxn cara x`tr`dpx k`t`ja b`fh`tpfm

ajaf k`kdafhnfmjaff~a h`fmaf ~afm k`t`ja lataujaf& Haiak

k`tpkprjaf rxtax`mn haf utgmtak u`ia~afaf) u`tpralaaf latpr d`tgtn`fxarn

uaha j`u`fxnfmaf u`iafmmaf h`fmaf k`ku`tlaxnjaf jgkugf`f jpainxar

u`ia~afaf ,Tafmjpxn) 4552.& Gtafm r`tnfm k`fharatjaf u`fnianaf x`fxafm

jpainxar cara ~afm d`ipk u`tfal k`t`ja uajan uaha nfogtkarn hatn kpipx j`

kpipx axap hatn njiaf u`tpralaaf& Fakpf u`iafmmaf latpr d`fat+d`fat

k`fmmpfajaf cara pfxpj k`fm`xalpn auajal k`t`ja upar axap xnhaj h`fmaf

larnif~a ,Igv`igbj) 4550.& Igv`igbj ,4550. U`iafmmaf k`fmmpfajaf inka

hnk`frn jpainxar pfxpj k`fnian jpainxar cara 3

1&T`inadninx~ ,J`lafhaiaf.

J`kakupaf pfxpj k`kd`tnjaf cara r`bata ajptax r`rpan h`fmaf ~afm

hncafcnjaf& Hnk`frn nfn k`fpfcpjjaf j`kakupaf u`tpralaaf pfxpj

k`kd`tnjaf u`ia~afaf r`bata ajptax haf afhai) hauax hnu`tba~a)

d`txafmmpfm ca}ad axar aua ~afm hncafcnjaf) xnhaj u`tfal k`kd`tnjaf cafcn

~afm d`ti`dnlaf haf r`iaip k`k`fpln cafcnf~a&

4&

T`rugfrnv`f rr ,B`uax xafmmau.J`kakupaf jat~a}af pfxpj k`f~`hnajaf cara h`fmaf b`uax r`rpan h`fmaf

~afm hnnfmnfjaf gi`l jgfrpk`f& Hnk`frn nfn k`fbajpu j`nfmnfaf pfxpj

k`kdafxp u`iafmmaf haf k`kd`tnjaf u`ia~afaf ~afm b`uax haf x`uax)

r`iaip k`ku`tgi`l h`onfnrn ~afm x`uax haf r`m`ta k`fm`fan u`iafmmaf&

2&Arrptafb` ,Caknfaf.

U`fm`xalpaf) j`rguafaf u`xpmar r`txa rnoaxf~a ~afm hauax hnu`tba~a

r`lnfmma u`iafmmaf k`tara f~akaf& Hnk`frn nfn d`tpua j`kakupaf

7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

29/109

1=

jat~a}af pfxpj k`fnkdpijaf j`~ajnfaf haf j`u`tba~aaf x`tlahau cafcn

~afm x`ial hnj`kpjajaf j`uaha jgfrpk`f&

8&@kulax~ ,@kuaxn.

Jat~a}af latpr k`kd`tnjaf u`tlaxnaf r`bata nfhnvnhpai j`uaha jgfrpk`f

haf k`fm`txn j`dpxplaf jgfrpk`f) j`r`hnaaf jat~a}af haf u`fmprala

pfxpj i`dnl u`hpin k`kd`tnjaf u`tlaxnaf r`bata utndahn j`uaha iafmmafaf&

0& Xafmndi` ,J`d`t}pcphaf.

U`fakuniaf oarninxar onrnj) u`taiaxaf) u`trgf`i) haf aiax+aiax jgkpfnjarn&

4&4&2& Jpainxar CaraK`fptpx Jgxi`t ,4555.) jpainxar ahaial j`r`iptplaf bntn r`txa rnoax

rpaxp utghpj axap u`ia~afaf ~afm d`tu`fmatpl uaha j`kakupaff~a pfxpj

k`kparjaf j`dpxplaf ~afm hnf~axajaf axap x`trntax& Cnja u`tpralaaf nfmnf

d`txalaf haiak u`tranfmaf) auaiamn nfmnf k`ku`tgi`l iada) k`t`ja xnhaj

k`kupf~an uninlaf ianf j`bpain k`fcaiafjaf kafac`k`f kpxp xgxai ,Xgxai

Qpainx~ Kafam`k`fx XQK.& K`fptpx Jakpr D`rat Dalara Nfhgf`rna

,1>>>3 0=1.) u`ia~afaf hnh`onfnrnjaf r`daman d`tnjpx 3

U`tnlai axap bata k`ia~afn: prala k`ia~afn j`dpxplaf gtafm ianf

h`fmaf k`ku`tgi`l nkdaiaf ,pafm.) cara: j`kphalaf ~afm hnd`tnjaf

r`lpdpfmaf h`fmaf cpai d`in datafm axap cara& Igv`igbj ,4550.

K`fh`onfnrnjaf jpainxar cara r`daman `vaiparn jgmfnxno cafmja uafcafm

u`iafmmaf x`tlahau u`f~`talaf cara rpaxp u`tpralaaf& Jpainxar cara

d`tuprax uaha pua~a u`k`fplaf j`dpxplaf haf j`nfmnfaf u`iafmmaf r`txa

j`x`uaxaf u`f~akuanaff~a pfxpj k`fmnkdafmn latauaf u`iafmmaf&

K`fptpx Igv`igbj ,4550.) jpainxar cara'u`ia~afaf hauax hnh`onfnrnjafQpainx~ nr h`mt`` go `|b`ii`fb` nfx`fh`h) afh bgfxtgi go vatnadninx~ nf

abln`vnfm xlax `|b`ii`fx) nf k``xnfm xl` bprxgk`t t`qpnt`k`fx&

K`fptpx Tafmjpxn ,4552. jpainxar cara hnu`fmatpln gi`l hpa vatnad`i)

~anxp cara ~afm hntarajaf ,u`tb`nv`h r`tvnb`. haf cara ~afm hnlataujaf

,`|u`bx`h r`tvnb`.& Dnia cara ~afm hntarajaf i`dnl j`bni hatnuaha ~afm

hnlataujaf) uata u`iafmmaf k`fcahn xnhaj x`txatnj uaha u`f~`hna cara ~afm

d`trafmjpxaf& R`hafmjaf dnia r`dainjf~a cara ~afm hntarajaf i`dnl d`rat

7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

30/109

1.) oajxgt

ahaial r`dpxaf ianf pfxpj u`pdal iax`f axap u`pdal ~afm xnhaj x`takaxn axap

u`pdal ~afm xnhaj hauax hnpjpt r`bata iafmrpfm& U`pdal iax`f dnaraf~a

hnpjpt gi`l d`d`taua nfhnjaxgt& Nfhnjaxgt x`tr`dpx hauax iafmrpfm

7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

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1>

hngdr`tvarn& Uaha hnamtak caipt hnut`r`fxarnjaf r`dpal u`trakaaf rnkpixaf&

Raial raxp j`pfxpfmaf hatn u`fmmpfaaf hnamtak infxar ahaial hauax

k`fmmakdatjaf lpdpfmaf afxat u`pdal&

1 \1 1 1 ^1 1

nc

4 \4 4 4 ^4 4

Makdat 4& Mtaonj hatn Rxtpbxptai @qpaxngf Kgh`infm

J`x`tafmaf 3

;vatnad`i iax`f `fhgm`f ,h`u`fh`f.

; vatnad`i iax`f `jrgm`f ,nfh`u`fh`f.

nc ; lpdpfmaf iafmrpfm vatnad`i h`u`fh`f haf vatnad`i nfh`u`fh`f

; j`raialaf u`fmpjptaf hatn nfhnjaxgt vatnad`i `jrgm`f

; j`raialaf u`fmpjptaf hatn nfhnjaxgt vatnad`i `fhgm`f

; j`raialaf haiak u`trakaaf

; lpdpfmaf afxata vatnad`i `jrgm`f x`tlahau nfhnjaxgtf~a

; lpdpfmaf iafmrpfm afxata vatnad`i `fhgm`f x`tlahau vatnad`i `fhgm`f

Haiak kgh`i u`fmpjptaf hnmakdatjaf t`iarn afxata u`pdal iax`f

h`fmaf u`pdal nfhnjaxgtf~a& U`pdal iax`f nfh`u`fh`f haf u`pdal iax`f

h`u`fh`f k`kupf~an lpdpfmaf inf`at ,Cgt`rjgm haf rgtdgk) 1>>?. r`daman

d`tnjpx3

; ** &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&,1.

H`fmaf kgh`i u`fmpjptaf3

^; ,^.* &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&,4.

\; ,\. * &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&,2.

Uaha u`mpjptaf nfn hauax hninlax d`d`taua jgfxtndprn haf damankafa

rnmfnonjafrn hatn karnfm+karnfm u`pdal nfhnjaxgt x`tlahau u`pdal iax`f&

Raial raxp uaj`x rgox}at` jgkupx`t ~afm hnmpfajaf pfxpj k`fmgu`tarnjaf

k`xgh` R@K ahaial inf`at rxtpbxptai t`iaxngfrlnu ,INRT@I.& K`xgh`

INRT@I r`bata jlprpr hntafbafm pfxpj k`fmajgkgharn d`fxpj+d`fxpj

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45

t`bptrnv` haf t`bnutgbai bapraxngf) rnkpixafnx~) nfx`th`u`fh`fb~) iax`fx

vatnad`i) k`arpt`k`fx `ttgtr r`txa k`fm`rxnkarn jg`onrn`f+jg`onrn`f hatn

r`cpkial u`trakaaf rxtpjxptai ~afm inf`at& Cahn) k`xgh` nfn hauax

k`fmafainrnr kgh`i+kh`i hatn d`fxpj ~afm t`iaxno uainfm r`h`tlafa lnfmma

~afm tpknx ,Cgt`rjgm haf Rgtdgk) 1>>?.&

4&8&Nkugtxafb` afh U`togtkafb` Afai~rnr ,NUA.

K`fptpx Tafmjpxn ,4552.) jgfr`u Nkugtxafb` afh U`togtkafb`

Afai~rnr nfxnf~a ahaial xnfmjax j`u`fxnfmaf u`iafmmaf hnpjpt haiak

janxaff~a h`fmaf aua ~afm r`latprf~a hnj`tcajaf gi`l u`tpralaaf amat

k`fmlarnijaf utghpj axap cara ~afm d`tjpainxar xnfmmn& Hatn d`tdaman

u`tr`urn xnfmjax j`u`fxnfmaf u`iafmmaf) hauax hntpkprjaf xnfmjax

j`u`fxnfmaf ~afm uainfm hgknfaf& Cara hauax hnfnian d`tharatjaf

j`u`fxnfmaf u`iafmmaf ,bprxgk`t nkugtxafb`. haf jnf`tca u`tpralaaf

,bgkuaf~ u`togtkafb`.,Jgxi`t) 4555.&

4&0& U`f`inxnaf X`thalpip

R~aotphhnf ,4558.) k`iajpjaf u`f`inxnaf ~afm d`tcphpi Afainrnr

Lpdpfmaf Utajx`j Mggh Mgv`tfafb` haf Jpainxar U`ia~afaf U`kd`tnaf

Uax`f& U`f`inxnaf x`tr`dpx k`fmmpfajaf k`xgh` afainrnr h`rjtnuxno) afainrnr

jgt`iarn haf afainrnr t`mt`rn& R`d`ipk k`fmafainrnr haxa) u`f`inxnaf nfn

k`fmmpfajaf u`fmpcnaf vainhnxar haf t`aindninxar x`tlahau jp`rngf`t r`daman

nfrxtpk`f haxa utnk`t& U`fmpjptaf k`fmmpfajaf rjaia 0 u`tnfmjax ,Rjaia

Inj`tx. h`fmaf c`fnr haxa ahaial haxa gthnfai& Rjaia 0 u`tnfmjax ~afm

hnkajrph x`thntn hatn Rafmax U`fxnfm' Rafmax Upar) U`fxnfm' Upar) BpjpuU`fxnfm' Bpjpu Upar) jptafm U`fxnfm' Jptafm Upar) Xnhaj U`fxnfm' Xnhaj

Upar& U`kdgdgxaf j`inka u`fnianaf x`tr`dpx ahaial r`daman d`tnjpx 3

a& Ca}adaf rafmax u`fxnfm' rafmax upar hnd`tn dgdgx 0

d& Ca}adaf u`fxnfm' upar hnd`tn dgdgx 8

b& Ca}adaf bpjpu u`fxnfm' bpjpu upar hnd`tn dgdgx 2

h& Ca}adaf jptafm u`fxnfm' jptafm upar hnd`tn dgdgx 4

`& Ca}adaf xnhaj u`fxnfm' xnhaj upar hnd`tn dgdgx 1

7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

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41

Larni U`f`inxnaf nfn k`f~axajaf dal}a x`thauax u`fmatpl f~axa afxata

Mggh Mgv`tfafb` h`fmaf jpainxar u`ia~afaf& Oajxgt+oajxgt ~afm

k`ku`fmatpln Mggh Mgv`tfafb` haf jpainxar u`ia~afaf u`kd`tnaf uax`f

ahaial uatxnrnuarn kar~atajax k`ku`fmatpln axtndpx xafmndi` jpainxar

u`ia~afaf r`d`rat 5)4=> jain r`xnau u`tpdalaf uatxnrnuarn& @onrn`frn

k`ku`fmatpln jpainxar u`ia~afaf r`d`rat 5)?>8 jain r`xnau u`tpdalaf

`onrn`frn u`fmmpfaaf u`tiaxafaf j`tca) utgr`hpt haf u`fmmpfaaf

Rpkd`tha~a Kafprna& @onrn`frn k`ku`fmatpln t`rugfrndninxar jpainxar

u`ia~afaf r`d`rat 5)0 jain r`xnau u`tpdalaf `onrn`frn u`fmmpfaaf

u`taiaxaf j`tca) utgr`hpt haf u`fmmpfaaf RHK& @onrn`frn k`ku`fmatpln

@kulax~ jpainxar u`ia~afaf r`d`rat 5)2>1 jain u`tpdalaf `onrn`frn

u`fmmpfaaf u`taiaxaf j`tca) utgr`hpt haf u`fmmpfaaf RHK&

Lpdpfmaf afxat oajxgt ~afm k`ku`fmatpln utajx`j mggh mgv`tfafb`

haiak u`kd`tnaf uax`f ahaial r`daman d`tnjpx3 oajxgt `onrn`frn) ajpfxadninxar

haf uatxnrnuarn k`fhauax fnian ~afm bpjpu danj r`hafmjaf oajxgt

xtafruatafrn k`fhauax fnian jptafm danj& Oajxgt+oajxgt ~afm k`ku`fmatpln

utajx`j jpainxar u`ia~afaf u`kd`tnaf uax`f ahaial xafmnd`inx~) t`inadninx~)

t`rugfrnv`f`rr haf `kulax~ k`fhauax fnian bpjpu danj r`hafmjaf oajxgt

arrptafb` k`fhauax fnian jptafm danj&

Raxtna ,455?. k`f`inxn k`fm`fan Kgh`i U`trakaaf Rxtpjxptai

Ajt`hnxarn Utgmtak Rxphn C`fcafm Ratcafa& Larni u`f`inxnaf k`fpfcpjjaf

dal}a nfhnjaxgt+nfhnjaxgt ~afm hnmpfajaf haiak ajt`hnxarn utgmtak rxphn

r`kpaf~a vainh) fakpf x`thauax d`d`taua nfhnjaxgt ~afm jptafm lafhai haf

u`tip u`txnkdafmaf haiak u`fmmpfaaff~a& Haiak jgkugf`f ugtxgoging)

hatn 14 nfhnjaxgt x`thauax 4 nfhnjaxgt ~afm xnhaj vainh& r`hafmjaf pfxpjnfhnjaxgt jgkugf`f dgtafm hatn > nfhnjaxgt ~afm hnacpjaf laf~a = ~afm

lafhai haf ia~aj hncahnjaf nfhnjaxgt&

Rnblal ,4558. haiak u`fninxnaff~a x`fxafm u`fmmpfaaf Kgh`i

U`trakaaf Rxtpjxptai Pfxpj K`fmpjpt J`uparaf U`iafmmaf) uaha UX&

Arxta Nfx`tfarngfai) Xdj k`f~nkupijaf dal}a oajxgt ~afm d`tu`fmatpl

iafmrpfm x`tlahau ig~ainxar u`iafmmaf ahaial u`ia~afaf pxaka haf latma)

r`hafmjaf oajxgt ~afm xnhaj d`tu`fmatpl iafmrpfm ~anxp u`ia~afaf

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44

xakdalaf haf oarninxar hatn d`fmj`i& R`lnfmma u`fnfmjaxaf ~afm hniajpjaf

hnu`ia~afaf xakdalaf haf oarninxar ajaf k`fnfmjaxjaf u`ia~afaf pxaka

~afm r`iafcpxf~a ajaf k`fnfmjaxjaf ig~ainxar u`iafmmaf&

Fgtrnl ,455=. haiak u`f`inxnaf ~afm d`tcphpi Afainrnr J`uparaf

U`iafmmaf X`tlahau Jpainxar U`ia~afaf UHAK h`fmaf k`fmmpfajaf

Nkugtxafb` haf U`togtkafb` Afai~rnr r`txa Bgfcgnfx Afai~rnr)

k`f~nkupijaf dal}a hnk`frn arrptafb` k`tpuajaf hnk`frn u`ia~afaf

~afm hnafmmau u`fxnfm gi`l u`iafmmaf haf larni afainrnr jgfcgnf u`t }nia~al

badafm u`ia~afaf k`kupf~an larni ~afm d`tvatnarn pfxpj r`xnau

}nia~alf~a&

Jptfna}af ,4550. k`f`inxn x`fxafm Rxphn J`uparaf U`iafmmaf haiak

Lpdpfmaff~a h`fmaf J`dpxplaf) U`fbatnaf Nfogtkarn) @vaiparn Aix`tfaxno

haf U`kd`inaf k`f~nkupijaf dal}a xnfmjax j`r`rpanaf ~afm hnlarnijaf

hatn u`tdafhnfmaf afxata xnfmjax j`u`fxnfmaf haf xnfmjax jnf`tca hatn

axtndpx+axtndpx j`uparaf jgfrpk`f hn IDUU+INA Dgmgt k`fpfcpjjaf d`ipk

aha ~afm d`tfnian i`dnl hatn 155 u`tr`f& D`tharatjaf larni hatn Nkugtxafb`

U`togtkafb`) axtndpx u`ti`fmjauaf u`kahak j`dajataf haf xafmma hatptax:

u`fmacat haf jat~a}af ~afm b`uax xafmmau x`tlahau j`iplaf) r`txa

j`rnmauaf r`iptpl jat~a}af haiak k`kd`tnjaf u`ia~afaf) u`tip

k`fhauaxjaf u`tlaxnaf r`tnpr jat`fa x`tmgigfm j` haiak utngtnxar pxaka&

^pinafxg ,455?. k`iajpjaf u`f`inxnaf x`fxafm hgknfarn j`u`kninjaf

ralak uaha nfhprxtn u`tdafjaf Nfhgf`rna haf jgfr`jp`frn u`f`tauaf mggh

bgtugtax` mgv`tfafb`& U`f`inxnaf nfn k`f~nkupijaf dal}a utajx`j+utajx`j

pfxpj k`ku`tdanjn jgfhnrn u`t`jgfgknaf hnu`tc`iar h`fmaf ahaf~a

U`taxptaf Dafj Nfhgf`rna ,UDN. Fg&

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42

Ipbnfha ,455?. k`iajpjaf u`f`inxnaf ~afm d`tcphpi U`f`tauaf mggh

bgtugtax` mgv`tfafb` uaha UX Arptafrn Jt`hnx Nfhgf`rna ,ARJTNFHG.&

U`f`inxnaf nfn k`kdalar k`fm`fan Rptax J`upxpraf K`fx`tn DPKF Fg&

J@U+11=NK+KDP'4554 xafmmai 1 Amprxpr 4554 x`fxafm U`f`tauaf Utajx`j

Mggh Bgtugtax` Mgv`tfafb` ,MBM. uaha DPKF& Hninfmjpfmaf DPKF)

J`k`fx`tnaf DPKF k`f`tdnxjaf J`upxpraf ~afm k`}acndjaf j`uaha

U`tpralaaf DPKF pfxpj k`f`taujaf utajx`j+utajx`j MBM r`bata

jgfrnrx`f haf axap k`fcahnjaf MBM r`daman iafharaf gu`tarngfaif~a& UX

Arptafrn Jt`hnx Nfhgf`rna ~anxp r`dpal U`tpralaaf Arptafrn j`tpmnaf kninj

DPKF ~afm hnhntnjaf gi`l U`k`tnfxal d`tharatjaf UU Fg&1'1>=1 xafmmai

11 Cafpatn 1>=1 hnkafa kghai harat d`tarai hatn U`k`tnfxal Nfhgf`rna&

K`fx`tn J`pafmaf TN haf Dafj Nfhgf`rna) r`caj ajlnt xalpf 4554 x`ial

k`f`taujaf MBM& X`rnr nfn k`kdalar iafmjal+iafmjal ~afm x`ial

hniajrafajaf haiak u`trnauaf lnfmma u`f`tauaff~a r`txa `vaiparn x`tlahau

lai+lai aua raca hakuaj ugrnxno ~afm rphal hnbauan x`tkarpj lai aua raca

~afm karnl latpr hnu`tdanjn hnj`kphnaf latn& Hatn larni u`f`tauaf x`tr`dpx

x`tinlax dal}a u`fm`igiaaf j`mnaxaf prala UX Arjtnfhg uaha pkpkf~a

x`ial hniajpjaf d`tharatjaf Utnfrnu+utnfrnu MBM haf x`ial aha u`tdanjaf

haiak d`tdaman aru`j jlprprf~a haiak afainra r`i`jrn tnrnjg&

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48

NNN& K@XGH@ U@F@INXNAF

2&1& J`tafmja U`knjntaf U`f`inxnafR`caj xalpf 4551) Bt`hnx I~gffanr R`bptnxn`r Arna ,BIRA. k`iajpjaf

u`fnianaf x`tlahau j`r`rpanaf u`f`tauaf BM h`fmaf d`tharatjaf uaha xnma

dpal jgkugf`f ~afm pxaka ~anxp jgkugf`f j`x`tdpjaaf) jgkugf`f fgf+

j`x`tdpjaaf haf jgkugf`f ianff~a& ^afm x`tkarpj j`haiak jgkugf`f

j`x`tdpjaaf ahaial axtndpx xtafruatafrn ,xtafruat`fb~.) r`hafmjaf ~afm

x`tkarpj jgkugf`f fgf+j`x`tdpjaaf ahaial axtndpx hnrnuinf kafac`k`f

,kafam`k`fx hnrbnuinf`.) j`kafhntnaf ,nfh`u`fh`fb`.) ajpfxadninxar,abbgpfxadninx~.) xafmmpfmca}ad ,t`rugfrndninx~. haf j`ahniaf ,oantf`rr.&

^afm x`tkarpj jgkugf`f ianff~a haial j`u`hpinaf rgrnai ,a}at`f`rr.

,Bl`f) Bl`f haf ]`n haiak Rputa~nxfg) 455=.&

Dafj Iakupfm r`daman rpdc`j utajx`j Mggh Bgtugtax` Mgv`tfafb`

hnxpfxpx pfxpj hauax k`kd`tnjaf utghpj haf u`ia~afaf ~afm k`kninjn

jpainxar ~afm xnfmmn& Amat jpainxar u`ia~afaf ~afm hnnfmnfjaf hauax

x`tbauan) u`tpralaaf latpr k`fm`xalpn axtndpx aua raca ~afm k`kd`fxpj

jpainxar u`ia~afaf x`tr`dpx& U`fnianaf hatn faradal hauax hnu`tgi`l k`iaipn

u`f~`dataf jp`rngf`t j`uaha faradal ~afm k`fcahn faradal jt`hnx uaha UX&

Dafj Iakupfm&

U`f`inxnaf hniajpjaf h`fmaf afainrnr h`rjtnuxno x`tlahau u`iajrafaaf

MBM haf jpainxar u`ia~afaf u`kd`tnaf jt`hnx uaha UX& Dafj Iakupfm&

Hatn larni afainrnr x`tr`dpx) j`kphnaf hnx`inxn u`fmatpl u`iajrafaaf MBM

x`tlahau jpainxar u`ia~afaf u`kd`tnaf jt`hnx h`fmaf k`fmmpfajaf afainrnr

Rxtpbxptai @qpaxngf Kgh`infm ,R@K. h`fmaf dafxpaf rgox}at` Inf`at

Rxtpbxptai T`iaxngfrlnu ,INRT@I.

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40

_nrn haf Knrn

UX& Dafj Iakupfm

Rxtpbxptai

@qpaxngf

Kgh`infm

Jpainxar

U`ia~afaf

; Tpafm infmjpu u`f`inxnaf

Makdat 2& J`tafmja u`knjntaf

2&4& Xalauaf U`f`inxnafU`f`inxnaf k`fm`fan afainrnr U`fmatpl U`iajrafaaf Mggh Bgtugtax`

Mgv`tfafb` ~afm x`ial hnx`taujaf gi`l UX& Dafj Iakupfm x`tlahau

jpainxar u`ia~afaf u`kd`tnaf jt`hnx hnharatn gi`l j`nfmnfxalpaf u`fpinr

k`fm`fan u`fmatpl u`iajrafaaf Mggh Bgtugtax` Mgv`tfafb` x`tlahau

U`kd`tnaf Jt`hnx

Mggh

Bgtugtax`

Mgv`tfafb`

T`jgk`fharn damn

UX& Dafj Iakupfm

NUA

Axtndpx Jpainxar

U`ia~afaf3

1&Xafmndi`r

4&T`inadninx~2&T`rugfrnv`f`rr8&Arrptafb

0&@kulax~

Nfhnjaxgt MBM3

1&Xtafruat`fb~

4&Nfh`u`fh`fb`

2&Abbgpfxadninx~

8&T`rugfrndninx~

0&Oantf`rr

?&A}at`f`rr

=&Kafam`k`fx

hnrbnuinf`

Taxaaf Rjgt

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4?

jpainxar u`ia~afaf x`tpxaka u`ia~afaf haiak u`kd`tnaf jt`hnx uaha

u`tdafjaf& J`nfmnfxalpaf nfn xnkdpi r`x`ial k`kdaba d`d`taua haxa

r`jpfh`t ~afm k`f~axajaf dal}a u`f`inxnaf k`fm`fan lpdpfmaf MBM

h`fmaf jpainxar u`ia~afaf bpjpu hnu`tipjaf damn u`tpralaaf& Gi`l jat`fa

nxp) larni xpmar ajlnt nfn hnlataujaf hauax k`fcahn karpjaf ~afm ugrnxno damn

u`tpralaaf&

Xalau r`iafcpxf~a haiak u`f`inxnaf nfn ~anxp k`f`fxpjaf cphpi haf

xpcpaf u`f`inxnaf& R`x`ial nxp) k`iajpjaf rxphn uprxaja) h`fmaf k`fbatn

d`tdaman rpkd`t nfogtkarn ~afm k`fhpjpfm& U`f`inxnaf nfn k`fmmpfajaf

haxa utnk`t larni u`fmnrnaf jp`rngf`t ~afm hniajpjaf gi`l faradal jt`hnx

Dafj Iakupfm& U`f~prpfaf jp`rngf`t hniajpjaf h`fmaf k`fmnh`fxnonjarn

nfhnjaxgt+nfhnjaxgt MBM haf axtndpx+axtndpx jpainxar u`ia~afaf& Haxa ~afm

x`ial x`tjpkupi j`kphnaf hngial haf hnafainrnr& R`iafcpxf~a hniajpjaf

u`kdalaraf larni u`fmgialaf haf afainrnr haxa x`tr`dpx&

2&2& Igjarn haf ]ajxp U`f`inxnafU`f`inxnaf nfn k`tpuajaf rxphn jarpr hn jafxgt UX& Dafj Iakupfm)

Caiaf Rpkd`t Ca~a Fg& 54 Dpjnx J`kpfnfm) Iakupfm Pxata) Iakupfm&

U`fmpkupiaf haf u`fmgialaf haxa hniajpjaf hatn dpiaf Cafpatn rakuan K`n

455

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4=

~afm hnd`tnjaf j`uaha t`rugfh`f) u`fmakaxaf iafmrpfm) r`txa rxphn

j`uprxajaaf& Rxphn j`uprxajaaf hnu`tgi`l haf hnjpkupijaf h`fmaf bata

k`kdaba) k`ku`iacatn) haf k`fmpxnu u`fhauax hatn d`tdaman rpkd`t dpjp)

rjtnurn) iaugtaf axap hgjpk`f u`tpralaaf haf rpkd`t ianff~a ~afm

d`tjanxaf h`fmaf u`tkaraialaf ~afm hnx`inxn&

Kax`tn }a}afbata haf jp`rngf`t k`inupxn u`txaf~aaf+u`txaf~aaf ~afm

d`tj`faaf h`fmaf j`ahaaf u`tpralaaf ~afm d`tjanxaf h`fmaf nfhnjaxgt

MBM haf xnfmjax jpainxar u`ia~afaf u`kd`tnaf jt`hnx& Haoxat u`txaf~aaf

uaha jp`rngf`t hauax hninlax uaha Iakuntaf 1& Ca}adaf t`rugfh`f x`tlahau

jp`rngf`t hnfnian h`fmaf k`fmmpfajaf rjaiaInj`tx,Pkat) 4552.) hnkafa3

Dgdgx fnian 1 ; rafmax xnhaj danj

Dgdgx fnian 4 ; xnhaj danj

Dgdgx fnian 2 ; bpjpu danj

Dgdgx fnian 8 ; danj

Dgdgx fnian 0 ; rafmax danj&

R`xnau ca}adaf hatn t`rugfh`f axar u`txaf~aaf uaha jp`rngf`t haiak

d`fxpj haxa inj`txajaf hnd`tnjaf rjgt& Rjaia ~afm hnmpfajaf pfxpj k`inlax

u`tr`urn t`rugfh`f x`tlahau u`iajrafaaf MBM haf jpainxar u`ia~afaf

u`kd`tnaf jt`hnx ahaial rjaia Inj`tx& Fnian t`fxafm rjaia ,Tr. ~afm hnhauax

ahaial r`daman d`tnjpx 3

Fnian rjgt taxaaf hnu`tgi`l hatn larni u`tjainaf afxata rjgt fnian

ca}adaf d`tharatjaf rjaia h`fmaf cpkial t`rugfh`f& D`tharatjaf fnian rjgt

taxaaf x`tr`dpx) kaja ugrnrn xafmmauaf ' j`upxpraf t`rugfh`f 3

Xad`i 1& Ugrnrn xafmmauaf ' j`upxpraf t`rugfh`f

Rjgt Fnian Xafmmauaf'J`upxpraf T`rugfh`f1)5 Rafmax Xnhaj Danj

1)0 ,1 4. Xnhaj Danj

4)0 ,4 2. Bpjpu Danj

2)0 ,2 8. Danj

8)0 ,8 0. Rafmax Danj

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4

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4>

U`f~`dataf jp`rngf`t hniajpjaf h`fmaf k`xgh` u`fatnjaf raku`i

uptugrnv` tafhgk rakuinfm ,Pkat) 4552.& Ahaupf cpkial faradal jt`hnx

~afm hncahnjaf t`rugfh`f ahaial r`daf~aj 155 gtafm ~afm r`rpan h`fmaf

u`fhauax Hnfm `x ai& haiak Mlgsain haf Opah ,4550.) dal}a pjptaf raku`i

155 rakuan 105 k`tpuajaf pjptaf raku`i knfnkpk j`xnja k`fmmpfajaf

R@K r`daman aiax afainrnr&

Pcn lnugx`rnr ahaial raxp k`xgh` rxaxnrxnja ~afm hnmpfajaf pfxpj

k`f~axajaf cnja u`tf~axaaf L1 d`fat) kaja u`tf~axaaf L5 raial) ~anxp

k`fm`xalpn lpdpfmaf afxata hpa vatnad`i& R`lnfmma hauax hntpkprjaf

lnugx`rnr d`tnjpx aha u`fmatpl MBM x`tlahau jpainxar u`ia~afaf

u`kd`tnaf jt`hnx uaha UX& Dafj Iakupfm & Pcn lnugx`rnr haiak R@K hauax

iafmrpfm hninlax hatnonx nfh`| kgh`i& Lnugx`rnr ~afm hnpcn ahaial 3

L5 3 ; ,. ia}af L1 3 ,.

h`fmaf ahaial kaxtnjr nfupx) r`hafmjaf ,. ahaial kaxtnjr larni

hpmaaf& Lnugx`rnr L5 k`f~axajaf dal}a kaxtnjr hpmaaf hatn kgh`i R@K

kakup k`t`ut`r`fxarnjaf haxa h`fmaf danj) r`hafmjaf L1 r`dainjf~a&

2&?& K`xgh` U`fmgialaf haf Afainrnr Haxa2&?&1& Rxtpbxptai @qpaxngf Kgh`infm ,R@K.

Afainrnr x`tlahau u`iajrafaaf MBM hniajpjaf h`fmaf afainrnr

h`rjtnuxno x`tlahau nfhnjaxgt+nfhnjaxgt MBM ~anxp xtafruatafrn)

ajpfxadninxar) t`rugfrndninxar) j`kafhntnaf) j`ahniaf) j`u`hpinaf rgrnai haf

j`hnrnuinfaf kafac`k`f ,Rputa~nxfg) 455=.& R`hafmjaf xnfmjax jpainxar

u`ia~afaf u`kd`tnaf jt`hnx hnafainrnr h`fmaf u`fh`jaxaf R@T_QPAI

~anxp Xafmndi` ,J`d`t}pcphaf.) @kuaxl~ ,@kuaxn.) Arrptafb` ,Caknfaf.)

T`rugfrnv`f`rr ,B`uax xafmmau. hafT`inadninx~ ,J`afhaiaf.& Nfhnjaxgt MBM

haf axtndpx jpainxar u`ia~afaf nfn hnj`kdafmjaf haiak d`fxpj jp`rngf`t&

U`fmatpl u`iajrafaaf MBM x`tlahau jpainxar u`ia~afaf hauax

hnj`xalpn h`fmaf k`iajpjaf afainrnr haxa h`fmaf k`fmmpfajaf Rxtpbxptai

@qpaxngf Kgh`infm ,R@K.& R@K k`tpuajaf rpaxp x`jfnj rxaxnrxnj ~afm

kakup k`fmafainrnr vatnad`i iax`f) vatnad`i nfhnjaxgt) haf j`raialaf

u`fmpjptaf r`bata iafmrpfm& _atnad`i iax`f ahaial jgfr`u adrxtaj ~afm

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25

k`fcahn u`tlaxnaf ~afm laf~a hauax hnakaxn r`bata xnhaj iafmrpfm k`iaipn

`o`jf~a uaha vatnad`i+vatnad`i x`takaxn ,nfhnjaxgt.& _atnad`i nfhnjaxgt

ahaial vatnad`i ~afm hauax hnakaxn axap hnpjpt r`bata `kuntnr&

U`tafmjax ipfaj jgkupx`t ~afm hnmpfajaf pfxpj k`fmgu`tarnjaf

R@K ahaial Inf`at Rxtpbxptai T`iaxngfrlnu ,INRT@I. v`trn >

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21

nfh`| pfxpj k`fmpjpt j`d`fataf+j`d`fataf kgh`i& Pjptaf+pjptaf

~afm hauax hncahnjaf r`daman u`hgkaf pfxpj k`fhauaxjaf kgh`i ~afm

r`rpan haiak R@K afxata ianf 3

a&

Bln+Rqpat` ,4.

K`fptpx Cgt`rjgm haf Rgtdgk ,1>>?.) Bln+Rqpat` hnmpfajaf

pfxpj k`fmpcn r`d`taua h`jax kaxtnjr larni hpmaaf h`fmaf kaxtnjr

haxa arai& R`kajnf j`bni fnian pjptaf nfn) kaja kgh`i ~afm hnmpfajaf

r`kajnf danj& Pcn bln+rqpat` nfn dnaraf~a hndafhnfmjaf h`fmaf fnian

h`tacax d`dar ,h`mt`` go ot``hgk.& Kgh`i ~afm danj k`kdpxpljaf

fnian bln+rqpat` ~afm xnhaj k`kninjn d`ha ~afm d`rat h`fmaf fnian

h`tacax d`darf~a ,Rginkpf) 4550.&

d& U+vaip`U+vaip` hnlataujaf i`dnl d`rat hatn 5)50 axap 5)1) ~anxp pcn xnhaj

rnmfnonjaf ~afm d`tatxn kaxtnjr nfupx haf kaxtnjr `rxnkarn xnhaj

d`td`ha) kaja kgh`i ~afm hnacpjaf ia~aj& U+vaip` d`tjnrat afxata 5+1

haf kgh`i u`trakaaf rxtpjxptai ajaf r`kajnf danj cnja u+vaip`

k`fh`jaxn 1&

b&

Tggx K`af Rqpat` @ttgt go Auutg|nkaxngf ,TKR@A.

Pjptaf nfn k`fmpjpt j`h`jaxaf rpaxp kgh`i x`tlahau ugupiarn

haf k`fpfcpjjaf j`bgbgjaf kgh`i h`fmaf haxa& Kgh`i hnjaxajaf

danj auadnia fnian TKR@A jptafm hatn 5)50: t`argfadi` cnja i`dnl

j`bni hatn 5)5 r`tnfm hncahnjaf abpaf

rpaxp kgh`i hnjaxajaf ia~aj&

`& Ahcprx`h Mgghf rr+go+Onx Nfh`| ,AMON.

AMON k`tpuajaf kghnonjarn hatn MON h`fmaf

k`fmajgkgharnjaf h`tacax d`dar kgh`i h`fmaf kgh`i ianf ~afm

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24

hndafhnfmjaf& Fnian 5)< r`tnfm hncahnjaf abpaf rpaxp kgh`i hnjaxajaf

ia~aj&

?& Nfx`ut`xarn kgh`i

Iafmjal x`tajlnt ahaial k`fmnfx`ut`xarnjaf kgh`i rgiprn rxafhath)

~anxp k`inlax d`ratf~a u`fmatpl axap jgfxtndprn vatnad`i nfhnjaxgt x`tlahau

vatnad`i iax`f haf d`ratf~a u`fmatpl afxat vatnad`i iax`f&

_atnad`i u`iajrafaaf MBM ,. h`fmaf nfhnjaxgt d`tnjpx 3

\1 3 xtafruatafrn , Xtafruat`fx.

\4 3 j`hnrnuinfaf ,Hnrbnuinf`.

\2 3 j`kafhntnaf ,Nfh`u`fh`fx.

\8 3 ajpfxadninxar ,Abbgpfxadninx~.

\0 3 xafmmpfmca}ad ,T`rugfrndninx~.

\? 3 j`ahniaf ,Oantf`rr.

\= 3 j`u`hpinaf rgrnai ,Rgbnai A}at`f`rr.

hnjgt`iarnjaf h`fmaf vatnad`i jpainxar u`ia~afaf u`kd`tnaf jt`hnx ,.)

h`fmaf nfhnjaxgt d`tnjpx3

^1 3 j`lafhaiaf,T`inadninx~.

^4 3 j`xafmmauaf,T`rugfrnv`f`rr.

^2 3 caknfaf,Arrptafb .

^8 3 `kuaxn,@kulax~.

^0 3 j`d`t}pcphaf,Xafmndi`.

_atnad`i nfhnjaxgt u`iajrafaaf MBM r`rpan h`fmaf nfhnjaxgt ~afm

hnmpfajaf pfxpj k`fnian u`iajrafaaf MBM haf pfxpj nfhnjaxgt jpainxar

u`ia~afaf u`kd`tnaf jt`hnx k`fmmpfajaf u`fh`jaxaf inka hnk`frn ~afm

iasnk hnuajan pfxpj k`fmpjpt jpainxar u`ia~afaf ~anxp R@T_QPAI&

Utgr`r afainra karnfm+karnfm vatnad`i h`fmaf k`fmmpfajaf rgox}at`

INRT@I

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1

4 1

4

2 2

8 8

0

0 ?

? =

=

\4

\2

\8

\0

\?

\1

\=

U`iajraf

aaf MBM

Jpainxar

u`ia~afaf

u`kd`tnaf

jt`hnx

Makdat 8& Hnamtak rxtpjxptai u`fmatpl u`iajrafaaf MBM x`tlahau jpainxar u`ia~af

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28

D`tharatjaf hnamtak x`tr`dpx hnaxar hnrprpf u`txaf~aaf3

a& U`trakaaf Rxtpjxptai

; *

J`x`tafmaf 3

3 vatnad`i iax`f xaj d`dar) jpainxar u`ia~afaf

3 kpaxaf vajxgt haiak k`kd`fxpj

3 vatnad`i iax`f d`dar u`iajrafaaf MBM

3 xnfmjax j`raialaf ~afm x`tcahn uaha u`tlnxpfmaf vatnad`i

d& U`trakaaf U`fmpjptaf _atnad`i @jrgm`f

\1 ; 1 * 1

\4 ; 4 * 4

\2 ; 2 * 2

\8 ; 8 * 8

\0 ; 0 * 0

\? ; ? * ?

\= ; = * =

J`x`tafmaf3

\n 3 vatnad`i nfhnjaxgt \ u`kd`fxpj vatnad`i iax`f d`dar

3 xnfmjax j`raialaf u`fmpjptaf nfhnjaxgt x`tlahau vatnad`i iax`f d`dar

b& U`trakaaf U`fmpjptaf _atnad`i @fhgm`f

^1 ; 1 * 1

^4 ; 4 * 4

^2 ; 2 * 2

^8 ; 8 * 8

^0 ; 0 * 0J`x`tafmaf3

^ 3 vatnad`i nfhnjaxgt ^ u`kd`fxpj vatnad`i iax`f xaj d`dar

3 xnfmjax j`raialaf u`fmpjptaf nfhnjaxgt x`tlahau vatnad`i iax`f xnhaj

d`dar

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20

2&?&4& Nkugtxafb` afh U`togtkafb` Afai~rnr ,NUA.K`fptpx Rputafxg ,455?. U`togtkafb` afh Nkugtxafb` Afai~rnr

ahaial rpaxp k`xgh` pfxpj k`fmafainrnr r`capl kafa xnfmjax j`uparaf

r`r`gtafm x`tlahau jnf`tca r`dpal u`tpralaaf& Hnharatjaf larni u`f`inxnaf

xnfmjax j`u`fxnfmaf haf larni u`fnianaf jnf`tca) ajaf hnlarnijaf rpaxp

u`tlnxpfmaf k`fm`fan xnfmjax j`r`rpanaf afxata j`u`fxnfmaf haf xnfmjax

u`iajrafaaff~a uaha r`dpal u`tpralaaf& Xnfmjax j`r`rpanaf ahaial larni

u`tdafhnfmaf rjgt jnf`tca axap u`iajrafaaf h`fmaf rjgt j`u`fxnfmaf&

Pfxpj k`fmpjpt j`u`fxnfmaf u`iafmmaf kaja hnmpfajaf rjaia inj`tx

~afm x`thntn hatn rafmax u`fxnfm) u`fxnfm) f`xtai) jptafm u`fxnfm ) haf xnhaj

u`fxnfm& J`inka u`fnianaf x`tr`dpx hnd`tnjaf dgdgx r`daman d`tnjpx 3

a& Ca}adaf rafmax u`fxnfm hnd`tn dgdgx 0

d& Ca}adaf u`fxnfm hnd`tn dgdgx 8

b& Ca}adaf bpjpu u`fxnfm hnd`tn dgdgx 2

h& Ca}adaf jptafm u`fxnfm hnd`tn dgdgx 4

`& Ca}adaf xnhaj u`fxnfm hnd`tn dgdgx 1

H`knjnaf cpma laif~a pfxpj k`fmpjpt jnf`tca'u`fakuniaf) x`thauax 0

u`fnianaf dgdgx r`daman d`tnjpx 3

a& Ca}adaf rafmax danj hnd`tn dgdgx 0

d& Ca}adaf danj dgdgx 8

b& Ca}adaf bpjpu danj hnd`tn dgdgx 2

h& Ca}adaf xnhaj danj hnd`tn dgdgx 4

`& Ca}adaf rafmax xnhaj danj hnd`tn dgdgx 1

Xgxai u`fnianaf xnfmjax j`u`fxnfmaf karnfm+karnfm u`pdal

hnu`tgi`l h`fmaf bata k`fcpkialjaf larni u`tjainaf rjgt karnfm+karnfmrjaia h`fmaf cpkial t`rugfh`f ~afm k`kninl uaha rjaia x`tr`dpx&

Ahaupf jnrataf pfxpj r`xnau rjaia ahaial3

R`iafm Fnian ; ,\nd \nj. &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&,0.

Daf~ajf~a Rjaia u`fmpjptaf

; ,0|155.+,1|155. ;

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2?

J`x`tafmaf3

\nd ; Rjgt x`td`rat ~afm kpfmjnf hnu`tgi`l h`fmaf arpkrn dal}a r`kpa

t`rugfh`f k`kd`tnjaf ca}adaf rafmax u`fxnfm axap rafmax upar ,rjgt 0.

x`tlahau r`xnau pfrpt n jpainxar u`ia~afaf&

\nj ; Rjgt x`tj`bni ~afm kpfmjnf hnu`tgi`l h`fmaf arpkrn dal}a r`kpa

t`rugfh`f k`kd`tnjaf ca}adaf rafmax xnhaj u`fxnfm axap rafmax xnhaj upar

,rjgt 1. x`tlahau r`xnau pfrpt n jpainxar u`ia~afaf&

U`kdamnaf j`iar d`tharatjaf xnfmjax j`u`fxnfmaf ahaial3

155 1=> ; , xnhaj u`fxnfm.

1 ; ,jptafm u`fxnfm.

4?5 22> ; ,bpjpu u`fxnfm.

285 81> ; ,u`fxnfm.

845 055 ; ,rafmax u`fxnfm.

U`kdamnaf j`iar d`tharatjaf xnfmjax jnf`tca ahaial3

155 1=> ; , xnhaj danj.

1 ; ,jptafm danj.

4?5 22> ; ,bpjpu danj.

285 81> ; ,danj.

845 055 ; ,rafmax danj.&

Pfxpj k`fm`xalpn xnfmjax j`r`rpanaf afxata xnfmjax j`u`fxnfmaf haf

xnfmjax jnf`tca hauax hnj`xalpn h`fmaf k`iajpjaf u`tdafhnfmaf afxata xgxai

rjgt xnfmjax jnf`tca ,\n. haf xgxai rjgt xnfmjax j`u`fxnfmaf ,^n.) ~afm

hnf~axajaf r`daman d`tnjpx 3

%155|^n

\nXj

n ; &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&,?.

J`x`tafmaf 3 Xjn ; Xnfmjax j`r`rpanaf t`rugfh`f

\ n ; Xgxai rjgt u`fnianaf jnf`tca u`tpralaaf

^n ; Xgxai rjgt u`fnianaf j`u`fxnfmaf u`iafmmaf

Xnfmjax j`r`rpanaf ahaial larni u`tdafhnfmaf rjgt jnf`tca'

u`iajrafaaf h`fmaf rjgt j`u`fxnfmaf& Hnamtak jatx`rnpr rafmax hnu`tipjaf

pfxpj u`fcadataf pfrpt+pfrpt xnfmjax j`r`rpanaf j`u`fxnfmaf haf jnf`tca

axap j`uparaf u`iafmmaf axar damaf ~afm x`thntn hatn `kuax damnaf haf

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2=

hndaxarn gi`l hpa matnr ~afm d`tugxgfmaf x`maj iptpr uaha xnxnj+xnxnj ,\) ^.&

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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN

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hnaxar utgugtrn x`td`rat t`rugfh`f ~afm k`fcahn faradal jt`hnx Dfaj

Iakupfm k`kupf~an u`fhauaxaf taxa+taxa u`t dpiaf afxata Tu& 1&555&555

rakuan 4&555&555) lai nfn hnr`dadjaf taxa+taxa t`rugfh`f d`j`tca r`daman

UFR h`fmaf rnrx`k jgku`frarn ~afm d`trnoax r`tamak ~afm hnx`fxpjaf gi`l

j`fanjaf cadaxaf haiak rpaxp nfrxnxprn&

Xnfmjax U`fhnhnjaf

RKA

2% Hnuigka

25%

Ratcafa

0>%

karx`t

u`tr`f& T`rugfh`f uaha xnfmjaxu`fhnhnjaf RKA d`tcpkial rafmax j`bni ~anxp laf~a r`d`rat 2 u`tr`f&

R`hafmjaf uaha xnfmjax u`fhnhnjaf hnuigka) t`rugfh`f k`fbauan 25 u`tr`f

haf uaha xnfmjax karx`t laf~a r`d`rat < u`tr`f&

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05

`& Prna T`rugfh`fPrna t`rugfh`f UX& Dafj Iakupfm hauax hninlax uaha Makdat 11&

Prna T`rugfh`f

1>+4> xalpf

1>%

25+2> xalpf

21%

85+8> xalpf

2 xalpf

14%1>+4> xalpf

25+2> xalpf

85+8> xalpf

05+0> xalpf

Makdat 11& Jatajx`tnrxnj Prna T`rugfh`f&

Uaha Makdat 11 hnaxar x`tinlax dal}a cpkial t`rugfh`f hnhgknfarn

gi`l prna afxata 85 rakuan 8> xalpf ~anxp r`d`rat 2< u`tr`f& R`hafmjaf

t`rugfh`f ~afm d`tpkpt 1> xalpf lnfmma 4> xalpf laf~a r`d`rat 1> u`tr`f)

t`rugfh`f ~afm d`tpkpt 25 xalpf lnfmma 2> xalpf bpjpu d`rat ~anxp 21

u`tr`f haf laf~a 14 u`tr`f pfxpj t`rugfh`f ~afm d`tpkpt afxata 05 xalpf

lnfmma 0> xalpf&

8&8& Pcn _ainhnxar haf T`inadninxar

Pcn vainhnxar haf t`inadninxar hniajpjaf h`fmaf k`fmmpfajaf axptaf

haiak R@K h`fmaf dafxpaf rgox}at` INRT@I jat`fa j`bgbgjaf kgh`i

haiak k`xgh` R@K hauax iafmrpfm k`fc`iarjaf u`fmpcnaf vainhnxar haf

t`inadninxar& U`fmpcnaf nfn hniajpjaf pfxpj k`fm`xalpn auajal vatnad`i

nfhnjaxgt kakup k`fmpjpt vatnad`i iax`f& K`fptpx Mlasain ,4550. vainhnxar

u`txaf~aaf ~afm k`tpuajaf vatnad`i nfhnjaxgt haiak k`fmpjpt vatnad`i

iax`f x`tx`fxp hnfnian h`fmaf k`inlax auajal igahnfm oabxgtf~a f~axa) ~anxpauajal k`kninjn fnian x i`dnl hatn x+jtnxnr ,1)>? uaha xnfmjax rnmfnonjafrn 0

u`tr`f.& D`tharatjaf u`tlnxpfmaf) r`iptpl vatnad`i nfhnjaxgt haiak u`f`inxnaf

nfn k`kninjn igahnfm oabxgt~afm f~axa) ~anxp k`kninjn fnian x i`dnl d`rat hatn

x+jtnxnr ,1)>? uaha xnfmjax rnmfnonjafrn 0 u`tr`f.) ~afm d`tatxn dal}a r`kpa

nfhnjaxgt vainh& Larni hatn u`fmpcnaf vainhnxar hauax hninlax uaha Makdat 12&

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04

,Hnrbnuinf`.) j`kafhntnaf ,Nfh`u`fh`fx.) ajpfxadninxar

,Abbgpfxadnininx~.) xafmmpfmca}ad ,T`rugfrndninx~.) j`ahniaf

,Oantf`rr. haf j`u`hpinaf rgrnai ,Rgbnai A}at`f`rr.& Karnfm+karnfm

jgkugf`f x`thntn hatn d`d`taua u`txaf~aaf ~afm k`fmmakdatjaf

u`iajrafaaf MBM& Ca}adaf axar u`txaf~aaf x`tr`dpx haiak d`fxpj

fnian t`fxafm rjaia hatn fnian ~afm k`fpfcpjjaf rafmax xnhaj danj

lnfmma j` fnian ~afm rafmax danj& Larni hatn u`tr`urn t`rugfh`f

k`fm`fan jnf`tca hatn u`iajrafaaf MBM uaha UX& Dafj Iakupfm)

ahaial r`daman d`tnjpx 3

Xad`i 2& U`tr`urn t`rugfh`f x`tlahau xtafruatafrn

Fg _atnad`i Xtafruatafrn RjgtTaxaaf

J`x`tafmaf

1& j`x`tdpjaaf nfogtkarn k`fm`fan

utgr`hpt u`ia~afaf u`kd`tnaf

jt`hnx

2)?1 Danj

4& updinjarn k`fm`fan jt`hnx ~afm

hnxa}atjaf

2)08 Danj

2& j`x`tdpjaaf haxa k`fm`fan r~atax

haiak k`fmacpjaf jt`hnx

2)4= Danj

8& j`x`tdpjaaf unlaj u`ma}an haiak

k`kd`tnjaf axptaf u`kd`tnafu`ia~afaf jt`hnx

2)2 Danj

0& j`x`tdpjaaf x`tlahau nfogtkarn

k`fm`fan rpjp dpfma ~afm hnacpjaf

pfxpj u`kd`tnaf jt`hnx

2)10 Danj

?& j`kphalaf haiak k`fmajr`r

nfogtkarn k`fm`fan u`ia~afaf

jt`hnx ~afm hnr`hnajaf

2)41 Danj

Xgxai 2)20 Danj

D`tharatjaf Xad`i 2) hauax hnj`xalpn dal}a faradal k`kninjnu`tr`urn ~afm bpjpu danj x`tlahau xtafruatafrn ~afm aha hn UX& Dafj

Iakupfm& Xtafruatafrn ,Xtafruat`fb~. d`tjanxaf h`fmaf j`x`tr`hnaaf

nfogtkarn ~afm ajptax) t`i`vaf haf kphal hnk`fm`txn ~afm hauax

hnu`tgi`l h`fmaf dna~a t`fhal r`lnfmma faradal hauax k`fmakdni

j`upxpraf ~afm x`uax& Haiak u`iajrafaaff~a vatnad`i j`x`tdpjaaf

nfogtkarn k`fm`fan utgr`hpt u`ia~afaf u`kd`tnaf jt`hnx haf vatnad`i

updinjarn k`fm`fan jt`hnx ~afm hnxa}atjaf rphal k`kninjn jnf`tca

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02

~afm danj d`mnxp cpma h`fmaf jnf`tca hatn `kuax vatnad`i ianff~a x`ial

hnfnian danj gi`l faradal jt`hnx& Ajaf i`dnl danj iamn cnja jnf`tca

r`iptpl vatnad`i x`tr`dpx x`xau hnu`tlaxnjaf daljaf hnxnfmjaxjaf amat

xtafruatafrn Dafj Iakupfm r`kajnf danj&

Xad`i 8& U`tr`urn t`rugfh`f x`tlahau j`hnrnuinfaf

Fg _atnad`i J`hnrnuinfaf Rjgt

Taxaaf

J`x`tafmaf

1& j`hnrnuinfaf }ajxp u`ma}an haiak

u`kd`tnaf u`ia~afaf jt`hnx

2)11 Danj

4& j`hnrnuinfaf u`ma}an x`tlahau

utgr`hpt haiak u`kd`tnaf

u`ia~afaf jt`hnx

2)14 Danj

Xgxai 2)14 Danj

Xad`i 8 k`fpfcpjjaf dal}a faradal k`kninjn u`tr`urn ~afm

bpjpu danj x`tlahau u`iajrafaaf j`hnrnuinfaf ~afm aha hn Dafj

Iakupfm& U`ma}an Dafj latpr hnrnuinf uaha hntnf~a) xpmar+xpmarf~a)

haf k`fxaaxn u`taxptaf+u`taxptaf ~afm d`tiajp danj x`txpinr kapupf

j`dnaraaf& J`hnrnuinfaf k`tpuajaf raial raxp nfhnjaxgt ~afm

hnmpfajaf pfxpj k`fnian u`iajrafaaf MBM& U`ma}an latpr k`kninjn

j`hnrnuinfaf ~afm xnfmmn pfxpj k`kaxpln r`xnau u`taxptaf ~afm x`ial

hnx`xaujaf u`tpralaaf& U`ma}an ~afm k`kninjn hnrnuinf xnfmmn hauax

k`iajrafajaf xpmar haf xafmmpfm ca}ad h`fmaf danj ~afm ajaf

k`ku`fmatpln jnf`tca u`ma}an haiak k`fcaiafjaf d`tdaman

xpmarf~a& Dafj Iakupfm latpr x`xau k`ku`tlaxnjaf haf

k`fnfmjaxjaf j`hnrnuinfaf&

Xad`i 0& U`tr`urn t`rugfh`f x`tlahau j`kafhntnaf&

Fg _atnad`i J`kafhntnaf Rjgt

Taxaaf

J`x`tafmaf

1& j`u`hpinaf ~afm hnxpfcpjjaf

u`ma}an j`uaha faradal jt`hnx

haiak utgr`r u`ia~afaf u`kd`tnaf

jt`hnx

2)21 Danj

4& utgo`rngfainrk` u`ma}an haiak

utgr`r u`kd`tnaf u`ia~afaf jt`hnx

2)2= Danj

Xgxai 2)28 Danj

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08

Xad`i 0 k`f`tafmjaf dal}a faradal k`kninjn u`tr`urn ~afm

bpjpu danj x`tlahau j`kafhntnaf ~afm x`ial hniajrafajaf Dafj

Iakupfm& J`kafhntnaf d`tjanxaf h`fmaf xnfhajaf utgo`rngfai

u`ma}an pfxpj k`k`fxnfmjaf j`u`fxnfmaf Dafj& Jnf`tca vatnad`i

j`u`hpinaf ~afm hnxpfcpjjaf u`ma}an j`uaha faradal jt`hnx haiak

utgr`r u`ia~afaf u`kd`tnaf jt`hnx haf vatnad`i utgo`rngfainrk`

u`ma}an haiak utgr`r u`kd`tnaf u`ia~afaf jt`hnx hnfnian danj gi`l

faradal&

Xad`i ?& U`tr`urn t`rugfh`f x`tlahau ajpfxadninxar&

Fg _atnad`i Ajpfxadninxar Rjgt

Taxaaf

J`x`tafmaf

1& u`fma}araf hatn axaraf j`uaha

u`ma}an x`tlahau utgr`hptai

u`kd`tnaf u`ia~afaf jt`hnx 2)?2

Danj

4& ajpfxadninxar }ajxp haf

ahknfnrxtarn u`kd`tnaf u`ia~afaf

jt`hnx 2)8?

Danj

2& ajpfxadninxar x`tlahau jpainxar haf

jpafxnxar u`ia~afaf u`kd`tnaf

jt`hnx 2)4?

Danj

8& j`akafaf ~afm hniajpjaf gi`l

Dafj haiak u`ia~afaf u`kd`tnafjt`hnx 2)88

Danj

0& j`kakupaf u`ma}an k`t`rugf

u`txaf~aaf faradal d`tjanxaf

h`fmaf u`ia~afaf jt`hnx 2)88

Danj

Xgxai 2)80 Danj

Ajpfxadninxar hnxpfcpjjaf h`fmaf ahaf~a u`fma}araf ~afm

`o`jxno d`tharatjaf j`r`nkdafmaf j`jparaaf) ahaf~a u`txafmmpfm+

ca}adaf hatn u`tpralaaf haf ahaf~a u`tinfhpfmaf pfxpj j`u`fxnfmaf

faradal& D`tharatjaf Xad`i ?) hauax hnj`xalpn dal}a faradal jt`hnx

k`kninjn u`tr`urn ~afm danj x`tlahau ajpfxadninxar ~afm hniajrafajaf

u`tpralaaf& _atnad`i ajpfxadninxar x`tlahau jpainxar haf jpafxnxar

u`ia~afaf u`kd`tnaf jt`hnx hnfnian danj gi`l faradal r`hafmjaf

jnf`tca j``kuax vatnad`i ianff~a r`u`txn u`fma}araf hatn axaraf

j`uaha u`ma}an x`tlahau utgr`hptai u`kd`tnaf u`ia~afaf jt`hnx)

ajpfxadninxar }ajxp haf ahknfnrxtarn u`kd`tnaf u`ia~afaf jt`hnx)

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00

j`akafaf ~afm hniajpjaf haiak u`ia~afaf u`kd`tnaf jt`hnx haf

j`kakupaf u`ma}an k`t`rugf u`txaf~aaf