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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
1/109
AFAINRNR U@FMATPL U@IAJRAFAAF
MGGH BGTUGTAX@ MG_@TFAFB@ X@TLAHAU
JPAINXAR U@IA^AFAF U@KD@TNAF JT@HNX
,Rxphn Jarpr 3 UX& Dafj Iakupfm) Iakupfm.
Gi`l
^PINA JPTFNAXN
L48158548
H@UATX@K@F KAFAC@K@F
OAJPIXAR @JGFGKN HAF KAFAC@K@F
NFRXNXPX U@TXAFNAF DGMGT
455
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
2/109
AFAINRNR U@FMATPL U@IAJRAFAAF
MGGH BGTUGTAX@ MG_@TFAFB@ X@TLAHAU
JPAINXAR U@IA^AFAF U@KD@TNAF JT@HNX
,Rxphn Jarpr 3 UX& Dafj Iakupfm) Iakupfm.
RJTNURN
R`daman raial raxp r~atax pfxpj k`ku`tgi`l m`iat
RATCAFA @JGFGKN
Uaha H`uatx`k`f Kafac`k`f
Oajpixar @jgfgkn haf Kafac`k`f
Nfrxnxpx U`txafnaf Dgmgt
Gi`l
^PINA JPTFNAXN
L48158548
H@UATX@K@F KAFAC@K@F
OAJPIXAR @JGFGKN HAF KAFAC@K@F
NFRXNXPX U@TXAFNAF DGMGT
455
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
3/109
NFRXNXPX U@TXAFNAF DGMGT
OAJPIXAR @JGFGKN HAF KAFAC@K@F
H@UATX@K@F KAFAC@K@F
AFAINRNR U@FMATPL U@IAJRAFAAF
MGGH BGTUGTAX@ MG_@TFAFB@ X@TLAHAU
JPAINXAR U@IA^AFAF U@KD@TNAF JT@HNX
,Rxphn Jarpr 3 UX& Dafj Iakupfm) Iakupfm.
RJTNURN
R`daman raial raxp r~atax pfxpj k`ku`tgi`l m`iat
RATCAFA @JGFGKN
uaha H`uatx`k`f Kafac`k`f
Oajpixar @jgfgkn haf Kafac`k`f
Nfrxnxpx U`txafnaf Dgmgt
Gi`l
^PINA JPTFNAXN
L48158548
K`f~`xpcpn) Amprxpr 455
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
6/109
JAXA U@FMAFXAT
R`maia upcn haf r~pjpt hnuafcaxjaf j`lahntax Aiial R]X axar inkualaf
talkax haf jatpfna+F~a) r`lnfmma u`fpinr hauax k`f~`i`ranjaf rjtnurn h`fmaf
cphpi Afainrnr U`fmatpl U`iajrafaaf Mggh Bgtugtax` Mgv`tfafb` X`tlahau
Jpainxar U`ia~afaf U`kd`tnaf Jt`hnx ,Rxphn Jarpr3 UX& Dafj Iakupfm)
Iakupfm. ~afm k`tpuajaf r~atax pfxpj k`ku`tgi`l m`iat Ratcafa @jgfgkn uaha
H`uatx`k`f Kafac`k`f) Oajpixar @jgfgkn haf Kafac`k`f) Nfrxnxpx U`txafnaf
Dgmgt&
U`fpinr k`f~ahatn haiak u`fpinraf rjtnurn nfn) daf~aj unlaj ~afm x`ialk`kd`tnjaf rataf) dnkdnfmaf) dafxpaf haf hpjpfmaf danj r`bata iafmrpfm
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
1& Ht& Nt& Atno Nkak Rptgrg) K& Rb r`iajp hgr`f u`kdnkdnfm axar kgxnvarn)dnkdnfmaf) karpjaf) haf j`kphalaf ~afm hnd`tnjaf j`uaha u`fpinr&
4& Utgo& Ht& Nt& L& Kpra Lpd`nr) KR) Hnui& Nfm&) H@A haf Ht& Nt& Adhpi JglatNt}afxg) K& Rb r`iajp hgr`f u`fmpcn ~afm x`ial k`kd`tnjaf jtnxnj haf rataf
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&
?& Gtafm xpa x`tbnfxa) A~alafha haf Ndpfha) r`txa ahnjjp) Onxtn haf Hnbj~ axarjarnl ra~afm) kgxnvarn) u`tlaxnaf haf hga ~afm hnd`tnjaf j`uaha u`fpinr&
=& 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&
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
7/109
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
k`fnfmjaxjaf jpainxar u`ia~afaf k`iaipn u`iajrafaaf MBM& R`ianf nxp)
k`kd`tnjaf kafoaax damn kar~atajax pkpk r`daman rpkd`t haxa haf nfogtkarn
~afm ia~aj r`daman iafmjal a}ai u`f`inxnaf ianff~a&
Dgmgt) Cpin 455)2 u`tr`f u`tdafjaf ~afm d`tgu`tarn hn
Nfhgf`rna d`ipk k`k`fpln j`x`fxpaf MBM& U`fmpjptaf nfn hniajpjaf
x`tlahau 125 dafj x`tkarpj jafxgt badafm dafj arnfm& Hatn 125 dafjx`tr`dpx hnj`xalpn dal}a 14 dafj k`ku`tgi`l jax`mgtn rafmax danj) =? dafj
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&
Rputa~nxfg ,455=. k`f~axajaf dal}a raax nfn karnl bpjpu daf~aj
u`tpralaaf hn Nfhgf`rna ~afm d`ipk kap haf kakup k`f`taujaf utnfrnu+
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
16/109
8
utnfrnu MBM haiak d`tdnrfnr) uahalai hnkara k`fhaxafm r`kajnf hnxpfxpx
pfxpj kakup k`fm`kdafmjaf j`kakupaf k`fnfmjaxjaf iada r`bata
jgfrnrx`f) r`txa kakup k`}pcphjaf MBM r`bata kafhntn haf jgku`xnxno
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
u`fm`igiaaf u`tpralaaf r`bata xtafruataf) ajpfxad`i) nfh`u`fh`f) ahni haf
h`fmaf xafmmpfm ca}ad rgrnai ~afm hauax k`fnfmjaxjaf mggh }nii haf
j`u`tba~aaf updinj& Gi`l jat`fa nxp) nfx`mtarn utnfrnu+utnfrnu MBM haiak
j`mnaxaf dnrfnr rafmax hnu`tipjaf amat jgknxk`f ~afm rpfmmpl+rpfmmpl
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&
U`tpralaaf ha`tal k`kanfjaf u`tafaf u`fxnfm haiak k`fmlarnijaf
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
k`fhnrxtndprnjaf rpkd`t ha~a aiak ~afm hnu`tgi`l hatn ha`tal ~afm raxp
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
x`tr`dpx k`tpuajaf raial raxp rpkd`t u`fhauaxaf arin ha`tal ~afm hnxpcpjaf
pfxpj k`kdna~an u`kdafmpfaf hn ha`tal& H`fmaf bata nfn u`tpralaaf
ha`tal k`kupf~an jgfxtndprn ~afm rafmax d`rat haiak k`fnfmjaxjaf
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&
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
17/109
0
h`fmaf kajrph k`kdafxp haf k`fhgtgfm u`txpkdplaf u`t`jgfgknaf haf
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
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
18/109
?
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)
ajpfxadninxar) t`rugfrndninxar) j`kafhntnaf) j`ahniaf) j`u`hpinaf rgrnai haf
j`hnrnuinfaf kafac`k`f ,Rputa~nxfg) 455=.& R`hafmjaf jpainxar u`ia~afaf
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.)
T`rugfrnv`f`rr ,B`uax xafmmau. haf T`inadninx~ ,J`afhaiaf.& Jacnaf nfn
hniajpjaf h`fmaf k`iajrafajaf u`f`inxnaf uaha Dafj Iakupfm r`txa
hnhpjpfm gi`l rxphn inx`taxpt hatn d`tdaman rpkd`t& U`f`inxnaf nfn laf~a
k`fbajpu 155 faradal jt`hnx hn UX& Dafj Iakupfm&
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
19/109
=
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>m) 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
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
20/109
>>) 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
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
21/109
>
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&
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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&
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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&
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
24/109
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
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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&
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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
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
27/109
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&
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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
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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
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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
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
31/109
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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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
32/109
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
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33/109
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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34/109
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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35/109
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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38/109
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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39/109
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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40/109
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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49/109
2=
hndaxarn gi`l hpa matnr ~afm d`tugxgfmaf x`maj iptpr uaha xnxnj+xnxnj ,\) ^.&
U`pdal \ ,rpkdp lgtnsgfxai. haf ^ ,rpkdp v`txnjai. karnfm+karnfm ajaf
k`fmnrn rjgt xnfmjax jpainxar u`ia~afaf hak rjgt pfxpj latauaf&
R`xnau oajxgt ~afm k`ku`fmatpln j`uparaf u`iafmmaf
hnr`h`tlafajaf h`fmaf tpkpr r`daman d`tnjpx 3
f
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f
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n; &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&,=.
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&,
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
50/109
2
Hnafmmau rafmax u`fxnfm haf k`kparjaf& Lai nfn k`fpfxpx u`tpralaaf
pfxpj hauax k`ku`txalafjaf ugrnrnf~a&
2& Jpahtaf B ,Axtndpxx`r xg Kanfxanf.& Ugrnrn nfn k`fpfcpjjaf d`d`taua
axtndpx jpainxar cara ~afm jptafm u`fxnfm u`fmatplf~a damn u`iafmmaf)
haf u`iajrafaaff~a dnara+dnara raca& Hnafmmau jptafm u`fxnfm haf
jptafm k`kparjaf& U`fnfmjaxaf axtndpx+axtndpx ~afm x`thauax haiak
jpahtaf nfn hauax hnu`txnkdafmjaf j`kdain jat`fa u`fmatplf~a
x`tlahau kafoaax ~afm hntarajaf gi`l u`iafmmaf rafmax j`bni&
8& Jpahtaf H ,Kanf Utngtnx~.& Ugrnrn nfn k`fpfcpjjaf oajxgt ~afm jptafm
u`fxnfm u`fmatplf~a damn u`iafmmaf) ajaf x`xaun u`iajrafaaff~a
d`ti`dnlaf& Hnafmmau jptafm u`fxnfm x`xaun rafmax k`kparjaf haiak
u`iajrafaaff~a& Axtndpx+axtndpx ~afm x`tkarpj haiak jpahtaf nfn hauax
hnjptafmn amat u`tpralaaf hauax k`fml`kax dna~a&
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
52/109
85
N_& LARNI HAF U@KDALARAF
8&1& Jgfhnrn Pkpk U`tpralaaf8&1&1& R`catal Rnfmjax U`tpralaaf
Dafj U`kdafmpfaf Ha`tal Iakupfm axap hnr`dpx Dafj Iakupfm
hnhntnjaf uaha xafmmai 21 Cafpatn 1>?? d`tharatjaf Rptax J`upxpraf
Mpd`tfpt J`uaia Ha`tal Xnfmjax N Iakupfm Fgkgt 3 15+A'1>?8 xafmmai 1
Amprxpr 1>?8 haf k`fhauax u`tr`xpcpaf hatn K`fx`tn Ptpraf Dafj R`fxtai
h`fmaf Nsnf Fgkgt 3 J`u&??'PDR'1>?0 xafmmai 52 Amprxpr 1>?0 r`txa
k`fhauax u`fm`ralaf hatn K`fx`tn Haiak F`m`tn h`fmaf Rptax U`fm`ralaf
Fgkgt 3 H`r&0='='2'105 xafmmai 4? Amprxpr 1>?0&
Dafj U`kdafmpfaf Ha`tal Iakupfm r`daman raial raxp axap aiax
j`i`fmjauaf Gxgfgkn Ha`tal hnhntnjaf axar jpara Pfhafm+Pfhafm Fgkgt
= Xalpf 1>>4 x`fxafm U`tdafjaf& D`tiajpf~a Pfhafm+Pfhafm Fgkgt 1
Xalpf 1>>0 x`fxafm U`tr`tgaf X`tdaxar ,UX.) cpma k`tpuajaf rpaxp
j`kacpaf u`fxnfm x`tpxaka haiak dnhafm lpjpk u`thaxa ~afm r`iaka nfn
k`fcahn j`dpxplaf damn hpfna prala hn Nfhgf`rna r`jainmpr amat i`dnl
kafxauf~a j`uarxnaf lpjpk ~afm r`rpan h`fmaf j`kacpaf u`tj`kdafmaf
`jgfgkn migdai x`tkarpj haiak dnhafm u`tdafjaf& R`iptpl oarinxar ~afm
hnr`hnajaf U`k`tnfxal Uprax x`tr`dpx k`}acndjaf u`k`fplaf u`tr~ataxaf
x`tx`fxp afxata ianf ahaf~a u`tpdalaf d`fxpj lpjpk UH& DUH Iakupfm
k`fcahn UX& DUH Iakupfm) hnkafa lai nfn r`rpan h`fmaf Rptax K`fx`tn
Haiak F`m`tn Fgkgt 0>> x`fxafm
U`tr`xpcpaf utnfrnu u`tpdalaf d`fxpj lpjpk dahaf Lpjpk UH k`fcahn UX
damn DUH hn r`iptpl Nfhgf`rna&
Uaha raax hnhntnjaf j`ja~aaf axap ar`x Dafj r`d`rat Tu 0&555&555)+
,inka cpxa tpunal.) j`kphnaf Kghai Harat Dafj Iakupfm hnx`xaujaf Tu
155&555&555)+ r`damankafa x`txpafm haiak U`taxptaf Ha`tal Utgunfrn
Ha`tal Xnfmjax N Iakupfm Fgkgt 3 5=2+1>=8 xafmmai >
Gjxgd`t 1>=0& R`rpan h`fmaf iacp u`tj`kdafmaf Dafj Iakupfm) xalpf
1>=> Kghai Harat Dafj hnxnfmjaxjaf k`fcahn Tu 1&555&555&555)+ r`rpan
U`taxptaf Ha`tal Utgunfrn Ha`tal Xnfmjax N Iakupfm Fgkgt 12 xalpf 1>=>
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
53/109
81
xafmmai 4? Fgv`kd`t 1>=>) uaha xalpf 1>>4 Kghai harat dafj j`kdain k`fmaiakn u`fnfmjaxaf
k`fcahn Tu 40&555&555&555)+ r`rpan U`taxptaf Ha`tal Utgunfrn Ha`tal
Xnfmjax N Iakupfm Fgkgt 10 xalpf 1>>4 xafmmai 15 H`r`kd`t 1>>4 haf
uaha raax nfn r`hafm hnprpijaf Kghai Harat pfxpj hnxnfmjaxjaf k`fcahn
Tu=5&555&555&555)+& D`tharatjaf Pfhafm+Pfhafm Fgkgt 12 xalpf 1>?4
x`fxafm J`x`fxpaf Ugjgj Dafj U`kdafmpfaf Ha`tal) kaja d`fxpj dahaf
prala Dafj Iakupfm ahaial U`tpralaaf Ha`tal r`caiaf h`fmaf U`taxptaf
Ha`tal Utgunfrn Ha`tal Xnfmjax N Iakupfm Fgkgt 10 Xalpf 1>>4 xafmmai
15 H`r`kd`t 1>>4&
R`damankafa x`txpafm haiak U`taxptaf Ha`tal Fgkgt 10 xalpf 1>>4
~afm k`tpuajaf u`f~`kuptfaaf U`tha+U`tha x`thalpip dal}a Dafj
Iakupfm hnhntnjaf h`fmaf kajrph pfxpj k`kdafxp haf k`fhgtgfm
u`txpkdplaf u`t`jgfgknaf r`txa u`kdafmpfaf ha`tal hn r`maia dnhafm haf
cpma r`daman raial raxp rpkd`t u`fhauaxaf ha`tal&
Haiak tafmja k`fhpjpfm j`mnaxaf gu`tarngfaif~a Dafj Iakupfm
k`kninjn 1 Jafxgt Badafm pxaka) 0 Jafxgt Badafm) 15 Jafxgt Badafm
U`kdafxp) = Jafxgt Jar) 2 Ua~k`fx Ugnfx haf 1 Jar Kgdni ~afm
u`kda~ataf @i`jxtgfnjf~a x`tmadpfm haiak Mtgpu AXK D@TRAKA&
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
54/109
84
Xad`i 4& Jgkugrnrn U`k`mafm Ralak Dafj Iakupfm u`t 21 H`r`kd`t 455=
,haiak cpxaaf tpunal.
U`k`tnfxal Utgunfrn Iakupfm 84&585
U`k`tnfxal Jadpuax`f Iakupfm X`fmal 14&852
U`k`tnfxal Jadpuax`f Iakupfm R`iaxaf >&205
U`k`tnfxal Jadpuax`f Xafmmakpr 8&2
U`k`tnfxal Jgxa Dafhat Iakupfm 2&55=
U`k`tnfxal Jadpuax`f Iakupfm Pxata 2&4=2
U`k`tnfxal Jadpuax`f Iakupfm Datax 4&81=
Jgujat Dafj Iakupfm Rantaraf 1&=>=
U`k`tnfxal Jadpuax`f Xpiafm Da}afm 4&104
U`k`tnfxal Jgxa K`xtg 1&224
U`k`tnfxal Jadpuax`f ]a~ Jafaf =?5
U`k`tnfxal Jadpuax`f Iakupfm Xnkpt 1&2
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
55/109
82
8& Dpxnt+dpxnt U`tniajp
a& D`j`tca r`daman }pcph haf xaq}a j`uaha Xplaf ^afm Kala @ra&
d& K`fmpxakajaf jnf`tca haf kpxp larni) j`tca ~afm xnfmmn&
b&
K`fbnuxajaf kpxp lpdpfmaf haf j`tcaraka afxat u`ma}an&
h& J`uparaf faradal r`daman ogjpr pxaka haf abpaf haiak d`j`tca&
`& K`fmpxakajaf j`kacpaf Dafj k`iaipn u`fnfmjaxaf
utgo`rngfainrk`&
o& K`fnfmjaxjaf rnjau j`}ntaprlaaf haf d`tunjnt) d`txnfhaj haf
d`j`tca r`iajp }ntaprala}af&
m& R`xnau u`ma}an }acnd k`fcama haf k`fnfmjaxjaf bnxta Dafj&
l&
R`xnau u`ma}an hnxpfxpx r`iaip u`hpin haf xafmmau axar karaial+
karaial ~afm aha&
n& K`fmpxakajaf j`tca j`tar) j`x`jpfaf) j`hnrnuinfaf haf j`cpcptaf&
8&1&2& Utghpj haf R`tvnb` Dafj Iakupfm
1& Utghpj Hafa
a& Xadpfmaf ~afm x`thntn hatn RNKU@HA ,Rnkuafaf U`kdafmpfaf
Ha`tal.) RNM@T KAR ,Rnkuafaf M`f`tarn Kara H`uaf R`calx`ta.&d& H`ugrnxg ~afm x`thntn hatn RNKAFCA ,Rnkuafaf Akaf D`tcafmja.)
RNKAFNR ,Rnkuafaf Akaf haf Hnfaknr.&
b& Mntg ~afm x`thntn hatn RADPTAN ,Rafm Dpkn Tp}a Cptan) mntg jar
ha`tal.) DNRFNR ,mntg r}arxa pfxpj u`fhpjpfm prala afha.)
RPJR@R ,mntg hnfar pfxpj u`fhpjpfm xpmar afha.&
4& Utghpj Unfcakaf
a& Jt`hnx U`ma}an F`m`tn haf Rnuni3 UAFXAR ,unfcakaf akaf haf
x`tdaxar.&
d& Jt`hnx U`tpkalaf3 X@FXTAK ,x`kuax u`tinfhpfmaf ahaf tara
akaf.&
b& Jt`hnx Af`ja Mpfa3 UNJPI ,unfcakaf j`igkugj prala j`bni.&
h& Jt`hnx Utgmtak JUJK+UFK3 UPFHN ,unfcakaf prala kafhntn.&
`& Jt`hnx Jgfrxtpjrn3 UNIAT ,unfcakaf nfv`rxarn haf kghai j`tca.&
o& Jt`hnx U`tgtafmaf3 UNFXAR ,unfcakaf nfv`rxarn x`tdaxar.&
m& Jt`hnx U`k`tnfxal Ha`tal3 U@UAHPF ,u`hpin u`kdafmpaf ha`tal.&
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
56/109
88
2& R`tvnb`a& Jintnfm haf Nfjarg&
d& Gfinf` T`aixnk` Xtafro`t afxat Badafm
b&
U`fmntnkaf pafm&
h& Caknfaf Dafj&
`& U`kda~ataf T`j`fnfm x`i`ugf) x`ijgkr`i haf UHAK&
o& U`kda~ataf Uacaj&
m& U`kda~ataf macn UFR haf u`frnpfaf&
l& AXK D@TRAKA&
8&1&0& Rxtpjxpt Dafj Iakupfma& H`}af Jgknratnr
Jahatr~al Ntra 3 Jgknratnr pxaka&
L`ikn Tgfn 3 Jgknratnr
d& H`}af Hnt`jrn
R~akrp Tnsai 3 Hnt`jxpt Pxaka&
Tgin` Ontkaf 3 Hnt`jxpt Pkpk&
H`vn Insa 3 Hnt`jxpt U`karataf&
Darpjn 3 Hnt`jxpt J`uaxplaf&
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
57/109
80
H`}af Jgknratnr
Hnt`jxpt Pxaka
TPUR
Jgknx` aphnx
t`rnjg
Jgknx`
kafac`k`f
t`rnjg
Hnt`jxpt
U`karataf
Hnt`jxpt
J`uaxplaf
Hnt`jxpt
Pkpk
Hnv&u`t`fbafaaf /
u`fm`k+
dafmaf
DUJJ Hnv&
Xt`arptn
Hnv&Kafac&Tnrnjg
/j`uaxpl
af
Hnv&U`t+
jt`hnxaf
Hnv&
RHK
Hnv&
Pkpk
Hnv&UAJ
/
UH@
Hnv&u`fma}ar
af nfx`tf
J`i&
U`t`fbafaafRxtax`mn /
Gtmafnrarn
J`i&U`fm`kdafm
af Hafa
H`rj
Ahk/
U`fa
mnlaf
J`i&Kafac&
Hafa
J`i&U`karataf
Jt`hnx
J`i&U`fm`fhain+
af T`rnjg
J`i&
U`f~`iakaxaf
Jt`hnx
Dam& Ahk
jt`hnx
J`i& Lpjpk/
J`uaxplaf
J`i&
U`kd`tha~aafRHK
Dam&J`rjt`xatnax
af haf
Lpkar
J`i& Pkpk
haf TX
J`i&
Afainr
J`i&U`fmgialaf
haxa
`i`jxtgfnj
Rxaoojlprpr
hnt`jrn
J`i&U`fma}ar
af jt`hnx
J`i&
U`fma}araf
UH@ / pkpk
Badafm+badafm
Makdat ?& Rxtpjxpt Gtmafnrarn UX& Dafj Iakupfm) Xdj&
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
58/109
8?
8&4& Jgfr`u Mggh Bgtugtax` Mgv`tfafb` haf Jpainxar U`ia~afaf U`kd`tnaf
Jt`hnx hn Dafj Iakupfm
Cacataf Jgknratnr haf Hnt`jrn UX& Dafj Iakupfm k`fmajpn dal}a
utnfrnu+utnfrnu MBM k`tpuajaf iafharaf pfxpj k`fnfmjaxjaf rxafhat
gu`tarn u`tpralaaf& MBM k`fhpjpfm arar xtafruatafrn axar x`tiajrafaf~a
xpmar haf xafmmpfm ca}ad r`txa k`kdafmpf jt`hndninxar u`tpralaaf ~afm
jpax& UX& Dafj Iakupfm d`tprala k`fmnkui`k`fxarnjaf utnfrnu+utnfrnu
MBM haiak gtmafnrarn UX& Dafj Iakupfm& R`bata nfx`tfai) UX& Dafj
Iakupfm k`fmafpx utnfrnu+utnfrnu u`knralaf xpmar haf xafmmpfm ca}ad
r`txa k`fcpfcpfm xnfmmn arar nfh`u`fh`frn& Cacataf Jgknratnr UX& Dafj
Iakupfm d`txafmmpfmca}ad k`fma}arn haf k`kd`tnjaf rataf+rataf
x`tlahau Hnt`jrn UX& Dafj Iakupfm r`k`fxata Hnt`jrn UX& Dafj Iakupfm
d`txafmmpfm ca}ad axar u`fm`igiaaf gtmafnrarn&
Cacataf Jgknratnr UX& Dafj Iakupfm hnuninl d`tharatjaf xnfmjax
u`fm`xalpaf haf jgku`x`frn ~afm k`fhaiak hnr`txan ahaf~a u`fmaiakaf
j`tca ~afm ipar& H`}af jgknratnr k`tpuajaf knxta hatn Hnt`jrn UX& Dafj
Iakupfm ~afm k`fmataljaf u`fbauanaf vnrn haf knrn UX& Dafj Iakupfm&
H`fmaf rxtpjxpt H`}af Jgknratnr haf h`}af Hnt`jrn r`u`txn nfn) UX& Dafj
Iakupfm k`karxnjaf dal}a x`thauax u`kdamnaf xpmar ~afm x`tunral afxata
u`fmakdni j`upxpraf) u`fma}araf gtmafnrarn haf gu`tarngfai gtmafnrarn&
Pfxpj k`kdafxp xpmar H`}af Jgknratnr) UX& Dafj Iakupfm k`kd`fxpj
d`d`taua jgknx` ~ajfn Jgknx` Aphnx) Jgknx` j`uaxplaf haf Jgknx`
Kafac`k`f Tnrnjg& Jgknx` j`uaxplaf UX& Dafj Iakupfm k`kninjn xpmar
haf xafmmpfm ca}ad haiak lai k`fma}arn utajx`j gu`tarngfai pfxpj
k`karxnjaf dal}a UX& Dafj Iakupfm x`xau d`taha uaha jgtnhgt lpjpk)u`taxptaf haf U`hgkaf U`tniajp ~afm d`tiajp&
U`hgkaf U`tniajp ~afm x`ial hntpkprjaf UX& Dafj Iakupfm d`tiajp
damn r`iptpl u`ma}an UX& Dafj Iakupfm& H`fmaf uafhpaf `xnja haf
u`tniajp nfn) r`kpa u`ma}an UX& Dafj Iakupfm hnlataujaf kakup
k`fcama faka danj gtmafnrarn haf k`ku`txalafjaf j`u`tba~aaf ~afm
r`iaka nfn x`ial hnu`tgi`l UX& Dafj Iakupfm& Jgknx` Aphnx UX& Dafj
Iakupfm k`iajpjaf u`f`iaalaf axar nfogtkarn j`pafmaf ~afm ajaf
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
59/109
8=
hnj`ipatjaf u`tpralaaf r`u`txn iaugtaf j`pafmaf) utg~`jrn haf nfogtkarn
j`pafmaf ianff~a r`txa k`kd`tnjaf karpjaf+karpjaf x`tjanx onfafrnai
j`uaha Hnt`jrn& U`fxnfmf~a rnrx`k jgfxtgi nfx`tfai danj hn xnfmjax
kafac`k`f kapupf gu`tarngfai cpma k`fcahn u`tlaxnaf H`}af Jgknratnr
UX& Dafj Iakupfm& H`fmaf rxaxpr Jgknx` ~afm nfh`u`fh`f) hnlataujaf
xpmar+xpmar aphnx nfx`tfai hnnkui`k`fxarnjaf r`bata `onrn`f hnkafa larni
iaugtaf Jgknx` x`tr`dpx hauax hnrakuanjaf iafmrpfm uaha Jgknratnr UX&
Dafj Iakupfm& Jgknx` U`fbaxaxaf UX& Dafj Iakupfm k`kd`tnjaf rataf
axap u`fhauax j`uaha Hnt`jrn axar lai+lai ~afm x`tjanx h`fmaf u`fbaxaxaf
haf u`fmlaupraf u`fbaxaxaf hn UX& Dafj Iakupfm&
Ot`jp`frn u`tx`kpaf afxata jgknx`+jgknx` ~afm x`tjanx h`fmaf xaxa
j`igia gtmafnrarn r`bata nfx`tfai hniajpjaf r`bata tpxnf& X`tcainff~a
jgkpfnjarn ~afm danj afxata Hnt`jrn h`fmaf H`}af Jgknratnr) jgknx`+
jgknx` UX& Dafj Iakupfm r`txa jggthnfarn nfx`tfai kafac`k`f x`t`oi`jrn
haiak u`iajrafaaf tauax& Pfxpj k`fmlahaun xafxafmaf hn xalpf+xalpf
k`fhaxafm) UX& Dafj Iakupfm d`tjgknxk`f x`tpr k`iajpjaf t`ogtkarn
pfxpj k`fnfmjaxjaf MBM) k`fhpjpfm j`x`tdpjaaf haf xtafruatafrn
nfogtkarn& Dafj Iakupfm k`fh`onfnrnjaf Bgtugtax` Mgv`tfafb` r`daman
j`x`fxpaf ~afm k`fmaxpt lpdpfmaf afxata kafac`k`f) h`}af hnt`jrn)
rxaj`lgih`t axap u`k`mafm ralak hatn Dafj Iakupfm& MBM k`tpuajaf
rxtpjxpt ~afm k`kdafxp Dafj Iakupfm pfxpj3
1. K`f`xaujaf xpcpaf ~afm ajaf hnbauan&
4. K`fcaiafjaf gu`tarngfai latnaf&
2. K`ku`txnkdafmjaf j`u`fxnfmaf+j`u`fxnfmaf rxaj`lgih`t&
8.
K`karxnjaf UX& Dafj Iakupfm d`tgu`tarn r`bata akaf haf r`lax&0. K`kaxpln lpjpk haf t`mpiarn ~afm d`tiajp&
?. K`infhpfmn j`u`fxnfmaf faradal&
8&2& Jatajx`tnrxnj T`rugfh`f
Afainrnr jatajx`tnrxnj t`rugfh`f u`fxnfm hniajpjaf jat`fa jatajx`tnrxnj
x`tr`dpx ajaf k`ku`fmatpln j`kakupaf t`rugfh`f haiak k`kalakn
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
60/109
8& Jatajx`tnrxnj U`fhauaxaf T`rugfh`f&
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7/31/2019 ANALISIS PENGARUH PELAKSANAAN GOOD CORPORATE GOVERNANCE TERHADAP KUALITAS PELAYANAN PEMBERIAN
61/109
8>
D`ratf~a u`fhauaxaf taxa+taxa u`tdpiaf faradal jt`hnx Dafj
Iakupfm ~afm k`fcahn t`rugfh`f ahaial = u`tr`f k`kupf~an u`fhauaxaf
taxa+taxa u`t dpiaf jptafm hatn Tu& 1&555&555) j`kphnaf r`daf~aj 0? u`tr`f
k`kupf~an u`fhauaxaf taxa+taxa u`t dpiaf afxata Tu& 1&555&555 rakuan
4&555&555) r`daf~aj 4? u`tr`f k`kupf~an u`fhauaxaf taxa+taxa u`t dpiaf
afxata Tu& 4&555&555 rakuan 2&555&555) haf r`daf~aj 11 u`tr`f k`kupf~an
u`fhauaxaf taxa+taxa u`t dpiaf i`dnl hatn Tu& 1&555&555& Hatn Makdat >
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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`& 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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~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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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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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