ANALISIS PRINSIP TRANSPARANSI (TRANSPARENCY) GOOD CORPORATE GOVERNANCE (GCG) SEBAGAI UPAYA PREVENTIF KORUPSI DI BUMN

Abstract

This study examines the role of the transparency principle in Good Corporate Governance (GCG) as a preventive effort against corruption offenses in State-Owned Enterprises (BUMN) in Indonesia. Tthe most significant challenge in law enforcement is corruption, particularly within the BUMN sector. This study aims to analyze how the transparency principle in GCG can prevent corruption in BUMN and how violations of this principle can result in state financial losses. This study used a normative approach by analyzing laws and regulations, court decisions, and related literature to explore the relationship between the role of GCG and the reduction of corruption risk. The results of the study showed that a lack of transparency can create room for abuse of power, manipulation of financial statements, and conflicts of interest that potentially facilitate corrupt offenses. This study concludes that strengthening preventive efforts derived from the transparency principle in GCG is crucial to prevent the occurrence of corruption, as well as to ensure that the management of BUMN is conducted accountably. The recommendations are to strengthen internal and external supervision of BUMN, enhance transparency across all aspects of management, and enforce the law strongly against any violations.