Implementation of Transparency and Accountability Principles in Appointment and Dismissal of Directors of PT Pindad (Persero) Issued by Regulation of Minister of State-Owned Enterprise Number PER-03 / MBO / 02/2015 on Requirements, Procedure of Appointment and Dismissal of BUMN Directors and Copy of Secretary of Secretary of Ministry State-Owned Enterprises Number: SK-16 /S.MBU/2012 about the Indicator / Parameter of Assessment and Evaluation on the Implementation of Good Corporate Governance (Good Corporate Governance) in State-Owned Enterprises

Abstract

There are still many issues of appointment and dismissal of directors in Indonesia, indicating that GCG principles are still not implemented, especially the principles of Transparency and Accountability optimally. If it refers to the existing regulations, the appointment and dismissal of the directors of SOEs must be in accordance with the Regulation of the Minister of SOEs. PER-03 / MBU / 02/2015 regarding Requirements and Procedures for Appointment and Dismissal of BUMN Directors and Copy of Secretary Decision of Ministry of State-Owned Enterprises SK-16 /S.MBU/2012 on Indicator / Parameter of Evaluation and Evaluation on the Implementation of Good Corporate Governance Good Corporate Governance In State-Owned Enterprises. In this research, the author will review about the application of the principle of transparency and accountability in the Regulation of Minister of State-Owned Enterprises Number PER-3 / MBO / 02/2015 and Copy of Secretary Decision of Ministry of State-Owned Enterprise Number SK-16 /S.MBU/2012, And procedures for appointment and dismissal of directors of PT Pindad (Persero) pursuant to Regulation of Minister of State Owned Enterprises Number PER-3 / MBO / 02/2015 and Copy of Secretary Decision of Ministry of State-Owned Enterprise Number SK-16 /S.MBU/2012. The method used in this study is the normative juridical method, namely legal research conducted by examining library materials or secondary data as a basic material to be investigated by conducting a search on the rules and the literature related to the problems studied. The method of analysis used in this research is qualitative juridical method. The result of the research concludes that the application of transparency and accountability principle has been regulated in the Regulation of Minister of State-Owned Enterprises Number PER-3 / MBO / 02/2015 and Copy of Secretary Decision of Ministry of State-Owned Enterprise Number SK-16 /S.MBU/2012. It can be seen in article 1 PER-03 / MBO / 02/2015 that the appointment and dismissal of the Board of Directors of State-Owned Enterprises is based on the principles of professionalism and good corporate governance. In addition, the procedure for the appointment and dismissal of the Board of Directors of PT Pindad (Persero) based on Regulation of Minister of State-Owned Enterprises Number PER-3 / MBO / 02/2015 and Copy of Secretary Decision of Ministry of State-Owned Enterprise Number SK-16 /S.MBU/ 2012 linked to transparency and accountability principles at PT Pindad based on self-assessment results have been well implemented. However, taking into account the facts that there are practices of applying the principles of transparency and accountability, still need improvement in the implementation.