Corporate Governance untuk Membangun Keberlanjutan Bisnis: Studi Kasus Kualitatif tentang Kepemimpinan Dewan, Mekanisme Keberagaman, dan Akuntabilitas Keberlanjutan Perusahaan

Firdayanti Firdayanti; Aftoni Sutanto; Salamatun Asakdiyah

doi:10.69693/ijmst.v4i3.12715

Authors

Firdayanti Firdayanti Universitas Ahmad Dahlan
Aftoni Sutanto Universitas Ahmad Dahlan
Salamatun Asakdiyah Universitas Ahmad Dahlan

DOI:

https://doi.org/10.69693/ijmst.v4i3.12715

Keywords:

Corporate Governance, Kepemimpinan Dewan, Keberagaman Dewan, Akuntabilitas Keberlanjutan, Studi Kasus Kualitatif

Abstract

Tata kelola perusahaan menjadi mekanisme strategis dalam membangun keberlanjutan bisnis karena perusahaan modern menghadapi perubahan lingkungan bisnis yang semakin kompleks, peningkatan tuntutan transparansi, akuntabilitas publik, legitimasi pemangku kepentingan, dan kebutuhan terhadap pengambilan keputusan strategis yang berorientasi jangka panjang. Penelitian ini bertujuan untuk mengeksplorasi bagaimana praktik corporate governance membangun keberlanjutan perusahaan melalui perspektif kepemimpinan dewan, mekanisme keberagaman dewan, dan akuntabilitas keberlanjutan. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus untuk memahami mendalam proses organisasi, pengalaman aktor, dan mekanisme pengambilan keputusan dalam penerapan tata kelola perusahaan berkelanjutan. Data penelitian diperoleh melalui wawancara mendalam dengan anggota dewan, manajemen perusahaan, komite keberlanjutan, dan pihak terkait yang memiliki pemahaman terhadap praktik tata kelola organisasi. Analisis data dilakukan menggunakan perangkat lunak NVivo 15 melalui tahapan open coding, axial coding, dan selective coding untuk mengidentifikasi pola, membangun kategori konseptual, dan menemukan hubungan antar tema penelitian. Hasil pengolahan data NVivo 15 menunjukkan terbentuknya empat tema utama, yaitu kepemimpinan dewan strategis, keberagaman perspektif dalam pengambilan keputusan, penguatan transparansi dan mekanisme pengawasan, dan orientasi keberlanjutan perusahaan. Temuan penelitian menunjukkan bahwa efektivitas corporate governance ditentukan oleh kemampuan dewan dalam mengarahkan strategi organisasi, membangun budaya akuntabilitas, mengintegrasikan berbagai perspektif pemangku kepentingan, dan memastikan keberlanjutan menjadi bagian dari agenda strategis perusahaan. Penelitian ini menghasilkan model konseptual sustainable corporate governance yang menjelaskan hubungan antara kepemimpinan dewan, keberagaman organisasi, akuntabilitas keberlanjutan, dan kemampuan perusahaan dalam mencapai keberlanjutan bisnis jangka panjang.

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