ANALISIS DAMPAK PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) TERHADAP KUALITAS ATAS INFORMASI KAS PADA PT. PLN (PERSERO) UNIT LAYANAN PELANGGAN (ULP) TOMOHON

Abstract

This study aims to analyze the impact of Good Corporate Governance (GCG) implementation on the quality of cash information at PT PLN (Persero) Unit Layanan Pelanggan (ULP) Tomohon. GCG is a corporate governance principle that emphasizes transparency, accountability, responsibility, independence, and fairness especially crucial for state-owned enterprises. This research employs a qualitative method with a descriptive approach. Data were collected through interviews with finance and accounting staff, observations, and documentation of internal financial reports. The findings indicate that the application of GCG principles particularly transparency and accountability positively influences the quality of cash information. The cash information is presented in a more structured, relevant manner and complies with applicable financial reporting standards. This improves clarity and enhances stakeholders’ trust in the company’s financial reports. The study concludes that the better the implementation of GCG, the higher the quality of the resulting cash information. Therefore, it is recommended that PT PLN ULP Tomohon continue strengthening GCG practices through internal training, human resource competency development, and the optimization of integrated financial reporting systems. Consistent GCG implementation supports the establishment of sustainable and professional corporate governance.