Penerapan Prinsip Good Corrorate Governance Pt. Indosterling Aset Manajemen dalam Pemenuhan Kewajiban Pelaporan Menurut Peraturan Pasar Modal

Abstract, The capital market plays a strategic role in promoting national economic growth by collecting and managing funds from the public. In the securities market system, Investment Managers play a key role because they are required to professionally manage portfolios and report to the Financial Services Authority in accordance with the principles of Good Corporate Governance. The reporting obligations of investment managers are specifically regulated in the Financial Services Authority Regulation No. 17/POJK.04/2022 on the Code of Conduct for Investment Managers and the Financial Services Authority Regulation No. 2/POJK.04/2023 on the Implementation of Corporate Governance for Investment Managers. The issue addressed in this study is the discrepancy between the reporting obligations set out in the OJK regulations and their implementation by PT. Indosterling Aset Manajemen. The aim of this study is to analyse the fulfilment of reporting obligations and the implementation of the principles of Good Corporate Governance by PT. Indosterling Aset Manajemen based on the regulations of the Financial Services Authority. The research method used is a normative legal approach through a literature study with qualitative analysis. The results of the study show that PT Indosterling Aset Manajemen's fulfilment of reporting obligations is not fully in line with the provisions of the capital market regulations, so the implementation of the principles of Good Corporate Governance is not optimal and must be carried out consistently to ensure transparency, accountability, ethics, and the sustainability of the Indonesian capital market. Abstrak, Pasar modal memiliki peran strategis dalam mendorong pertumbuhan ekonomi nasional melalui penghimpunan dan pengelolaan dana masyarakat. Dalam sistem pasar modal, Manajer Investasi memegang peranan penting karena wajib melaksanakan pengelolaan portofolio secara profesional serta memenuhi kewajiban pelaporan kepada Otoritas Jasa Keuangan sesuai dengan prinsip Good Corporate Governance. Pengaturan mengenai kewajiban pelaporan Manajer Investasi secara khusus diatur dalam Peraturan Otoritas Jasa Keuangan Nomor 17/POJK.04/2022 tentang Pedoman Perilaku Manajer Investasi dan Peraturan Otoritas Jasa Keuangan Nomor 2/POJK.04/2023 tentang Penerapan Tata Kelola Manajer Investasi. Permasalahan dalam penelitian ini adalah adanya ketidaksesuaian antara pengaturan kewajiban pelaporan dalam peraturan Otoritas Jasa Keuangan dengan praktik pelaksanaannya oleh PT. Indosterling Aset Manajemen. Penelitian ini bertujuan untuk menganalisis pemenuhan kewajiban pelaporan dan penerapan prinsip Good Corporate Governance oleh PT. Indosterling Aset Manajemen berdasarkan peraturan Otoritas Jasa Keuangan. Metode penelitian yang digunakan adalah pendekatan yuridis normatif melalui studi kepustakaan dengan analisis kualitatif. Hasil penelitian menunjukkan bahwa pemenuhan kewajiban pelaporan oleh PT. Indosterling Aset Manajemen belum sepenuhnya sesuai dengan ketentuan peraturan pasar modal, sehingga penerapan prinsip Good Corporate Governance belum berjalan secara optimal dan perlu dilaksanakan secara konsisten guna menjamin transparansi, akuntabilitas, etika, dan keberlanjutan pasar modal Indonesia.