Every  company  prefer  to obtain  clean  opinion  on  their  audited  financial  statement. Obtaining clean opinion is valuable for the company's value, because it is expected to influence  the  external  interested  parties   to  make  business  decisions  related  to  the company.   Our study tried to find out the ability of corporate   governance on the provision  of  opinions  on  the  financial  statements  in  Indonesia  in  the  period  between 2004 to 2008. Results of previous studies showed inconsistent results about the ability of corporate governance in influencing the performance of the company. Furthermore, our results suggested that better governance did not automatically create the company better performanc

Wijaya, Riesanti Edie

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Wijaya, Kemampuan Mekanisme Corporate Governance...  75  diungkapkan oleh Wallison (2006), beliau membedakan istilah good governance dengan good performance, dimana keberadaan mekanisme corporate governance ditujukan untuk mencapai governance yang lebih baik, bukan  kinerja yang lebih baik, dan governance yang lebih baik dapat dianggap sebagai nilai dalam dirinya sendiri, terlepas dari pengaruhnya terhadap kinerja perusahaan. Lebih lanjut, Weir dan Laing (2001) membuktikan bahwa hanya dengan memenuhi semua aturan yang ditetapkan dalam struktur tata kelola tidak akan secara otomatis berarti bahwa perusahaan akan menjadi salah satu pemain terbaik, karena  studi membuktikan bahwa penggunaan pendekatan ``tick box'' tidak melakukan apapun untuk meyakinkan  bahwa kepentingan pemegang saham sedang aktif diupayakan. Dengan demikian, hasil penelitian ini memperkuat temuan Aluchna (2009) yang dapat mencegah perusahaan untuk  lebih meningkatkan tata kelola perusahaan, karena kepatuhan terhadap berbagai aturan tata kelola perusahaan ternyata hanya menimbulkan biaya baru tanpa memberikan manfaat bagi perusahaan dan investor. PENUTUP Banyak penelitian yang membahas tentang kedikdayaan tata kelola yang baik dalam mempengaruhi hamper semua aspek kinerja suatu perusahaan. Namun, hasil penelitian yang satu dengan yang lain masih menunjukkan ketidakonsistenan hasil.  Pada penelitian ini, kami membuktikan bahwa keberadaan tata kelola perusahaan di Indonesia tidak berpengaruh secara signifikan pada pemberian opini auditor. Hal tersebut mungkin terjadi karena berbagai macam faktor, diantaranya: ditengarahi bahwa pemenuhan berbagai item tata kelola perusahaan hanya untuk tujuan memenuhi suatu aturan yang akhirnya berdampak pada tingkat efektifitas yang kurang bisa memuaskan berbagai pihak yang berkepentingan.  Penelitian ini telah memberikan kepada kita suatu pemahaman bahwa good governance bukan berarti secara otomatis akan menghasilkan good performance. Sehingga, para pembaca tidak bisa serta merta melihat tata kelola suatu perusahaan untuk  meramal kinerja suatu perusahaan yang terwakili oleh opini yang diperoleh perusahaan tersebut. Penelitian ini tidak terlepas dari keterbatasan. Ada keterbatasan yang dialami oleh penulis, antara lain adanya keterbatasan data. Peneliti sebenarnya membuhkan data-data terkait dengan bagaimana sebenarnya tata kelola perusahaan tersebut sebenarnya berjalan secara teknis dan konten. Untuk itu, peneliti mengharapkan apabila dimungkinkan pengukuran tata kelola perusahaan akan lebih berkembang daripada sekadar  penggunaan pendekatan ``tick box''. DAFTAR PUSTAKA Adams, Ren´ee B., Hermalin,  Benjamin E.,and Weisbach, Michael S., 2009, “The Role of Boards of Directors in Corporate Governance: A Conceptual Framework & Survey,”Charles A. 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KEMAMPUAN MEKANISME CORPORATE GOVERNANCE DALAM MEMPENGARUHI OPINI AUDITOR

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