Prinsip Transparansi Bank dalam Rangka Penyehatan Perbankan di Indonesia

Abstract

The lessons of banking crisi that happened is the need for countries to improve transparency in policy establishment, and repair economic and financial information spreading system on time, comprehensive and accurate. As important as, there must be responsibility in using and accurately analyze of disclosed and well-informed information. Bank transparency can guide customer to invest their fund, and they can rationally decide where to save money. With transparency, there will be more eyes controlling bank that influence the bank management to be more aware. The transparency principle is one of the requirements for banking in order to implement Good Corporate Governance. In this context, transparency principle is one of the efforts to enhance transparency in financial condition and bank activities in order to reach market discipline, enable each market participants to measure the market through public reports publication. In implementing bank transparency principle, doesn't mean that all information must be disclosed to the public. There is something that secret and not to be disclosed to the public. The research is a Descriptive Research and in Prescriptive shape targeting to give an oversight or formulate bank transparency principles nowadays. This research uses Comparative Law method, to compare the norms and principles contained in Bank Indonesia Regulation No.3/22/PBI/2001 about Transparency in Bank Financial Condition with the regulation in Sarbanes-Oxley Act of 2002 with a universal regulation stated by Basel Core Principles for Effective Banking Supervision.