Abstract:
Implementation of GCG in Municipally Owned Companies (MOC) are usually still low, that was indicated by the low GCG score. The purposes
of this research are to describe and analyze the implementation of GCG in MOC in South Kalimantan and to analyze the differencess of
implementation between tow companies. This research is qualitative research and can be categorized as case study. Two municipally owned
companies are selected. Keyperson from two companies are interviewed, with deep interviewed. Key points of GCG implementation are asked
to them, include the threat to make good implementataion of GCG. The result, only one of MOC has had GCG formally, the other hasn’t. It
means one of MOC has the mechanisms, processes and relations by which corporations are controlled and directed at the formal level, and
the implementation was improve from time to time. There are many differences in implementation of GCG from two companies. Importance
recomendation is issuing Perda to push MOC make implementation of GCG.
Keywords: Municipally Owned Corporations, Good Corporate Governance, Comparison from two MOC
