UNIVERSITAS INDONESIA

FACULTY OF ECONOMICS AND BUSINESS

ACCOUNTING DEPARTMENT
UNDERGRADUATES PROGRAM
SYLLABUS
TATA KELOLA PERUSAHAAN (CORPORATE GOVERNANCE)
ECAU6011306
SEMESTER II 2015/2016
No
.
1

Lecturers Name

E-mail

Sidharta Utama /
Ratna Wardhani (Bhs. Inggris) A
Viska Anggraita / Helson Siagian
-B
Elok Tresnaningsih - C
Desi Adhariani - D
Akhmad Syahroza /
Hilda Rossieta - E
Darminto / Fitriany - F
Purwatiningsih - G
Siti Nuryanah - H
Chaerul D. Djakman - I

sidharta.utama@ui.ac.id/
ratnawardhani@yahoo.com

Vera Diyanty /
Siti Nurwahyuningsih Harahap- J

veranabila1@gmail.com/nungharah
ap@yahoo.com

viskaviska257@yahoo.co.id /
elok.tres@gmail.com.
adekaka2002@yahoo.com
a_syakhroza@yahoo.com/
enjum9@yahoo.co.uk
fitri_any@yahoo.com/
Ipung31@yahoo.com
siti.nuryanah@ui.ac.id
cdjakman@yahoo.com

Subject Code

ECAU6011306

Subject Title

Tata Kelola Perusahaan (Corporate Governance)

Credit

Level

2 6 IES

Prerequisite
Subject
Description

None

Learning
Objectives (LO)

Upon completion of the subject, student will be able to:

a. Explain the principles of good governance, including the rights
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This subject gives the students understanding about the definition,

the importance, the principles and implementation of corporate
governance, and overview to practice and issue of corporate
governance in Indonesia. This subject also gives understanding on
the importance of accounting profession and how accountant give
shape to good governance.

and responsibilities of owners, investors, and those charged with

governance; and explain the role of stakeholders in governance,
disclosure, and transparency requirements.
i.
Understanding theory, principles, implementation of Good
Governance in corporation
ii.
Understanding theory, principles, implementation of Good
Governance in public sector
iii.
Understanding the rights and responsibilities of owners,
investors, and those charged with governance
iv.
Understanding the role of stakeholders in governance
v.
Understanding the principle of disclosure and
transparency
b. Analyze the components of an organizations governance
framework.
i.
Analyze the role, responsibilities, and effectiveness of board
ii.
Analyze the role responsibilities, and effectiveness of
committee under the authority of the board
iii.
Analyze the role of other stakeholders
c. Analyze an organizations risks and opportunities using a risk
management framework.
i.
Explain the risk management framework
ii.
Identify and analyze an organizations risks and
opportunities using a risk management framework
d. Analyze the components of internal control related to financial
reporting.
i.
Analyze the internal control over financial reporting and
quality of financial reporting
ii.
Understanding the role of external auditor in the CG
framework
e. Apply social and ethical considerations when encountering ethical
dilemmas
i.
Understand the issue about corruption and public
governance in Indonesia
ii.
Apply business ethic and social consideration

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Topic

Sessi
Topic
LO
Method
on
#
1 a) Theory, principles, implementationb) a(i) c) Active
of Good Governance in corporation
Lecturing and
Small
Discussion
2 a) Theory, principles, implementationb) a(ii)c) Active
of Good Governance in public
Lecturing and
sector
Small
Discussion
3
The rights and responsibilities of
a(iii) Guest Lecture
owners, investors, and those
and Small
charged with governance
Discussion
4
The role of stakeholders in
a(iv) Small
governance
Discussion
and Group
Presentation
5
The principle of disclosure and
a(v) Small
transparency
Discussion
and Group
Presentation
6
The role, responsibilities, and
b(i)
Collaborative
effectiveness of board
Learning
7
The role responsibilities, and
b(ii) Collaborative
effectiveness of committee under
Learning
the authority of the board
8
The role of other stakeholders,
b(iii) Small
Corporate Social Responsibility,
Discussion
and Whistleblowing System in the
and Group
corporate Governance framework
Presentation
9
The risk management framework
c(i)
Collaborative
in the implementing Good
Learning
Corporate Governance
10
Organizations risks and
c(ii)
Collaborative
opportunities using a risk
Learning
management framework
11

The internal control over financial

reporting and quality of financial
reporting

d(i)

12

The role of external auditor in the

CG framework

d(ii)

13

The issue about corruption and

public governance in Indonesia

e(i)

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Small
Discussion
and Group
Presentation
Small
Discussion
and Group
Presentation
Small
Discussion

and Group
Presentation
b) e(ii)c) Small
Discussion
and Group
Presentation

14 a) Business ethic and social

consideration

Teaching/Learni
ng Methodology

Assessment
Method in
Alignment with
Intended
Learning
Outcomes

Teaching method uses active lecturing and class discussions, in

which students achieve the study objectives by discussing and
completing related problems or cases under the guidance of
lecturer. The problems and cases are taken from the text book and
other sources.
Specific
Assessment
Methods/Tasks

%
Wei
ghti
ng

Continuous
Assessment
GROUP
Collaborative
Learning (5%)
Small Group
Discussion
Paper
INDIVIDUAL
Mid Term Exam
(20%)
Final Exam (20%)

100
%
20%

50
%

50
%
20
%

30
%

30
%

20
%

80%

Collaborative
Learning (5%)
Participation and
Discussion (15%)
Presentasi
Paper (15%)
Details of
learning
methods

Intended Learning
Outcomes to be
Assessed

The specific learning methods used in this subject are:

1. Lecturing
2. Small Group Discussion
Almost in all sessions, the students will participate in small
group discussion. The discussion is designed to raise their
curiosity as well as to solve some assignments.
3. Collaborative Learning
At session 8 and 10 uses collaborative learning with simple
jigsaw approaches, in which students are divided into
groups and discuss the specific cases in Home Group
Discussion (HGD) and Focus Group Discussion (FGD). The
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cases are divided into several topics for FGD and then all of
FGDs topics will be discussed in HDG. In each discussion
(FGD and HGD) students will assess their peer in a peer
review form. Finally, each group will present the results of
discussions with the lecturer as facilitator. Results of the
discussion and presentations are expected to improve
students understanding about the concept and the
implementation based on cases.This presentation sessions
are also expected to benefit the students to learn from
other focus group discussion.
Student Study
Effort Expected

In Class
Teaching
Presentation
Discussion
Student independent study
Discussion preparation
Final paper preparation

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35 Jam
17,5 jam
7 jam
10,5 jam
35 jam
20 Jam
15 Jam

Reference and
Reading

Compulsory Reading:
Umum (Menjadiacuan di semuapertemuan)
1. OECD, 2004, OECD Corporate Governance Principles.
2. KNKG, 2006, PedomanUmum Good Corporate
Governance Indonesia.
3. KNKG, 2010, Pedoman Good Public Governance
4. Aturan-aturan yang terkaitdengan corporate
governance, seperti UU Perseroan Terbatas RI, UU Pasar
Modal, aturan OJK/Bapepam-LK, BEI, serta BI yang
relevan.
Pertemuan 1
1. OECD, 2004, OECD Corporate Governance Principles.
2. KNKG, 2006, Pedoman Umum Good Corporate
Governance Indonesia.
3. Claessens (2003), Corporate Governance and
Development. Global Corporate Governance Forum
4.

5.

CG Score Card : (i) ACMF-ADB, ASEAN Corporate Governance

Scorecard: Country Report and Assessments 2012-2013,
http://www.adb.org/publications/asean-corporate-governancescorecard-country-reports-and-assessments-2012-2013
World Bank, 2010, Report on Observance Standards and
Codes: Corporate Governance Country Assessment:Indonesia,
http://www.worldbank.org/ifa/rosc_cg_idn_2010.pdf

Pertemuan 2
1. KNKG (2010) Pedoman Good Public Governance
2. Darmawan (2015) Legislative Strengthening and
Empowerment: Efforts to
Strengthen Local Governance and Accountability through
Provincial Parliaments in Indonesia. American Journal of
Applied Sciences, 12 (11): 802.809

Pertemuan 3
1. Claessens, S., Djankov, S., & Lang, L. H. . (2000). The
separation of ownership and control in East Asian
Corporations. Journal of Financial Economics, 58(1-2), 81112.
2. Bapepam-LK IX.E.2, Transaksi Material
3. Bapepam-LK IX.1.1, RUPS
4. Contoh best practice panggilan RUPS: Notification of AGM,
Bank Ayudhya, Company Website

Pertemuan 4
1. Peraturan perundang-undangan di Indonesia yang terkait
dengan perlindungan pemangku kepentingan
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