UNIVERSITAS INDONESIA

FACULTY OF ECONOMICS AND BUSINESS

ACCOUNTING DEPARTMENT
UNDERGRADUATES PROGRAM
SYLLABUS
TATA KELOLA PERUSAHAAN (CORPORATE GOVERNANCE)
ECAU6011306
SEMESTER II 2015/2016
No.
1
2
3
4
5
6
7
8
9
10

Lecturers Name
Sidharta Utama /
Ratna Wardhani - A (Inggris)
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
Vera Diyanty /
Siti Nurwahyuningsih Harahap

E-mail
sidharta.utama@ui.ac.id
/sidhartautama@yahoo.com
ratnawardhani@yahoo.com
viskaviska257@yahoo.co.id
/siagian_helson@yahoo.com
elok.ti@yahoo.com.
adekaka2002@yahoo.com
a_syakhroza@yahoo.com/
enjum9@yahoo.co.uk
fitri_any@yahoo.com/
dr.darminto@yahoo.co.id
Ipung31@yahoo.com
siti.nuryanah@ui.ac.id
cdjakman@yahoo.com
veranabila1@gmail.com / nung@cbn.net.id

Subject Code

ECAU6011306

Subject Title

Tata Kelola Perusahaan (Corporate Governance)

Credit

Level

2 6 IES

Prerequisite
Subject
Description

None

Learning
Objectives (LO)
a.

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

Explain the need for corporate governance, principles and
benefits of corporate governance, evidence in Indonesia
i.
Explain theory, principles, needs, and benefits of

This subject provides students an understanding about the

definition, the importance, the principles and implementation
of corporate governance, as well as an overview to practice
and issues of corporate governance in Indonesia. This subject
also discusses the role of accounting profession in promoting
good corporate governance.

corporate governance
Explain theory, principles, needs, and benefits of
public governance, including the link between public
and corporate governance
iii.
Explain the rights and responsibilities of shareholders
(including institutional investors), principles to
facilitate them
iv.
Explain the equitable treatment of shareholders
v.
Explain the role of stakeholders and intermediaries in
governance
vi.
Analyze and apply the principle of disclosure and
transparency
vii.
Explain overall evidence of CG practice in Indonesia
Understand the components of board governance framework.
i.
Understand the role, responsibilities, and effectiveness
of boards (Board of Commissioners and Board of
Directors)
ii.
Understand the role responsibilities, and effectiveness
of committees under the authority of the Board of
Commissioners
Understand an organizations risks and opportunities using a
risk management framework.
i.
Understand the risk management framework
ii.
Understand an organizations risks and opportunities
using a risk management framework
Understand the components of internal control related to
financial reporting.
i.
Understand the internal control over financial reporting
and quality of financial reporting
ii.
Understand the role of internal and external auditor in
the CG framework
Understand social and ethical considerations when
encountering ethical dilemmas
i.
Understand the issue about corruption and public
governance in Indonesia
ii.
Understand how to apply business ethic and social
consideration
ii.

b.

d.

e.

Topic

Sessi
Topic
LO
Method
on
#
1 a) Theory, principles, needs, benefitsb) a(i) c) Active
of corporate governance, overall
Lecturing and
evidence in Indonesia
Small
Discussion
2 a) Theory, principles, needs, benefitsb) a(ii)c) Active
of public governance and the link
Lecturing and
between public and corporate
Small
governance, overall evidence in
Discussion
Indonesia
3
The rights and responsibilities of
a(iii) Active
shareholders (including
Lecturing and
institutional investors) , including
Small
principles to facilitate them;
Discussion
equitable treatment of
shareholders
4
Indonesia evidence on practice of
a(iii) Guest
the rights and responsibilities of
Lecturing and
shareholders and equitable
Discussion
treatment of shareholders
5
The role of stakeholders and
a(iv) Small
intermediaries in governance
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 principle of disclosure and
a(v) Small
transparency
Discussion
and Group
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 internal and external

auditor in the CG framework

d(ii)

Small
Discussion
and Group
Presentation
Small
Discussion
and Group
3

13

The issue about corruption in

Indonesia

14 a) Business ethic and social

consideration

Teaching/Learn
ing
Methodology
Assessment
Method in
Alignment with
Intended
Learning
Outcomes

Details of
learning
methods

Presentation
e(i)
Guest
Lecturing and
Discussion
b) e(ii)c) Small
Discussion
and Group
Presentation

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%

Intended Learning
Outcomes to be
Assessed
a

50
%

50
%
20
%

30
%

30
%

20
%

80%

Collaborative
Learning (5%)
Participation and

Discussion (15%)
Presentasi

Paper (15%)

The specific learning methods used in this

subject are:

1. Active Lecturing
The lecturer provides presentation about the related topic
in the session and encourages students to critically discuss
and draw complex connections among ideas related to the
topic.
2. Small Group Discussion
Almost in all sessions, students will participate in a small
group discussion. The discussion is designed to raise their
4

curiosity as well as to critically solve some assignments.

Students will be divided into groups that consist of not
more than 4 persons and discuss the reading materials
(and also can gather any information besides the reading
materials identify in this syllabus to support their
understanding) related to the assignment. The lecturer
observes and facilitates the discussion as well as notes
each students participation in the discussion. The lecturer
will choose one to three groups and the selected group will
present their notes of discussion to the class. The lecturer
concludes the discussion.
3. Collaborative Learning
Session 6 - 7 and 9 - 10 employs collaborative learning with
simple jigsaw approach, in which students are divided into
groups and discuss the specific cases in Home Group
Discussion (HGD) and Focus Group Discussion (FGD). The
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 presentation are expected to improve
students understanding about the concept and the
implementation of the topics discussed. This presentation
session is also expected to benefit students to learn from
other focus group discussions.
4. Guest Lecturing
The invited guest lecturing will provide lecturing to the
class based on his/her/their practical experience guided by
a moderator. Students will be given the opportunity to ask
question and discuss the topic with the guest lecturer(s).
Student Study
Effort Expected

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

35 Hours
17,5 Hours
7 Hours
10,5 Hours
35 Hours
20 Hours
15 Hours

Reference and
Reading

Compulsory Reading:
General reading (as references in all sessions):
1. OECD, 2015, OECD Corporate Governance Principles.
2. KNKG, 2006, General Guidelines of Indonesian Good
Corporate Governance (Pedoman Umum Good
Corporate Governance Indonesia).
3. KNKG, 2010, Guidelines of Good Public Governance
(Pedoman Good Public Governance).
4. Rules and regulation related to corporate governance:
Indonesian Corporate Act, Capital Market Act, OJK/
Bapepam-LK regulations, BEI regulations, BI regulations,
and other relevant regulations.
5. ASEAN CG Scorecard: (i) ACMF-ADB, ASEAN Corporate
Governance Scorecard: Country Report and
Assessments 2012-2013,
http://www.adb.org/publications/asean-corporategovernance-scorecard-country-reports-andassessments-2012-2013
6. World Bank, 2010, Report on Observance Standards and
Codes: Corporate Governance Country
Assessment:Indonesia,
http://www.worldbank.org/ifa/rosc_cg_idn_2010.pdf
Session 1
1.
2.
3.
4.

Fox, M. A. and Hamilton, R. T. (1994), Ownership And

Diversification: Agency Theory Or Stewardship Theory. Journal
of Management Studies, 31: 6981.
OECD, 2015, G20/OECD Principles of Corporate Governance.
KNKG, 2006, General Guidelines of Indonesian Good Corporate
Governance.
Claessens, S. and Yurtoglu, B. (2012), Corporate Governance
and Development An Update, IFC.

Session 2
1.

2.
3.
4.

5.

Spanhove, J. and Verhoest, K. (2007), Corporate Governance vs

Government Governance: Translation or Adaptation,
https://lirias.kuleuven.be/bitstream/123456789/125531/1/eiasm
_paper_spanhove&verhoest.pdf
KNKG, 2010, Guidelines of Good Public Governance
Principle 1 CG, OECD
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
World Governance Indicators,
http://info.worldbank.org/governance/wgi/index.aspx#home
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