Satuan Acara Pengajaran

ACCT11306 - Tatakelola Perusahaan

Pengajar
Prof. Akhmad Syakhroza S.E., MAFIS., Ph.D.
Dr. Vera Diyanty S.E., M.M.

Minggu 1

Materi Pengertian CG
Alasan Diperlukannya Good CG, Manfaat GCG

Media

Referensi KNM: Ch 1
WZ: Ch 1
- UU PT, SK Meneg BUMN, Peraturan Bapepam-LK, BEI, dan BI
- Roberto Newell and Gregory Wilson, 2002. A premium for good governance.
Mc Kinsey Quarterly

Aktivitas

Minggu 2

Materi Tinjauan Prinsip-prinsip GCG

Media

Referensi - OECD Principles

- NCCG, Code for Good Corporate Governance
- WZ: Ch 2 & 9

Aktivitas

Minggu 3
 Materi GCG di Dunia, Asia & Indonesia

Media

Referensi - Dominic Barton, Paul Coombes, and Simon Chiu-Yin Wong, 2004. Asia?s
Governance Challenge. Mc Kinsey Quarterly
- Claessens & Fan, Corporate Governance in Asia: A Survey

Aktivitas

Minggu 4

Materi Struktur Kepemilikan

Media

Referensi - OECD Principle 2

- UU BUMN
- Morck & Yeung 2004, Special Issues Relating to Corporate Governance
& Family Control
- Kasus 1: Kasus Bank Century

Aktivitas

Minggu 5

Materi Perlindungan terhadap Hak Pemegang Saham

Media

Referensi - OECD Principle 3

- La Porta et al. 2000. Investor Protection and Corporate Governance. Journal of
Financial Economics 58, 3-27.
- Claeseens et al. 1999, On expropriation of minority shareholders: evidence
from East Asia, www.ssrn.com
- Kasus 2: Kasus PT Matahari Putra Prima Tbk

Aktivitas

Minggu 6

Materi Tanggung Jawab Dewan Komisaris dan Dewan Direksi

Komisaris Independen
Struktur pengawasan
 Media

Referensi - OECD Principle 6

- KNM: Ch 4
- IICG, Membangun dewan komisaris yang efektif, Juni 2000.
- WZ: Ch. 3, 4, 5
- Kasus 3: Kasus Bank Century

Aktivitas

Minggu 7

Materi Komite Audit dan Komite Lainnya: Peran, Tanggung Jawab, Komposisi,
Keefektifan

Media

Referensi - WZ: Ch.6

- NCCG, Indonesian guidelines for establishing effective audit committees.
- Kasus 4: PT Kereta Api Indonesia

Aktivitas

Minggu 8

Materi Peran Audit Internal dan Manajemen Risiko

Media

Referensi - IIA, The Role of Internal Auditing in Resourcing The Internal Audit Activity
- IIA, The Role of Internal Auditing in Enterprise-wide Risk Management
- KPMG, Internal Audit?s Role in Corporate Governance
- Kasus 5: Bank Mega

Aktivitas

Minggu 9

Materi Corporate Social Responsibility

Peranan investor Institusional, Investor Asing, dan Kreditur

Media
 Referensi - OECD Principle 4
- KNM: Ch 6, 7, 11
- GRI, Sustainability Reporting
- McKinsey Global Survey Results, 2008. Valuing corporate social
responsibility. McKinsey Quarterly.
- Contoh Sustainabilty Report PT Antam Tbk., PT Timah Tbk.
- Kasus 6: PT. Kaltim Prima Coal

Aktivitas

Minggu 10

Materi Pengungkapan dan Transparansi

Media

Referensi - OECD Principle 5

- Utama, CG, Disclosure, and Its Evidence in Indonesia, Manajemen Usahawan,
Maret & April 2003.
- EBAR Vol. 1, Transparansi dan Akuntabilitas, November 2005.
- Kasus 7: PT Perusahaan Gas Negara Tbk

Aktivitas

Minggu 11

Materi Kualitas Pelaporan Keuangan

Peran Auditor Eksternal dalam GCG

Media

Referensi - Penman, The quality of financial statements: Perspectives from the recent
stock market bubble, Accounting Horizons (Supplement), 2003, 77-96.
- Imhoff, Accounting quality, auditing, and corporate governance, Accounting
Horizons, Supplement 2003, 117-128.
- Peraturan Bapepam ? LK
- Kasus 8: PT Telkom Tbk

Aktivitas

Minggu 12

Materi Masalah Korupsi di Indonesia

Good Public Governance
 Media

Referensi - World Bank Institute, New empirical frontiers in fighting corruption and
improving governance ? a few selected issues, February 2001.
- Transparency International, Corruption Perception Index 2010.
- Undang ? Undang KPK
- KNKG, Pedoman Umum Good Public Governance
- Kasus 9: Jaksa Urip Tri Gunawan

Aktivitas

Minggu 13

Materi Etika Bisnis dan Etika Profesi

Media

Referensi - KNKG: Bab III

- Copeland 2005, Ethics as an Imperative. Accounting Horizons.
- Kode Etik Profesi Akuntan Publik
- Kasus 10: Enron & WorldCom

Aktivitas

Minggu 14

Materi Isu dan Riset Kontemporer CG

Media

Referensi - ROSC CG Indonesia 2010

- IICD Scorecard
- Gillan, S.L. 2006. Recent Developments in Corporate Governance: An
Overview

Aktivitas

Minggu 15

Materi tidak ada

Media

Referensi
 Aktivitas

Minggu 16

Materi tidak ada

Media

Referensi

Aktivitas