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Course unit title
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Corporate Governance in Accounting Context
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Course unit code
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AKM325
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Type of course unit (compulsory, optional)
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Optional
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Level of course unit (according to
EQF: first cycle Bachelor, second cycle Master)
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Third Cycle Bachelor
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Year of study when the course unit is delivered (if applicable)
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2021–2022
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Semester/trimester when the course unit is delivered
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6th semester
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Number of ECTS credits allocated
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4.8 credits
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Name of lecturer(s)
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- Iman Harymawan, Ph.D
- Wulandari Fitri Ekasari, S.Ak., M.Sc., Ak., CFP
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Learning outcomes of the course unit
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- Students are able to explain the general description of Corporate Governance.
- Students are able to explain the material about The General Governance Structure of a Company.
- Students are able to explain the material about The Internal Corporate Documents.
- Students are able to explain the material about The Board Commissioners.
- Students are able to explain the material about The Board of Directors.
- Students are able to explain the material about The General Meeting of Shareholders.
- Students are able to explain material about Corporate Governance Implications of the Charter Capital.
- Students are able to explain the material about dividends.
- Students are able to explain material about Corporate Governance Implications of Corporate Securities.
- Students are able to explain the material about Information Disclosure.
- Students are able to explain the material about Control and Audit Procedures.
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Mode of delivery (face-to-face, distance learning)
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Face-To-Face
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Prerequisites and co-requisites (if applicable)
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Management Accounting
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Course content
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- Corporate Governance in General and Its Framework in Indonesia
- The General Governance Structure of a Company
- The Internal Corporate Documents
- The Board of Commissioners Explained
- The Board of Directors Explained
- The General meeting of Shareholders
- Corporate Governance Implications of the Charter Capital
- Corporate Dividends
- Corporate Governance Implications of Corporate Securities
- Corporate Information Disclosure
- Corporate Internal Control and Audit Procedures
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Recommended or required
reading and other learning resources/tools
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The Indonesia Corporate Governance Manual, first edition (2014) by International Finance Corporation, World Bank. (Required)
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Planned learning activities and teaching methods
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Case-Based Learning
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Language of instruction
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Bilingual, Bahasa Indonesia and English
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Assessment methods and criteria
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Assignment, Case Solving, Examination
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