Corporate Governance in Accounting Context

Course unit title

Corporate Governance in Accounting Context

Course unit code

AKM325

Type of course unit (compulsory, optional)

Optional

Level of course unit (according to

EQF: first cycle Bachelor, second cycle Master)

Third Cycle Bachelor

Year of study when the course unit is delivered (if applicable)

2021–2022

Semester/trimester when the course unit is delivered

6th semester

Number of ECTS credits allocated

4.8 credits

Name of lecturer(s)

1. Iman Harymawan, Ph.D
2. Wulandari Fitri Ekasari, S.Ak., M.Sc., Ak., CFP

Learning outcomes of the course unit

1. Students are able to explain the general description of Corporate Governance.
2. Students are able to explain the material about The General Governance Structure of a Company.
3. Students are able to explain the material about The Internal Corporate Documents.
4. Students are able to explain the material about The Board Commissioners.
5. Students are able to explain the material about The Board of Directors.
6. Students are able to explain the material about The General Meeting of Shareholders.
7. Students are able to explain material about Corporate Governance Implications of the Charter Capital.
8. Students are able to explain the material about dividends.
9. Students are able to explain material about Corporate Governance Implications of Corporate Securities.
10. Students are able to explain the material about Information Disclosure.
11. Students are able to explain the material about Control and Audit Procedures.

Mode of delivery (face-to-face, distance learning)

Face-To-Face

Prerequisites and co-requisites (if applicable)

Management Accounting

Course content

1. Corporate Governance in General and Its Framework in Indonesia
2. The General Governance Structure of a Company
3. The Internal Corporate Documents
4. The Board of Commissioners Explained
5. The Board of Directors Explained
6. The General meeting of Shareholders
7. Corporate Governance Implications of the Charter Capital
8. Corporate Dividends
9. Corporate Governance Implications of Corporate Securities
10. Corporate Information Disclosure
11. Corporate Internal Control and Audit Procedures

Recommended or required

reading and other learning resources/tools

The Indonesia Corporate Governance Manual, first edition (2014) by International Finance Corporation, World Bank. (Required)

Planned learning activities and teaching methods

Case-Based Learning

Language of instruction

Bilingual, Bahasa Indonesia and English

Assessment methods and criteria

Assignment, Case Solving, Examination