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Corporate Governance in the Context of Accounting

Corporate Governance in the Context of Accounting

Course unit title

Corporate Governance in the Context of Accounting

Course unit code

AKM618

Type of course unit (compulsory, optional)

Compulsory

Level of course units (according to

EQF: first cycle Bachelor, second cycle Master)

Second Cycle Master

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

2021–2022

Semester/trimester when the course unit is delivered

2nd semester

Number of ECTS credits allocated

4.8 ECTS

Name of lecturer(s)
  1. Iman Harymawan, Ph.D

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 material about The Internal Corporate Documents
  4. Students are able to explain the material about The Board of 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 about 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 and Distance Learning (using AULA UNAIR)

Prerequisites and co-requisites (if applicable)

–

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

Recommended or required

reading and other learning resources/tools
  1. The Indonesia Corporate Governance Manual (TICGM)

Planned learning activities and teaching methods
  1. Lectures
  2. Discussion
  3. Individual assignments

Language of instruction

Indonesian

Assessment methods and criteria

Midterms 40%, Finals 60%

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