zzzzUNIVERSITAS INDONESIA

FACULTY OF ECONOMICS AND BUSINESS

ACCOUNTING DEPARTMENT
UNDERGRADUATES PROGRAM

SYLLABUS Formatted: Font: (Default) +Headings (Calibri)

TATA KELOLA PERUSAHAAN (CORPORATE GOVERNANCE)
ORPORATE GOVERNANCE AND RISK MANAGEMENTNT Formatted: Font: (Default) +Headings (Calibri), 12 pt
EECAU6011306 Formatted: Font: (Default) +Headings (Calibri)
ODD SEMESTER II 20157/20168 Formatted: Font: (Default) +Headings (Calibri), 12 pt
Formatted: Font: (Default) +Headings (Calibri)
No. Lecturers Name E-mail
1 Formatted: Font: (Default) +Headings (Calibri)

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3
4
5
6
7
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No. Lecturers Name E-mail
1 Sidharta Utama / Desi Adhariani (Bhs sidharta.utama@ui.ac.id /
Inggris) - A adekaka2002@yahoo.com

2 Fitriany / Sylvia Veronica - B fitri_any@yahoo.com

sylvia_vnps@yahoo.com

3 Vera Diyanty / Akhmad Syahroza - C veranabila1@gmail.com

asyakhroza@yahoo.com

4 Ratna Wardhani / Hilda Rossieta (Bahasa ratnawardhani@yahoo.com

Inggris)- D enjum9@yahoo.co.uk

5 Purwatiningsih - E ipung31@yahoo.com

6 Chaerul D Djakman - F cdjakman@yahoo.com

Subject Code ECAU6011306

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Subject Title CORPORATE GOVERNANCE AND RISK MANAGEMENTTata Kelola Perusahaan
(Corporate Governance)
Credit 3

Level 2 6 IES

Prerequisite Subject NoneIntroduction to Strategic Management and Business Law

Description This subject provides students an understanding about the theory, definition,
the importance, the principles, structure and implementation of corporate
governance, as well as an overview to practice and issues of corporate
governance in Indonesia. In addition, the subject introduces the risk
management framework, the roles of the boards in overseeing and assuring
sound internal control and risk management system, and the role internal and
external auditors in promoting good corporate governance.
After completing this subject , When faced with the case, students are
expected to be able to analyze the implementation of corporate governance
principles to the company in accordance with the concepts learned over the
facts occurred

Learning Objectives Upon completion of the subject, student will be able to:
(LO) 1.Technical Competence Formatted: Justified, Indent: Left: -0.04"
1.1. Able to desribe the principles of good governance, including the rights and
Formatted: Justified
responsibilities of owners, investors, and those charged with governance; and
explain the role of stakeholders in governance, disclosure, and transparency
requirements. Explain the components of Corporate Governance, the concept of
risk management and ethical principles within the company (C2, A3)
a) Explain Describe theory, principles, needs, and benefits of corporate
governance
b) Explain Describe theory, principles, needs, and benefits of public
governance, including the link between public and corporate
governance
c) Explain Describe the rights and responsibilities of shareholders
(including institutional investors), principles to facilitate them
d) Explain Describe the equitable treatment of shareholders Formatted: Font:
e) Explain Describe the role of stakeholders and intermediaries in
Formatted: Font:
governance
f) Describe the principle of disclosure and transparency Formatted: Justified, Indent: Left: 0.75", No bullets or
e) numbering
f) Explain the role and responsibility of bOC and BOD and its committee Formatted: Strikethrough
g) Explain the principle of disclosure and transparency Formatted: Justified, Space After: 0 pt
h) Explain the risk management framework
Formatted: Justified
i) Explain social and ethical considerations when encountering ethical
Formatted: Strikethrough
dilemmas
1.2. Able to Describe the components of an organizations governance framework. Formatted: Justified, Space After: 0 pt
Formatted: Justified

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 1.2.a. Describe the role of internal and external auditors in the application of
CG
1.2.b Describe the role of BOC and BOD and its committee
1.2. Describe the application of CG principles within the company.
1.3.Able to Describe the company's risk and opportunities using the risk
management framework
1.3.
1.4.Describe the role of internal and external auditors in the application of CG
1.5 Describe the role of BOC and BOD in implementation of good risk management
and internal control
1.46. Able to Analyze CG principles such as shareholder rights, equitable treatment
of shareholders, stakeholder roles, roles and responsibilities of the Board and
disclosures and transparency

2. Ethics, Professional Skills, Values and Attitudes

2.1. Able to demonstrate knowledge of relevant social and ethical considerations
2.1.2.2. Able to write a clear and concise essay/report Written communication
i. Able to write a clear and concise essay/report
ii. Able to use appropriate academic rules (referencing systems, etc.) and
format in writing essay/report
2.3. Able to communicate clearly and concisely in presentation and discussion Oral
Communication
2.2. Able to argue and draw conclusion on an issue based on supportive evidence
Oral and interpersonal communication
2.3. Able to communicate clearly and concisely in presentation and discussion
2.4. Display cooperation and teamwork
2.5. Reasoning, Critical Thinking
i. Able to argue and draw conclusion on an issue based on supportive evidence
ii.2.4. Apply reasoning and critical analysis to solve an issue

Topic Session Topic LO Method

#
1 a) Theory, principles, needs, benefits of b) 1.1.a,c) Active Lecturing
corporate governance, overall evidence in and Small
Indonesia Discussion
2 a) Theory, principles, needs, benefits of public
b) 1.1.b,c) Small Group
governance and the link between public 2.2., Discussion and
and corporate governance, overall 2.3, Group and
evidence in Indonesia 2.4, Presentation
2.5
3 The rights and responsibilities of 1.1c Small Discussion
shareholders (including institutional ,1.1.d and Group
investors) , including principles to facilitate 2.3, Presentation
them; equitable treatment of shareholders 1.1c, Group Discussion
1.1d , and Presentation
2.2.,
2.3,

3
 2.4,
2.5
4 Indonesia evidence on practice of the ,1.1.d Guest Lecturing
rights and responsibilities of shareholders , 1.2 , and Discussion
and equitable treatment of shareholders, 2.2.4
The principle of institutional investors, 1 Prepare Summary
stock markets and other intermediaries For Guest Lecture

Student must be submit the summary of

guest lecture indiivividually , at least 2
days after the lecture
5 The role of stakeholders and 1.1e, Group Discussion
intermediaries in governance 1.2 , and
2.2., PresentationSmall
2.3, Discussion and
2.4, Group
2.5 Presentation
6 The role, responsibilities, and effectiveness 1.1f, Group Discussion
of board 1.2b, and
2.2., PresentationSmall
2.3, Discussion and
2.4, Group
2.5 Presentation
7 The role responsibilities, and effectiveness 1.1f Group Discussion
of committee under the authority of the and and
board 1.2b, PresentationSmall
2.2., Discussion and
2.3, Group
2.4, Presentation
2.5
8 The principle of disclosure and 1.1fg Group Discussion
transparency , 1.2, and
2.2., PresentationSmall
2.3, Discussion and
2.4, Group
2.5 Presentation
9 The risk management framework in the 1.1h, Group Discussion
implementing Good Corporate Governance 3 2.2, and
2.3, PresentationSmall
2.4, Discussion and
2.5 Group
Presentation
10 Organizations risks and opportunities 1.1h, Group Discussion
using a risk management framework 31.3, and
2.2., PresentationSmall
2.3, Discussion and

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 2.4, Group
2.5 Presentation
11 The role of the BOC and BOD in assuring 1.1f, Small Discussion
sound internal control and risk 1.5 and Group
management system 2.2., Presentation
2.3,
2.4,
2.5
11 The role of ethics in relation to good CG 2.1 Guest Lecture
2.3, KPK plus Dosen
Internal
Prepare Summary
For Guest Lecture
12 The role of internal auditor in the CG 1.4 Group Discussion
framework 2.a1. and
2, PresentationSmall
2.2., Discussion and
2.3, Group
2.4, Presentation
2.5
13 The role of External auditor in the CG 1.4, Group Discussion
framework 2.b1. and
2, PresentationSmall
2.2., Discussion and
2.3, Group
2.4, Presentation
2.5
1414 The role of the BOC and BOD in assuring a) 1.2.b,b) Group Discussion
sound internal control and risk 2.3, and
management system The role of ethics in 1.1.i, PresentationSmall
relation to good CG 2.2, Discussion and
2.3, Group
2.4, Presentation
2.5
Individ Analyze The Corporate Governance c) 1.46., 2.1. 2.2.2.4, submit
ual Practice issue in Company At Final Exam
Paper

Teaching method uses active lecturing and class discussions, in which students
Teaching/Learning achieve the study objectives by discussing and completing related problems or
Methodology cases under the guidance of lecturer. The problems and cases are taken from the
text book and other sources.

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Assessment Method Specific % Intended Learning Outcomes to be Assessed Formatted Table
in Alignment with Assessment Weig
Formatted: Right: -1.1"
Intended Learning Methods/Tasks hting
Outcomes 1.1 1.2 1.3 1.4 2.1. 2.2 2.3 2.4 2.5
Continuous 100%
Assessment
GROUP 20%
Paper Indent: Left: 0"
Formatted:
discussionPrese
ntation
material (15%)
Small Group Indent: Left: 0"
Formatted:
Discussion and
Presentation(5
%)
INDIVIDUAL 80%
Mid Term 650% 30% -20%
Exam (25%)

Final Exam 20% 1530 152 25%

(25%) % 5%
Participation
and
Discussion
(5%)
Presentation
(10%)
Final Paper
(15%)
Details of learning The specific learning methods used in this subject are:
methods
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 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

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 selected group will present their notes of discussion to the class. The
lecturer concludes the discussion.
3. 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).
4. Individual final paper
At the end of the class, each student shall submit a paper that demonstrates
his/her writing skill, reasoning and critical thinking and covers the topic(s)
contained in the subject.

Formatted Table
Student Study Effort In Class 35 Hours
Expected Teaching 17,5 Hours
Presentation 7 Hours
Discussion 10,5 Hours
Student independent study 35 Hours
Discussion preparation 20 Hours
Final paper preparation 15 Hours

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 Formatted: Font: (Default) +Headings (Calibri)
Reference and Compulsory Reading: Formatted Table
Reading
General reading (as references in all sessions):
1. OECD, 2015, OECD Corporate Governance Principles.
2. KNKG, 2006, Pedoman Umum Good Corporate Governance
Indonesia.
3. KNKG, 2010, Pedoman Good Public Governance.
4. Aturan-aturan yang terkaitdengan corporate governance, seperti
Formatted: Font: (Default) +Headings (Calibri), 12 pt
UU Perseroan Terbatas RI, UU Pasar Modal, aturan OJK/Bapepam-
LK, BEI, serta BI yang relevan. Formatted: Default Paragraph Font, Font: (Default)
+Headings (Calibri), 11 pt, English (United States)
5. ASEAN CG Scorecard: (i) ACMF-ADB, ASEAN Corporate Governance
Scorecard: Country Report and Assessments 2012-2013, Formatted: Font: (Default) +Headings (Calibri)
http://www.adb.org/publications/asean-corporate-governance- Formatted: Font: (Default) +Headings (Calibri), 12 pt
scorecard-country-reports-and-assessments-2012-2013 Formatted: Font: (Default) +Headings (Calibri)
6. World Bank, 2010, Report on Observance Standards and Codes: Formatted: Font: (Default) +Headings (Calibri), 12 pt
Corporate Governance Country Assessment:Indonesia,
Formatted: List Paragraph, Numbered + Level: 1 +
http://www.worldbank.org/ifa/rosc_cg_idn_2010.pdf Numbering Style: 1, 2, 3, + Start at: 1 + Alignment:
Left + Aligned at: 0.25" + Indent at: 0.5"
Pertemuan Session 1 Formatted Table

1. Fox, M. A. and Hamilton, R. T. (1994), Ownership And Diversification: Formatted: Indent: Left: 0.25", Space After: 10 pt
Agency Theory Or Stewardship Theory. Journal of Management Studies, Formatted: Indent: Left: 0.25"
31: 6981. Formatted: List Paragraph, Indent: Left: -0.08",
1. 2 Syakhroza, A. (2005), Corporate Governance: Sejarah dan Numbered + Level: 1 + Numbering Style: 1, 2, 3, +
. Perkembangan, Teori, Model, dan Sistem Governance, Serta Start at: 1 + Alignment: Left + Aligned at: 0.25" +
Aplikasinya pada Perusahaan BUMN, Pidato pengukuhan Guru Besar Indent at: 0.5", Tab stops: 0", Left
UI, Lembaga Penerbit UI, 1-23. Formatted: Font: (Default) +Headings (Calibri)
Formatted: Font: (Default) +Headings (Calibri), 12 pt
Formatted: List Paragraph, Numbered + Level: 1 +
Numbering Style: 1, 2, 3, + Start at: 1 + Alignment:
2. Fox, M. A. and Hamilton, R. T. (1994), Ownership And Diversification:
Left + Aligned at: 0.25" + Indent at: 0.5"
Agency Theory Or Stewardship Theory. Journal of Management
Formatted: Indent: Left: 0.25"
Studies, 31: 6981. OECD, 2015, G20/OECD Principles of Corporate
Governance. Formatted: Font: (Default) +Headings (Calibri), 12 pt
Formatted: List Paragraph, Numbered + Level: 1 +
3. 3 OECD, 2015, G20/OECD Principles of Corporate Governance.KNKG, Numbering Style: 1, 2, 3, + Start at: 1 + Alignment:
. 2006, Pedoman Umum Good Corporate Governance Indonesia. Left + Aligned at: 0.25" + Indent at: 0.5"
4. 4 KNKG, 2006, General Guidelines of Indonesian Good Corporate Formatted: Indent: Left: 0.25"
. Governance.Claessens, S. and Yurtoglu, B. (2012), Corporate Formatted: Font: (Default) +Headings (Calibri), 12 pt
Governance and Development An Update, IFC.
Formatted: List Paragraph, Numbered + Level: 1 +
5. Claessens, S. and Yurtoglu, B. (2012), Corporate Governance and Numbering Style: 1, 2, 3, + Start at: 1 + Alignment:
Development An Update, IFC. Left + Aligned at: 0.25" + Indent at: 0.5"
Formatted: Indent: Left: 0.25"
Session 2
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Pertemuan 2
Formatted: Font: (Default) +Headings (Calibri), 12 pt
1 Spanhove, J. and Verhoest, K. (2007), Corporate Governance vs Formatted Table
Government Governance: Translation or Adaptation,
https://lirias.kuleuven.be/bitstream/123456789/125531/1/eiasm_pap
er_spanhove&verhoest.pdf

2 KNKG (2010) Pedoman Good Public Governance

.
3 KNKG, 2010, Guidelines of Good Public Governance Klapper & Love, Formatted: Font: (Default) +Headings (Calibri), 12 pt
. 2004, Corporate governance, investor protection and performance in Formatted: Justified, Indent: Left: 0.02"
4 emerging markets, Journal of Corporate Finance 10, 703-728.Principle
. 1 CG, OECD
Darmawan (2015) Legislative Strengthening and Empowerment:
Efforts to
Strengthen Local Governance and Accountability through
5 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

Formatted: Font: (Default) +Headings (Calibri), 12 pt

Formatted: Justified
Pertemuan Session 3
1. OECD (2015), CG Principle 2 Formatted: Font:
Claessens, (Default) +Headings
S., Djankov, S., & Lang,(Calibri),
L. H. .12 pt
(2000). T
Claessens, S., Djankov, S., & Lang, L. H. . (2000). The separation of ownership and control in East Asian Corporation
ownership and control in East Asian Corporations. Journal of Financial Economics, 58(1-2), 81112.
Economics, 58(1-2), 81112.
2. Relevant articles in Corporate Act, Capital Market Act, and relevant Formatted:
UU PT, UU Font: (Default)
Pasasr Modal +Headings (Calibri),
dan Aturan OJK12terkait
pt
OJK regulation (RUPS, Material Transaction, Affiliated Transaction, Material, Transaksi Afiliasi, Benturan Kepentinga
related party transaction, insider transaction).

3. KNKG, 2006, Guidelines of Indonesia Good Corporate Governance Formatted: Font:

Claessens, et al.(Default)
(1999).+Headings (Calibri), 12 of
On Expropriation pt min
evidence from east Asia. www.ssrn.com
4. Case: C.K.Tang: The Fight towards Privatisation, (2012) Corporate e Formatted:
OECD Font:
(2015), (Default)
Prinsip CG +Headings
2 dan 3 (Calibri), 12 pt inv
(Yang terkait
5. Governance Case Studies, Edited by Mak Yuen Teen, CPA Australia. insider trading)
5. Formatted: Right
Case: C.K.Tang: The Fight towards Privatisation, (2012) Corporate
Governance Case Studies, Edited by Mak Yuen Teen, CPA Australia. Formatted: Font: (Default) +Headings (Calibri), 12 pt

Pertemuan Session 4

9
 1. 1. OECD (2015), CG Principle 3
2. CalPERS, 2012, Towards Sustainable Investment: Taking
Responsibility, website of CalPERS
3. Baring, 2016, Barings conflict of interest policy,
http://www.barings.com/ucm/groups/public/documents/polic
iesprocedures/040392.pdf
4. Articles in Capital Market Law (1995) related to insider trading
5. Garder, D., Kleiner, J., Milchan, A., Pitt, B. (Producers) &
McKay, A. (Director). (2015). Big Short (Motion Picture). United
States: Paramount Pictures.
6. https://www.youtube.com/watch?v=DZvpa5HUhcwBahan
Presentasi dari Dosen Tamu
Pertemuan Session 5 the role stakeholder and intermediaries
1. 11. Peraturan perundang-undangan di Indonesia yang terkait
. dengan perlindungan pemangku kepentingan OECD (2015), CG
Principle 4
2. Indonesian rules and regulation related to stakeholders
protection, including whistleblower mechanism
3. Li, N. and A. Toppinen, (2011), Corporate responsibility and
sustainable competitive advantage in forest-based industry:
Complementary or conflicting goals?, Forest Policy and
Economics 13, 113-123.
4. Spitzeck, Heiko and Erik G. Hansen (2010), Stakeholder
governance: how stakeholders influence corporate decision
making. Corporate Governance, 10 (4) : 378-391
5. Case: Pirard, R. & Rokhim, R. (2006). Asia Pulp & Paper
Indonesia: the business rationale that led to forest degradation
and financial collapse. CIFOR Working Paper No. 31.
http://www.iddri.com/Publications/Publications-scientifiques-
et-autres/R.%20Pirard_APP%20forest%20degradation.pdf
2. Peraturan perundang-undangan di Indonesia yang terkait dengan
whistleblower
3. Spitzeck, Heiko and Erik G. Hansen (2010), Stakeholder governance:
how stakeholders influence corporate decision making. Corporate
Governance, 10 (4) : 378-391
4. OECD (2015), Prinsip 3 (Yang terkait dengan Intermediaries) dan 4
10
Formatted: Font: (Default) +Headings (Calibri), 12 pt
Formatted Table
Formatted: List Paragraph, Numbered + Level: 1 +
Numbering Style: 1, 2, 3, + Start at: 1 + Alignment:
Left + Aligned at: 0.25" + Indent at: 0.5"
Formatted: Font: (Default) +Headings (Calibri), 12 pt
Formatted: Font: (Default) +Headings (Calibri), 12 pt,
English (United States)
Formatted: Font: (Default) +Headings (Calibri), 12 pt
Formatted: List Paragraph, Numbered + Level: 1 +
Numbering Style: 1, 2, 3, + Start at: 1 + Alignment:
Left + Aligned at: 0.25" + Indent at: 0.5"
Formatted Table
Formatted: List Paragraph, Numbered + Level: 1 +
Numbering Style: 1, 2, 3, + Start at: 1 + Alignment:
Left + Aligned at: 0.25" + Indent at: 0.5"
Formatted: Font: (Default) +Headings (Calibri), 12 pt
Formatted: Font: (Default) +Headings (Calibri), 12 pt,
Font color: Custom Color(RGB(35,31,32))
Formatted: Font: (Default) +Headings (Calibri), 12 pt,
Font color: Custom Color(RGB(35,31,32))
Formatted: Default Paragraph Font, Font: (Default)
+Headings (Calibri), 12 pt
Formatted: Font: (Default) +Headings (Calibri)
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Formatted Table
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 Formatted ...
Formatted ...
Formatted ...
5. Case: JLJ Holdings Limited: Poisoned by Its Rotten Apple, (2012)
Formatted ...
Corporate Governance Case Studies, Edited by Mak Yuen Teen, CPA
Australia. Formatted ...
Formatted Table ...
Formatted ...
Pertemuan Session 6 Formatted ...
1. 1. Corporate Act, Bapepam-LK Regulation Number IX.I.6 (boards of UU PT, Peraturan Bapepam-LK Nomor IX.I.6 Ten
Formatted ...
directors, board of commissioners of public company and Komisaris Emiten dan Perusahaan Publik, Sekre
Formatted ...
corporate secretary)
2. 2. OECD (2015), Principle 6 Formatted
OECD (2015), Prinsip 6 ...
3. KNKG, 2010, Guidelines of Good Public Governance Formatted ...
3. 4. Bezemer, P.J., Peij S., Kruijs, L.D., and Maassen, G.(2011), Olubunmi Faleye, et
Formatted al. (2011), The costs of inte
...
How two-tier boards can be more effective, Corporate Journal of
Formatted
Financial Economics, Volume 101, Iss
...
Governance Vol. 14 No. 1, 15-31. 160181
Formatted ...

Session Pertemuan 7 Formatted ...

1. Peraturan Bapepam-LK Nomor IX.I.5 Tentang Pembentukan dan Formatted ...
Pedoman Pelaksanaan Kerja Komite Audit Formatted ...
2. PwC (2010), Audit Committee Effectiveness: What Works Best, 4th Formatted ...
3. Edition
Formatted ...
Peraturan OJK (2014), Fungsi Nominasi dan Remunerasi
Formatted ...
Pertemuan Session 8 Formatted ...
1 Utama, CG, Disclosure, and Its Evidence in Indonesia, Manajemen Formatted ...
Usahawan, Maret & April 2003 Formatted ...
2 Formatted
Eng, L.L. and Y.T. Mak (2003), Corporate governance and voluntary ...
disclosure, Journal of Accounting and Public Policy 22 p. 325345 Formatted ...
3 OECD, 2015, Prinsip 5 Formatted ...
4 Aturan OJK yang relevan (Laporan Tahunan, Laporan Keuangan, Formatted ...
Website, Comply or Explain, Keterbukaan Informasi) Formatted ...
5
Case: PT PGN, Keterbukaan informasi dan insider trading Formatted ...
Commented [U1]: Perlu dibuat list pertanyaan atas kasus
Pertemuan Session 9 Formatted ...
1. Mc Rae and Balthazor (2000), Integrating Risk Management into the Formatted ...
CG: The Tunrbull Guidance. Risk Management 2(3):35-45
Formatted ...
2. KNKG (2011), Draft Pedoman Penerapan Manajemen Risiko berbasis
Governance Formatted ...
3. Contoh : Pedoman Manajemen Risiko : (i) PT Indofarma (Persero) Tbk Formatted ...
(2012); (ii) PT Pupuk Kaltim Tbk (2013) Formatted ...
Formatted ...
Formatted ...
Pertemuan Session 10
Formatted ...

11
 1. Ristuccia and Epps (2009),Becoming Risk Intelligent. Risk Management
56 (3):88
2. Kendrick (2004), Strategic risk: am I doing ok?. Corporate Gavernance
(4 )4 : 69 -77
3. Risk Management Case (To be announced)
Session 11
1. Masdor (2011), Ethical Theories of Corporate Governance,
International journal of Governance, 1 (2): 484-492.
2. Handy, Charles (2002), Whats a Business for? Harvard Business
review, December 2002.
3. Integrity, Without it, Nothing Works. An Interview with Michael
Jensen. Rotman Magazine, Fall 2009.
Formatted: Font: (Default) +Headings (Calibri), 12 pt
Formatted: Font: (Default) +Headings (Calibri), 12 pt
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Not Highlight
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Pertemuan 11Session 12 Formatted: Font: (Default) +Headings (Calibri)

Crowe Horwarth (2011), Strengthening Corporate Governance with Formatted: Font: (Default) +Headings (Calibri), 12 pt
Internal Audit
Boyle, James F., Douglas M., (2013) The role internal audit in ERM, Formatted: Font: (Default) +Headings (Calibri), 12 pt
Internal Auditing; Jul/Aug, 2013.
ECIIA. Position paper. Improving Cooperation Between Internal and Formatted: Font: (Default) +Headings (Calibri), 12 pt
External Audit.

OJK Regulation related to internal auditor. Formatted: Font: (Default) +Headings (Calibri), 12 pt

1. D'Aquila and Houmes (2014), COSO's updated internal control and Formatted: Font: (Default) +Headings (Calibri), 12 pt
ERM frameworks. The CPA Journal, May :54 -59
2. Petra and Loukatos (2009), The SOX Act of 2002 :a five year Formatted: Font: (Default) +Headings (Calibri), 12 pt
restospective. Corporate Governance 9 (2): 120-132
Case: The Satyam Fiasco, (2012) Corporate Governance Case Studies, Formatted: Font: (Default) +Headings (Calibri)
3. Edited by Mak Yuen Teen, CPA Australia.
Formatted: Font: (Default) +Headings (Calibri), 12 pt
Formatted: Font: (Default) +Headings (Calibri), 12 pt
P
Formatted Table
er Crowe Horwarth (2011), Strenghtening Corporate Governance with
te Internal Audit
m
u
a
n
1
2
1. Formatted: Font: (Default) +Headings (Calibri), 12 pt

12
 2. Formatted: Font: (Default) +Headings (Calibri), 12 pt
IIA (2009), The role of Internal Auditing in Enterprise Wide Risk
Management
Makni, Ikbel, Mohamed Chakib Kolsi, Habib Affes (2012), The impact
3. of corporate governance mechanisms on audit quality: evidence from Formatted: Font: (Default) +Headings (Calibri), 12 pt

Tunisia, the IUP Journal of Corporate Governance, Vol XI No. 3, 2012,

p. 48
4. Fan , Joseph P. H. and T. J. Wong, (2005), Do External Auditors Formatted: Font: (Default) +Headings (Calibri), 12 pt
Perform a Corporate Governance Role in Emerging Markets? Evidence
from East Asia, Journal of Accounting Research, Vol. 43. No. 1 (Mar.,
5. 2005), pp. 35-72
Aturan OJK mengenai auditor eksternal dan auditor internal
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Pertemuan Session 13
1. UU No. 31 tahun 1999 dan UU No. 20 tahun 2001 tentang Formatted: Font: (Default) +Headings (Calibri), 12 pt
Pemberantasan Tindak Pidana Korupsi.
2. Kaufmann, Daniel (2005), Myths and Realities of Governance and Formatted: Font: (Default) +Headings (Calibri), 12 pt
Corruption, MPRA Paper No. 8089

3. Case: Corruption in Indonesian Company Formatted: Font: (Default) +Headings (Calibri), 12 pt

1. Bota-Avram, C. (2012). Investigation of External Audits Good Practices
in the Context of Corporate Governance- Evidence from Romania.
Journal of Knowledge Management, Economics, and Information
Technology, 2(1)
2. Marianne, O. (2014). The role of external auditors in corporate
governance: agency problems and the management of risk,
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1427899.
3. OJK Regulation related to external auditor.
Pertemuan 14
1. Masdor (2011), Ethical Theories of Corporate Governance,
International journal of Governance, 1 (2): 484-492.
2. Handy, Charles (2002), Whats a Business for? Harvard Business
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review, December 2002. Formatted: Font: (Default) +Headings (Calibri), 12 pt

3. Integrity, Without it, Nothing Works. An Interview with Michael Formatted: Font: (Default) +Headings (Calibri), 12 pt
Jensen. Rotman Magazine, Fall 2009.
4. Kakabadse et.al. (2005), Corporate Social Responsibility and Formatted: Font: (Default) +Headings (Calibri), 12 pt
Stakeholder Approach: A Conceptual Review, Int. J. Business
Governance and Ethics, Vol. 1, No. 4.

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13
Session 14
1. Institute Internal Auditors, (2013), IIA Position Paper: Three lines of
defense in effective risk management and control.
2. Improving Internal Control over Financial Reporting, by Jeffrey
Michelman and Boby Waldrup, The CPA Journal April 2008.
3. Financial Reporting Council (FRC), (2011), Board and Risk A
summary discussions with companies, investors and advisors.
4. Case: The Satyam Fiasco, (2012) Corporate Governance Case
Studies, Edited by Mak Yuen Teen, CPA Australia.
14
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