2 Buku WajibDarwin, A, 2006, Akuntabilitas, kebutuhan, pelaporan dan pengungkapan CSR bagi perusahaan di Indonesia, Economics Business Accounting Review, Departemen Akuntansi FEUI, Edisi III.Duska, R. F. dan B. S. Duska, 2007, Accounting Ethics, Blackwell Publishing (DD).
3 Buku WajibIICD, 2007, Research Report on Indonesian Corporate Governance Scorecard, IICD.Komite Nasional Kebijakan Governance, 2006, Pedoman Umum Good Corporate Governance Indonesia (KNKG).OECD, 2004, OECD Principles of Corporate Governance (OECD).Rezaee, Zabihollah, 2009, Corporate Governance and Ethics, John Wiley (ZR).
4 Buku WajibUtama & Leonardo, 2006, Audit Committee Composition, Control of Majority Shareholders and Their Impact on Audit Committee Effectiveness: Indonesia Evidence, Jurnal Riset Akuntansi Keuangan Indonesia, Januari.Aturan-aturan yang terkait dengan corporate governance, seperti UU Perseroan RI, SK Meneg BUMN 103 dan 117, dan berbagai aturan Bapepam/BEJ.
5 TugasTugas KelompokPeserta dibagi menjadi 5 kelompok dan setiap kelompok bertugas membuat 5 laporan yang menganalisis dan mengevaluasi lima prinsip GCG dalam prakteknya di satu perusahaan terbuka di Indonesia, dengan menggunakan informasi publik yang tersedia (Laporan Tahunan, Website, Press Release, dst). Laporan dikumpulkan pada saat pembahasan.Kelompok akan mempresentasikan laporan tersebut di kelas untuk dibahas bersama.
6 TugasTugas KasusSetiap peserta bertugas membuat makalah yang membahas dan mengulas kasus yang akan didiskusikan di kelas. Pembahasan dikaitkan dengan topik yang akan didiskusikan di kelas.
7 Bobot Penilaian Partisipasi 15% Makalah Kasus 20% Makalah kelompok 20% Presentasi %Ujian Tengah 17,5%Ujian Akhir 17,5%
8 PlagiarismePlagiarisme mengambil kata-kata atau kalimat atau teks orang lain tanpa memberikan acknowledgment (dalam bentuk sitasi) yang secukupnya
9 PlagiarismeMinimal harus mencantumkan sumber kutipan di teks terkait dan di daftar pustakaSanksi plagiarisme: nilai 0 untuk tugas makalahHarus melampirkan dan menandatangani Statement of Authorship di setiap tugas kuliah
10 KUTIPANAda tiga sistem kutipan (pengacuan): Pengacuan Berkurung, Catatan Kaki, dan Catatan Akhir
11 KUTIPANPengacuan Berkurung: menempatkan informasi tentang identitas lsuatu sumber rujukan langsung terpadu dalam teks dalam bentuk singkatLazimnya hanya nama pengarang dan tahun terbit, dan jika perlu nomor halamanCatatan Kaki (footnote): menempatkan informasi tentang identitas suatu sumber rujukan di bawah teks pada halaman yang sama dengan pengacuannya
12 KUTIPANCatatan Akhir (endnote): menempatkan informasi tentang identitas lengkap suatu sumber rujukan di bagian akhir sebuah artikel
13 CATATAN KAKICatatan kaki atau catatan akhir biasa digunakan untuk memberikan keterangan tambahan yang agak menyimpang dari alur utama kalimat atau paragraf terkait.
15 The Free Enterprise System and Capital Markets Free enterprise system has transformed private ownership of businesses to dispersed public ownership of corporate sharesBusines play an important role in creating safe, efficient, and competitive capital markets to ensure economic growth, low costs of capital, enterpreneurship, innovation, and job creation
16 The Free Enterprise System and Capital Markets Investor protection in providing the most cost-effective capital is essential to the survival and competitiveness of capital marketsProtected through appropriate regulations, effective corporate governance, and optimal market mechanismsResponsibility of all participants, including investors, corporations, regulators, government entities, and society at large
17 The Free Enterprise System and Capital Markets The Wealth of Nations (Adam Smith, 1776) free and competitive market economy enables corporations to efficiently and effectively use society’s resources in creating value, and market mechanisms prevent corporations from abusing their power and defrauding their stakeholders
18 The Free Enterprise System and Capital Markets Recent financial scandals prove that market mechanisms by themselves may not be adequate to monitor, control, and discipline business affairs, and corporate governance reforms were needed to correct the perceived failures of market mechanisms
19 The Role and Responsibility of Business Society Corporations are viewed as creators of value for all concerned stakeholdersCorporations obtain their financial capital, labor capital, and skills (managerial capItal) from their stakeholders, conduct value-added activities, and return sustainable and enduring value to their stakeholdersAll stakeholders contribute to the successful operation of corporations in creating value
20 The Role and Responsibility of Business Society The primary mission of public companies is regarded as creating enduring value, and the corporate governance structure is designed to ensure the accomplishment of the missionThe mission of corporate governance:Value creation shareholder value creation and enhancement through the development of long-term strategies to ensure sustainable and enduring operational performanceValue protection accountability of the way the company is managed and monitored to protect the interests of shareholders and other stakeholders
21 The Role and Responsibility of Business Society The First Tier: InvestorsShareholders are the primary stakeholdersMany argue that the primary purpose of the company is to maximize shareholder wealthCorporate governance and reforms are aimed at protecting shareholders rights
22 The Role and Responsibility of Business Society The Second Tier: CreditorsOwnership structure: debt and equityDebt holders demand some control over managerial actions by entering into debt covenant contracts designed to protect their interests and determine whether breaches of contractual provisions have occured
23 The Role and Responsibility of Business Society The Third Tier: OthersEmployees, suppliers, customers, government, community, and societyCommunication with all stakeholders is central to improving decision-making processes, strengthening relationship, gathering important information, and building an accord among dissimilar views
24 The Role of Financial Information in The Capital Markets The sustainability and financial health of public companies, public trust, and investor confidence in financial reports plays a crucial role in the integrity and efficiency of the capital market and the economic growth and prosperity of the nation
25 The Role of Financial Information in The Capital Markets Reliability, accuracy, and transparency of financial information play a vital role in the efficiency, integrity, and safety of capital marketsThe role of individuals involved in the corporate financial reporting supply chain (board of directors, the audit committee, maagement, auditors)Financial disclosure
26 The Role of Financial Information in The Capital Markets Accurate financial information assists investors with making informed, aound investment decisionsHigh-quality financial information improves investor decisions, and in turn, efifciency, liquidity, and safety of the capital markets, which may result in prosperity and economic growth for the nation
27 Introduction to Corporate Governance Corporate governance has gained renewed interest and relevance in recent years and is now emerging as a central issue within public companies
28 Introduction to Corporate Governance Effective corporate governance ensures corporate accountability, enhances the reliability and quality of public financial information, enhances the integrity and efficiency of the capital market, and thus, improves investor confidenceCorporate governance is ultimately about leadership and accountability
29 Corporate Culture and Integrity Corporate culture is continuously affected by its leadership in setting a ‘right tone at the top’ and is often informal in establishing powerful norms and standards that influence behaviorCompliance culture requires the establishment and implementation of proper programs, policies, and procedures to effectively comply with applicable regulations, standards, and best practicesEthical culture
30 Corporate Accountability The multiple bottom lines (MBL) objectives of economic, social, ethical, and environmental performance
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