Corporate Governance
Program S1 Akuntansi
Dosen
Dr. Zaitul, SE, MBA, Ak
Kuliah 12
Corporate Governance Mechanism :
The Internal and External Architecture
Internal External
Private Regulatory
Pemegang Saham Stakeholders Standards
(IAI- accounting
•Employees standards)
RUPS •Customers
•Suppliers Laws
•Creditors Regulations
•Society
Dewan Komisaris
Bank
Reputational agents
Dewan Direksi • Accountants
• Lawyers
• Credit rating
Management
• Investment bankers Markets
• Financial media • Product Markets
• Investment advisors • Labor Market
•Internal Auditor • Research • Capital Market
•Accounting • Corporate Governance
analyst
Source : Modification from Cadbury (1999) “Corporate Governance: A Framework for Implementation”, Kim and Nofsinger ( 2004) “Corporate Governance”.
2
Tujuan Internal Control
3
Efektivitas pengendalian internal (internal control)
4
Akuntan Internal