[ ABSTRAKObat – obatan terlarang semakin marak digunakan di dalam bidang olahraga di 4 dekade terakhir ini. Hadiah dalam bentuk uang yang akan diberikan apabila memenangkan suatu pertandingan menyebabkan keinginan yang besar untukmenggunakan obat – obatan dimana bisa meningkatkat performa atlet. Tetapi,penggunaan obat-obatan ini akan menghasilkan efek yang buruk dimana dapat menodai citra olahraga itu sendiri dan merusak hubungan baik dengan para pemberi sponsor. Dari pembahasan masalah bisa dilihat, Menggunakan doping memungkinkan terjadinya permasalahan etika. Lebih spesifiknya lagi, obat –obatan ini bisa terkirim ke atlet karena corporate governance yang lemah di dalam entiti. Di lain sisi, tidak adanya perbedaan yang signifikan di laporan keuangan dan prinsip corporate governance antara organisasi olahraga dan perusahaan Australia yang terdaftar.

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ABSTRACT

There has been an increasing number of drug use problem in sport over the last

four decades. Financial stakes involved in professional sport create powerful

incentives for the use of performance enhancing substances. However, at the same

time, detection of drug use in sport can undermine the good standing of sport,

bringing it into disrepute, and fracturing the relationship it has with sponsors.

Results indicate that using drug enhancing performance will likely to raise issue in

ethics Furthermore, the drug itself can be administered to players because the

entities have applied weak corporate governance. On the other hand, the

annual/financial report and corporate governance practices are alike between

sporting organisation and listed Australian company., There has been an increasing number of drug use problem in sport over the last

four decades. Financial stakes involved in professional sport create powerful

incentives for the use of performance enhancing substances. However, at the same

time, detection of drug use in sport can undermine the good standing of sport,

bringing it into disrepute, and fracturing the relationship it has with sponsors.

Results indicate that using drug enhancing performance will likely to raise issue in

ethics Furthermore, the drug itself can be administered to players because the

entities have applied weak corporate governance. On the other hand, the

annual/financial report and corporate governance practices are alike between

sporting organisation and listed Australian company.]