IC Item

IC-01

IC-02

IC-03

IC-04

IC-05

IC-06A

IC-06B

IC-07
IC-08

IC-09

Keterangan Item
a) identification of risks

b) Management of risks

c) Objectives :
c1) Strategic-objectives
c2) Financial reporting-objectives

c3) Compliances-objectives
c4) Safeguarding of assets-objectives
c5) Operations-objectives
Disclosure on the description of the internal control system.

The disclosure of specific risks, improvements or significant changes in the internal control system

The disclosure of the effectiveness of the internal control system

Managements responsibility for internal control

The role of the supervisory board in the functioning of the internal control system

The audit committee in the functioning of the internal control system

Reference made to an established international code, guideline or other criteria with respect to inte
The external auditor :
a) His role in the internal control system.
b) His reporting over internal control, internally
c) His reporting over internal control, externally
Disclosure concerning the role of the internal auditors in the firms internal control

Nilai
1

1
1

0
0
0
1

0
0
0
1

Referensi
Hal. 31 "Sebagai produsen tekstil kain jadi, Perseroan
menyadari bahwa bisnis ini memiliki risiko baik umum
maupun khusus."
Hal. 31 "Pengelolaan risiko di PT. Centex Tbk (Perseroan)
tercermin dengan melaksanakan : 1.Aktivitas terhadap
keamanan produk yang dihasilkan Perseroan. 2.Aktivitas
terhadap keamanan data dan informasi perusahaan.
3.Pelatihan penanggulangan bila terjadi gempa bumi.
4.Pelatihan penanggulangan bila terjadi kecelakaan bahan
kimia. 5.Pelatihan penanggulangan bila tejadi kebakaran.
Secara umum risiko bisnis yang dihadapi Perseroan adalah
risiko nasional dan global yang mempengaruhi iklim sosial
ekonomi, termasuk kebijakan dari pemerintah yang secara
khusus mempengaruhi Industri Tekstil di Indonesia"

Hal. 33 "Tujuan utama Perseroan adalah berusaha dalam

bidang industri tekstil kain jadi."
Hal. 26 "hal-hal yang melibatkan pelaporan keuangan dan
efektivitas proses audit eksternal, dengan tujuan untuk
meyakinkan pengendalian internal yang memadai serta
kualitas dan integritas dari pelaporan keuangan Perseroan."
Hal. 29 "Manajemen percaya sepenuhnya bahwa dalam
rangka mengawasi operasional dan juga mengamankan
kekayaan Perseroan, diperlukan sisetem pengendalian internal
sebagai alat bantu."
Hal.29 "Manajemen menyadari bahwa sistem pengendalian
internal yang sudah diterapkan ini tidak menjamin tidak ada
risiko penyelewengan ataupun risiko lainnya."
Hal. 29 "Sistem pengendalian internal tersebut dinyatakan
dalam bentuk kebijakan dan prosedur yang jelas sehingga
mampu secara efektif melakukan fungsi pengendalian
sekaligus meminimalisasi risiko yang mungkin timbul.
Hal.29 "Manajemen pun berkomitmen untuk terus
meningkatkan sistem pengendalian internal agar dapat
meningkatkan kinerja Perseroan pada umumnya."
-

Hal.16 "Fungsi Komite Audit adalah membantu Dewan

Komisaris dalam melaksanakan pengawasannya terhadap halhal yang melibatkan pelaporan keuangan dan efektivitas
proses audit eksternal dengan tujuan untuk meyakinkan
pengendalian internal yang memadai serta kualitas dan
integritas dari pelaporan keuangan Perseroan."

Hal. 29 "Kegiatan Audit Internal di dalam Perseroan pada

tahun 2012, diantaranya : 1.Tanggal 22-24 Mei 2012, fungsi
yang diaudit adalah Department Spinning, Weaving, Dyeing,
Utility, General Affair, HRD, Purchasing, Management
Representative, .. 4.Tanggal 19-21 Desember, fungsi yang
diaudit adalah Departement Spinning, Weaving, Dyeing,
Utility, Bisnis Kontrol dan Management Representative."

Tujuan
Untuk mengetahui daftar daftar resiko yang potensial dan
berpengaruh terhadap tujuan / proses bisnis.
untuk mengidentifikasi sumber dari resiko dan ketidakpastian, dan
memperkirakan dampak yang ditimbulkan dan mengembangkan
respon yang harus dilakukan untuk menanggapi resiko

Agar karyawan dapat mengetahui apa yang harus mereka capai,

dengan siapa mereka harus bekerja sama, dan apa yang harus
dilakukan untuk mencapai tujuan organisasi.
Memberikan informasi yang berguna bagi calon investor dan
kreditor maupun yang sudah ada dan para pengguna lainnya
dalam membuat investasi, kredit, dan keputusan keputusan lain
yang serupa secara rasional. Informasi tersebut sebaiknya dapat
dimengerti oleh mereka yang memiliki cukup pemahaman akan
bisnis dan aktivitas ekonomi serta bersedia untuk mempelajari
informasi tersebut dengan ketekunan
yang wajar.
Menjaga kekayaan organisasi, memeriksa ketelitian dan
kebenaran data akuntansi, mendorong efisiensi, mendorong
dipatuhinya kebijakan manajemen.
Menjaga kekayaan organisasi, memeriksa ketelitian dan
kebenaran data akuntansi, mendorong efisiensi, mendorong
dipatuhinya kebijakan manajemen.
Menjaga kekayaan organisasi, memeriksa ketelitian dan
kebenaran data akuntansi, mendorong efisiensi, mendorong
dipatuhinya kebijakan manajemen.

Menjaga kekayaan organisasi, memeriksa ketelitian dan

kebenaran data akuntansi, mendorong efisiensi, mendorong
dipatuhinya kebijakan manajemen.
-

Mengawasi kegiatan-kegiatan yang tidak dapat diawasi sendiri

oleh manajemen, mengidentifikasi dan meminimalkan resiko,
memvalidasi laporan ke manajemen senior, membantu
manajemen pada bidang-bidang teknis, membantu proses
pengambilan keputusan, menganalisis masa depan-bukan hanya
masa lalu, membantu manajer mengelola perusahaan.

Mengawasi kegiatan-kegiatan yang tidak dapat diawasi sendiri

oleh manajemen, mengidentifikasi dan meminimalkan resiko,
memvalidasi laporan ke manajemen senior, membantu
manajemen pada bidang-bidang teknis, membantu proses
pengambilan keputusan, menganalisis masa depan-bukan hanya
masa lalu, membantu manajer mengelola perusahaan.

No.
1
2

ITEMS
Score
BOARD OF COMMISSIONERS
Is the frequency of BOC meetings disclosed?
0
Did the BOC meet in the calendar year more than 4 times? 0

Did the BOC meet in the calendar year more than 6 times? 0

Did the BOC meet in the calendar year 12 times or more?

5
6

Is aggregate BOC attendance disclosed?

0
Are commissioners attending above 60% of the meetings? 0

Are commissioners attending above 80% of the meetings? 0

Is attendance of individual commissioners at BOC meetings 1

disclosed?

Is disclosure also made of individual commissioners

attendance at the nomination committee meetings:

10

Is disclosure also made of individual commissioners

attendance at the audit committee meetings:

11

Is disclosure also made of individual commissioners

attendance at the remuneration committee meetings:

12

Does the companys M&A allow for

telephonic/videoconference meetings?

13

Is there disclosure of companys guidelines of matters that 1

require approval by the BOC?

14

Do the guidelines disclose the type of material transactions 0

that must be approved by the BOC?

15

Does the company have a training program for all of its

commissioners?

16

Is there an orientation program for all new commissioners? 0

17

Does the orientation program cover the companys

business and governance practices?

18

Does the company provide ongoing training on new laws,

regulations and changing commercial risks?

19
20

Is the complete list of BOC members disclosed?

If answer to #19 is yes, is detailed information on each
commissioner disclosed?

1
1

21

If answer to #19 is yes, does it include details of previous

employment?

22

If answer to #19 is yes, are educational qualifications of

commissioners disclosed?

23

If answer to #19 is yes, are other commissionerships of

commissioners disclosed?

24

Is disclosure made of the definition of whether each

commissioner is classed as independent or not?

25

Do outside commissioners constitute 1/5 or more of the

BOC?

26

Do outside commissioners constitute 3/10 or more of the

BOC?

27

Do outside commissioners constitute more than 1/3 of the 0

BOC?

28

Do outside commissioners constitute more than 1/2 of the 0

BOC?

29

Do outside commissioners constitute more than 2/3 of the 0

BOC?

30
31

Has the BOC reviewed the size of the BOC?

Has disclosure been made of the factors and criteria in
determining the size of the BOC?

1
0

32

Are the chairmans responsibilities with respect to BOC

proceedings disclosed?

33

If answer to #32 is yes, do they include matters such as

scheduling BOC meetings, preparation of agenda for BOC
meetings, control over information flows between
management and the BOC, and compliance with
companys guidelines on corporate governance?

34

Does the management provide the BOC with monthly

management accounts?

35
36

Does the company have a nominating committee?

Does the nominating committee make recommendations
on all BOC appointments?

0
0

37

Are all commissioners required to seek nomination and re- 0

election at regular intervals (at least once every 3 years)?

38

Does the nominating committee comprise of 3 or more

commissioners?

39

Is the chairman of the nominating committee

independent?

40

Is the majority of the nominating committee independent? 0

41

Are all of the members of the nominating committee

independent?

42

Are the nominating committees terms of reference in

writing?

43

If answer to #42 is yes, do these describe responsibilities

of the nominating committees members?

44

Is the membership of the nominating committee disclosed? 0

45

Does the nominating committee review, at least annually,

whether or not a commissioner is independent?

46

Does the nominating committee review adequacy of time

spent by commissioners, who have multiple
commissionerships, on affairs of each company?

47

Is disclosure made of commissioners particulars where

their names are submitted for election/re-election?

48

Is frequency of nomination committee meetings disclosed? 0

49
50
51

Is appraisal of BOC performance conducted?

Has the nominating committee established criteria for
evaluation
performanceofofBOC
the members
BOC?
Is individualofperformance
evaluated?

0
0
0

52

If the answer to #51 is yes, is criteria for individual

commissioner performance evaluation disclosed?

53

Is criteria for evaluating BOC performance disclosed? e.g. 0

Companys share price performance over past years;
Return on assets; Return on equity; Return on investment;
Economic value added; Profitability on capital employed

54

Is disclosure made of the process of commissioner

evaluation? e.g. who does the evaluation (external
consultants) etc.?

55

Does the BOC have separate and independent access to

companys senior management?

56

Is the BOC provided with supporting background or

explanatory information for matters brought before the
BOC?

57

Does the BOC receive explanation of variances between

projections (budgets) and results?

58

Does the company have an agreed procedure for

commissioners to take independent professional advice?

59

Are commissioners prevented from deciding on their own

remuneration?

60
61

Is the frequency of board meetings disclosed?

Did the board meet in the calendar year more than 4
times?

0
0

62

Did the board meet in the calendar year more than 6

times?

63

Did the board meet in the calendar year 12 times or more? 0

64
65

Is aggregate board attendance disclosed?

Are directors attending above 60% of the meetings?

0
0

66

Are directors attending above 80% of the meetings?

67

Is attendance of individual directors at board meetings

disclosed?

68

Is there disclosure of companys guidelines of matters that 0

require approval by the board?

69

Do the guidelines disclose the type of material transactions 0

that must be approved by the board?

70

Does the company have a training program for all of its

directors?

71

Is there an orientation program for all new directors?

72

Does the orientation program cover the companys

business and governance practices?

73

Does the company provide ongoing training on new laws,

regulations and changing commercial risks?

74
75

Is the complete list of board members disclosed?

If answer to #74 is yes, is detailed information on each
director disclosed?

0
0

76

If answer to #74 is yes, does it include details of previous

employment?

77

If answer to #74 is yes, are educational qualifications of

directors disclosed?

78

If answer to #74 is yes, are other directorships of directors 0

disclosed?

79

Is disclosure made of the definition of whether each

director is classed as independent or not?

80

Do independent directors constitute 1/5 or more of the

board?

81

Do independent directors constitute more than 1/3 of the

board?

82

Do independent directors constitute more than 1/2 of the

board?

83

Do independent directors constitute more than 2/3 of the

board?

84
85

Has the board reviewed the size of the board?

Has disclosure been made of the factors and criteria in
determining the size of the board?

0
0

86

Are the chairmans responsibilities with respect to board

proceedings disclosed?

87

If answer to #86 is yes, do they include matters such as

scheduling board meetings, preparation of agenda for
board meetings, control over information flows between
management and the board, and compliance with
companys guidelines on corporate governance?

88
89

Is appraisal of board performance conducted?

Has the nominating committee established criteria for
evaluation of performance of the board?

0
0

90

Is individual performance of board members evaluated?

91

If the answer to #90 is yes, is criteria for individual director 0

performance evaluation disclosed?

92

Is criteria for evaluating board performance disclosed? e.g. 0

Companys share price performance over past years;
Return on assets; Return on equity; Return on investment;
Economic value added; Profitability on capital employed

93

Is disclosure of assessment process made e.g. who does

the evaluation (external consultants) etc.?

94

Does the board have separate and independent access to

companys senior management?

95

Is the board provided with supporting background or

explanatory information for matters brought before the
board?

96

Does the board receive explanation of variances between

projections (budgets) and results?

97

Does the board have separate and independent access to

the corporate secretary?

98
99

Is the role of the corporate secretary defined?

If answer to #98 is yes, does it include responsibility for
ensuring that board procedures are followed and
compliance of applicable rules and regulations?

0
0

100

Does the corporate secretary attend all board meetings?

101

Does the company have an agreed procedure for directors 0

to take independent professional advice?
Are directors prevented from deciding on their own
remuneration?

REMUNERATION MATTERS
Does the company have a remuneration committee?

0
0

103

Is frequency of remuneration committee meetings

disclosed?

104

Do independent commissioners (independent of

management and free from any business or other
relationships) form a majority of the remuneration
committee?

105

Does the remuneration committee comprise only

independent commissioners?

106

Is the remuneration committee chaired by an independent 0

commissioner?

107

Is at least one remuneration committee member

knowledgeable about executive compensation?

108

Does the remuneration committee recommend to the BOC 0

a framework of remuneration for the BOC and key
executives?

109

Does the remuneration committee determine specific

remuneration packages for executive directors and the
CEO?

110

Are the remuneration committees recommendations

submitted for endorsement by the entire BOC?

111

Does the remuneration committees review include all

aspects of remuneration (such as salaries, fees,
allowances, bonuses and options)?

102

112

Is disclosure made of the remuneration committees

0
processes (e.g external compensation specialists hired) to
ascertain industry practices and salary levels for pay and
employment conditions?

113

Is executive director compensation linked to industry,

company and/or individual performance?

114

Do performance-related elements of remuneration form a

significant proportion (>50%) of executive directors
remuneration?

115

Is compensation of commissioners linked to their level of

contribution and responsibilities, and time spent and
effort?

116

Were industry experts consulted on the remuneration of

commissioners?

117

Were all components of commissioner and director

compensation submitted for approval at the annual
general meetings?

118

Are directors service contracts for periods not more than 3 0

years?

119

Do service contracts for directors/commissioners contain

onerous removal clauses?

120

Did the remuneration committee consider the

appropriateness of compensation commitments for early
termination of directors/commissioners?

121

Does commissioner/director remuneration include longterm incentives? e.g. bonuses payable after 12 months
and/or share options with a vesting period > 12 months

122

Is disclosure made to shareholders of remuneration of

executive directors?

123

Is disclosure made to shareholders of remuneration of

commissioners?

124

Is disclosure made to shareholders of remuneration of top

5 executives who are not directors?

125

If answer to #123-125 is yes, is disclosure made in bands

of $250,000? (formula for exact amount for q129 only)

126

Is disclosure made of components of remuneration

analysed by salaries, variable bonuses, options and longterm incentives?

127

Is full disclosure made of remuneration of each

director/commissioner?

128

Is disclosure made of remuneration to an employee who is 0

an immediate family member of a director,commissioner
or the CEO? If there are no such employees is this
disclosed?

129

If the company has any shares/options for

employees/directors/commissioners, are the details of
these disclosed (shares issued to employees or options
granted)? If it does not have such schemes is this fact
disclosed?

ACCOUNTABILITY & AUDIT

Does the company have an audit committee
Does the companys audit committee comprise of at least
3 members?

0
0
0

132

Does the audit committee have at least one independent

commissioner

133

There is no member from the board of directors in the

audit committee

134

Is the chairman of the audit committee independent?

135

Is the majority of the audit committee independent?

136

Are all members of the audit committee independent?

137

Is disclosure made of the basis of selection of audit

committee members?

138

Does the audit committee have at least 2 outside

professional with accounting/finance experience or
expertise?

139

Does the audit committee have its terms of reference in

writing?

140

Does the audit committee have authority to investigate

any matter within its terms of reference?

141

Does the audit committee have access to and cooperation 0

of management?

142

Does the audit committee meet with external auditors in

the absence of company management?

143

Does the audit committee review scope, results and

effectiveness of audits?

144
145

Does the company have an internal auditor?

Does the audit committee meet with internal auditors at
least annually?

0
0

146

Does the audit committee meet with external auditors at

least annually?

130
131

147

Does the audit committee review independence of external 0

auditors annually?

148

Is disclosure made in the annual report of the members of 0

the audit committee

149

Is disclosure made in the annual report of the frequency of 0

audit committee meetings

150

Is an annual review conducted of companys internal

controls and risk management?

151

Does the annual report include a statement by the board

on adequacy of internal controls?

152

Does the internal auditor report primarily to the chairman

of the audit committee?

153

Does the internal auditor meet standards set by recognised 0

professional bodies (eg. Institute of Internal Auditors)?

154

Does the audit committee review adequacy of internal

auditors resources?

155

Does the audit committee annually review adequacy of

internal audit function?

156

Does the board provide shareholders with quarterly reports 0

on the business and prospects?

157

COMMUNICATION WITH SHAREHOLDERS

0
Are the chairmen of the audit committee, nominating
0
committee and remuneration committee present at annual
general meetings to answer shareholders questions?

158

Are external auditors present at annual general meetings

to assist responses to shareholders?

159

Are separate resolutions proposed at the AGM for each

distinct issue?

Refference

Hal. 19 ". telah disetujui komposisi anggota

Dewan Komisaris Perseroan sebagai berikut :
1.Presiden Komisaris : Suhardi Budiman
2.Komisaris Independen : Katsutoshi Ina
3.Komisaris : Kazuyoshi Tsuji."
Hal. 19 "1.Presiden Komisaris : Suhardi Budiman
2.Komisaris Independen : Katsutoshi Ina
3.Komisaris : Kazuyoshi Tsuji."
Hal. 27-28 "1.Ketua : Katsutoshi Ina 2.Anggota :
Irwan Setia 3.Anggota : Charles Christian."

Hal. 19 "telah menerima laporan mengenai

kegiatan PT Centex Tbk serta laporan
manajemen dari Dewan Direksi,dan kami telah
mempelajari posisi keuangan Perseroan tanggal
31 Desember 2012 serta hasil operasinya dan
arus kas.,kami memberikan persetujuan
kepada laporan-laporan tersebut."

Hal. 12-13
Hal. 12-13
Hal. 12-13
Hal. 12-13
Hal. 12-13

Hal. 12-13