IC ItemIC-01

IC-02

IC-03

IC-04

IC-05

IC-06A

IC-06B

IC-07

IC-08

IC-09

Keterangan Itema) identification of risks

b) Management of risks

c) Objectives :c1) Strategic-objectives

c2) Financial reporting-objectives

c3) Compliances-objectivesc4) Safeguarding of assets-objectivesc5) Operations-objectivesDisclosure 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

Management’s 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 internal control

The external auditor :a) His role in the internal control system.b) His reporting over internal control, internallyc) His reporting over internal control, externallyDisclosure concerning the role of the internal auditors in the firm’s internal control

Nilai1

1

-1

1

0001

1

1

1

0

1

0

0001

Referensi

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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."

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Hal.16 "Fungsi Komite Audit adalah membantu Dewan Komisaris dalam melaksanakan pengawasannya terhadap 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 "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

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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.

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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. ITEMS ScoreBOARD OF COMMISSIONERS

1 Is the frequency of BOC meetings disclosed? 02 Did the BOC meet in the calendar year more than 4 times? 0

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

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

5 Is aggregate BOC attendance disclosed? 06 Are commissioners attending above 60% of the meetings? 0

7 Are commissioners attending above 80% of the meetings? 0

8 1

9 1

10 1

11 0

12 0

13 1

14 0

15 0

Is attendance of individual commissioners at BOC meetings disclosed?

Is disclosure also made of individual commissioner’s attendance at the nomination committee meetings:

Is disclosure also made of individual commissioner’s attendance at the audit committee meetings:

Is disclosure also made of individual commissioner’s attendance at the remuneration committee meetings:

Does the company’s M&A allow for telephonic/videoconference meetings?

Is there disclosure of company’s guidelines of matters that require approval by the BOC?

Do the guidelines disclose the type of material transactions that must be approved by the BOC?

Does the company have a training program for all of its commissioners?

16 Is there an orientation program for all new commissioners? 0

17 0

18 0

19 Is the complete list of BOC members disclosed? 120 1

21 1

22 1

23 1

24 0

25 0

26 0

27 0

28 0

29 0

30 Has the BOC reviewed the size of the BOC? 131 0

32 0

33 0

34 0

35 Does the company have a nominating committee? 036 0

Does the orientation program cover the company’s business and governance practices?

Does the company provide ongoing training on new laws, regulations and changing commercial risks?

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

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

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

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

Is disclosure made of the definition of whether each commissioner is classed as independent or not?

Do outside commissioners constitute 1/5 or more of the BOC?

Do outside commissioners constitute 3/10 or more of the BOC?

Do outside commissioners constitute more than 1/3 of the BOC?

Do outside commissioners constitute more than 1/2 of the BOC?

Do outside commissioners constitute more than 2/3 of the BOC?

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

Are the chairman’s responsibilities with respect to BOC proceedings disclosed?

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 company’s guidelines on corporate governance?

Does the management provide the BOC with monthly management accounts?

Does the nominating committee make recommendations on all BOC appointments?

37 0

38 0

39 0

40 Is the majority of the nominating committee independent? 0

41 0

42 0

43 0

44 Is the membership of the nominating committee disclosed? 0

45 0

46 0

47 0

48 Is frequency of nomination committee meetings disclosed? 0

49 Is appraisal of BOC performance conducted? 050 051 Is individual performance of BOC members evaluated? 0

52 0

53 0

54 0

Are all commissioners required to seek nomination and re-election at regular intervals (at least once every 3 years)?

Does the nominating committee comprise of 3 or more commissioners?

Is the chairman of the nominating committee independent?

Are all of the members of the nominating committee independent?

Are the nominating committee’s terms of reference in writing?

If answer to #42 is yes, do these describe responsibilities of the nominating committee’s members?

Does the nominating committee review, at least annually, whether or not a commissioner is independent?

Does the nominating committee review adequacy of time spent by commissioners, who have multiple commissionerships, on affairs of each company?

Is disclosure made of commissioners’ particulars where their names are submitted for election/re-election?

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

If the answer to #51 is yes, is criteria for individual commissioner performance evaluation disclosed?

Is criteria for evaluating BOC performance disclosed? e.g. Company’s share price performance over past years; Return on assets; Return on equity; Return on investment; Economic value added; Profitability on capital employed

Is disclosure made of the process of commissioner evaluation? e.g. who does the evaluation (external consultants) etc.?

55 0

56 0

57 0

58 0

59 0

60 Is the frequency of board meetings disclosed? 061 0

62 0

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

64 Is aggregate board attendance disclosed? 065 Are directors attending above 60% of the meetings? 0

66 Are directors attending above 80% of the meetings? 0

67 0

68 0

69 0

70 0

71 Is there an orientation program for all new directors? 0

72 0

73 0

74 Is the complete list of board members disclosed? 075 0

76 0

Does the BOC have separate and independent access to company’s senior management?

Is the BOC provided with supporting background or explanatory information for matters brought before the BOC?

Does the BOC receive explanation of variances between projections (budgets) and results?

Does the company have an agreed procedure for commissioners to take independent professional advice?

Are commissioners prevented from deciding on their own remuneration?

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

Did the board meet in the calendar year more than 6 times?

Is attendance of individual directors at board meetings disclosed?

Is there disclosure of company’s guidelines of matters that require approval by the board?

Do the guidelines disclose the type of material transactions that must be approved by the board?

Does the company have a training program for all of its directors?

Does the orientation program cover the company’s business and governance practices?

Does the company provide ongoing training on new laws, regulations and changing commercial risks?

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

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

77 0

78 0

79 0

80 0

81 0

82 0

83 0

84 Has the board reviewed the size of the board? 085 0

86 0

87 0

88 Is appraisal of board performance conducted? 089 0

90 Is individual performance of board members evaluated? 0

91 0

92 0

93 0

94 0

95 0

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

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

Is disclosure made of the definition of whether each director is classed as independent or not?

Do independent directors constitute 1/5 or more of the board?

Do independent directors constitute more than 1/3 of the board?

Do independent directors constitute more than 1/2 of the board?

Do independent directors constitute more than 2/3 of the board?

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

Are the chairman’s responsibilities with respect to board proceedings disclosed?

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 company’s guidelines on corporate governance?

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

If the answer to #90 is yes, is criteria for individual director performance evaluation disclosed?

Is criteria for evaluating board performance disclosed? e.g. Company’s share price performance over past years; Return on assets; Return on equity; Return on investment; Economic value added; Profitability on capital employed

Is disclosure of assessment process made e.g. who does the evaluation (external consultants) etc.?

Does the board have separate and independent access to company’s senior management?

Is the board provided with supporting background or explanatory information for matters brought before the board?

96 0

97 0

98 Is the role of the corporate secretary defined? 099 0

100 Does the corporate secretary attend all board meetings? 0

101 0

0

REMUNERATION MATTERS 0102 Does the company have a remuneration committee? 0

103 0

104 0

105 0

106 0

107 0

108 0

109 0

110 0

111 0

Does the board receive explanation of variances between projections (budgets) and results?

Does the board have separate and independent access to the corporate secretary?

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

Does the company have an agreed procedure for directors to take independent professional advice?

Are directors prevented from deciding on their own remuneration?

Is frequency of remuneration committee meetings disclosed?

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

Does the remuneration committee comprise only independent commissioners?

Is the remuneration committee chaired by an independent commissioner?

Is at least one remuneration committee member knowledgeable about executive compensation?

Does the remuneration committee recommend to the BOC a framework of remuneration for the BOC and key executives?

Does the remuneration committee determine specific remuneration packages for executive directors and the CEO?

Are the remuneration committee’s recommendations submitted for endorsement by the entire BOC?

Does the remuneration committee’s review include all aspects of remuneration (such as salaries, fees, allowances, bonuses and options)?

112 0

113 0

114 0

115 0

116 0

117 0

118 0

119 0

120 0

121 0

122 0

123 0

124 0

125 0

126 0

127 0

Is disclosure made of the remuneration committee’s processes (e.g external compensation specialists hired) to ascertain industry practices and salary levels for pay and employment conditions?

Is executive director compensation linked to industry, company and/or individual performance?

Do performance-related elements of remuneration form a significant proportion (>50%) of executive directors’ remuneration?

Is compensation of commissioners linked to their level of contribution and responsibilities, and time spent and effort?

Were industry experts consulted on the remuneration of commissioners?

Were all components of commissioner and director compensation submitted for approval at the annual general meetings?

Are directors’ service contracts for periods not more than 3 years?

Do service contracts for directors/commissioners contain onerous removal clauses?

Did the remuneration committee consider the appropriateness of compensation commitments for early termination of directors/commissioners?

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

Is disclosure made to shareholders of remuneration of executive directors?

Is disclosure made to shareholders of remuneration of commissioners?

Is disclosure made to shareholders of remuneration of top 5 executives who are not directors?

If answer to #123-125 is yes, is disclosure made in bands of $250,000? (formula for exact amount for q129 only)

Is disclosure made of components of remuneration analysed by salaries, variable bonuses, options and long-term incentives?

Is full disclosure made of remuneration of each director/commissioner?

128 0

129 0

ACCOUNTABILITY & AUDIT 0130 Does the company have an audit committee 0131 0

132 0

133 0

134 Is the chairman of the audit committee independent? 0

135 Is the majority of the audit committee independent? 0

136 Are all members of the audit committee independent? 0

137 0

138 0

139 0

140 0

141 0

142 0

143 0

144 Does the company have an internal auditor? 0145 0

146 0

Is disclosure made of remuneration to an employee who is an immediate family member of a director,commissioner or the CEO? If there are no such employees is this disclosed?

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?

Does the company’s audit committee comprise of at least 3 members?

Does the audit committee have at least one independent commissioner

There is no member from the board of directors in the audit committee

Is disclosure made of the basis of selection of audit committee members?

Does the audit committee have at least 2 outside professional with accounting/finance experience or expertise?

Does the audit committee have its terms of reference in writing?

Does the audit committee have authority to investigate any matter within its terms of reference?

Does the audit committee have access to and cooperation of management?

Does the audit committee meet with external auditors in the absence of company management?

Does the audit committee review scope, results and effectiveness of audits?

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

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

147 0

148 0

149 0

150 0

151 0

152 0

153 0

154 0

155 0

156 0

COMMUNICATION WITH SHAREHOLDERS 0157 0

158 0

159 0

Does the audit committee review independence of external auditors annually?

Is disclosure made in the annual report of the members of the audit committee

Is disclosure made in the annual report of the frequency of audit committee meetings

Is an annual review conducted of company’s internal controls and risk management?

Does the annual report include a statement by the board on adequacy of internal controls?

Does the internal auditor report primarily to the chairman of the audit committee?

Does the internal auditor meet standards set by recognised professional bodies (eg. Institute of Internal Auditors)?

Does the audit committee review adequacy of internal auditor’s resources?

Does the audit committee annually review adequacy of internal audit function?

Does the board provide shareholders with quarterly reports on the business and prospects?

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

Are external auditors present at annual general meetings to assist responses to shareholders?

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. 12-13Hal. 12-13

Hal. 12-13

Hal. 12-13

Hal. 12-13

Hal. 12-13