Asean - CG - Scorecard Kelompok 2 New

Part E: Responsibilities of the Board
E Responsibilities of the
Board
Guiding Reference PT. DayaIndo Resources
Annual Report 2!!
Penilaian
E.! "learly defined board
responsibilities and
corporate go#ernance
policy

E.1.1
Are the roles and
responsibilities of the
board of directors /
commissioners clearly
stated?
$E"D PRI%"IP&E 'I:
The Responsibilities of
the Board
(D)
Ya dijelaskan pada laporan
Dewan omisaris dan Dewan
Direkt!r (hal 1" # 1$)
%es!ai
E.1.&
Are the types of decisions
re'!irin( board of
directors/commissioners)
appro*al disclosed?
$E"D PRI%"IP&E 'I (D)
Ya, Direksi dalam melakukan tindakan
korporasi tertentu harus mendapatkan
persetujuan tertulis terlebih dahulu
dari Dewan Komisaris
(hal 20)
%es!ai
E.1.3
Does the company disclose its
corporate (o*ernance policy /
board charter?
$E"D PRI%"IP&E ':
Disclosure and
Transparency
idak diun!kapkan idak "esuai
E.2 "ode of ethics or conduct Guiding Reference
PT. DayaIndo Resources
Annual Report 2!!
Penilaian
E.&.1 Does the company ha*e a code of
ethics or cond!ct?
$E"D PRI%"IP&E 'I
(") The board should
apply high ethical
standards. It should ta*e
into account the
interests of
sta*eholders.
+!j!an omisaris (hal 1,) %es!ai
E.&.& Are the details of the code of
ethics or cond!ct disclosed?
+idak Di!n(kapkan +idak %es!ai
E.&."
Does the company disclose
that all
directors/commissioners-
senior mana(ement and
employees are re'!ired to
E.&.,
Does the company disclose how
it implements and monitors
compliance with the code of
ethics or cond!ct?
E.+ "orporate
'ision,-ission
Guiding Reference
PT. DayaIndo Resources
Annual Report 2!!
Penilaian
E.".1 Does the board of
directors/commission
ers periodically
re*iew and appro*e
the *ision and
mission and has done
so at least once
d!rin( the last fi*e
years?
.hile not e/plicitly stated in most
codes of corporate (o*ernance- this is
consistent with most codes specifyin(
the roles of the board as
incl!din( settin( the direction and
pro*idin( strate(ic leadership.
Ya- dijelaskan pada
paparan 012% (hal 13)
%es!ai
E.. Board /tructure 0
"o1position
Guiding Reference
E.,.1
Does the board
of directors/
commissioners
comprise at
least fi*e
members and no
more than 1&
members?
(i.e.- between 4 5 1&
members)
23 "ode B.! /upporting Principle
states:
+he board sho!ld be of s!fficient si6e
that the re'!irements of the b!siness
can be met and chan(es to the board)s
composition and that of its committees
can be mana(ed witho!t !nd!e
disr!ption- and sho!ld not be so lar(e
as to be !nwieldy. 7ost codes of
corporate (o*ernance specify that the
board sho!ld be of appropriate si6e
b!t sho!ld not be too lar(e.
Ya- dijelaskan pada
informasi per!sahaan- yan(
terdiri dari " oran( 89D dan
" 9ran( 89: (termas!k
sat! oran( omisaris
;ndependen) 5 (hal &<)
%es!ai
E.,.& Do independent-
non5e/ec!ti*e
directors/commissio
ners n!mber at
least three a n d
make !p more than
4=> of the board of
directors/commissio
ners?
$E"D PRI%"IP&E 'I (E)
;n order to e/ercise its d!ties of
monitorin( mana(erial performance-
pre*entin( conflicts of interest and
balancin( competin( demands on
the corporation- it is essential that
the board is able to e/ercise
objecti*e j!d(ement. ;n the ?rst
instance this will mean
independence and objecti*ity with
respect to mana(ement with
important implications for the
composition and str!ct!re of the
board.
#umlah Komisaris $ndependent
han%alah satu oran!, kuran! dari &0'
idak "esuai
E.,."
Does the company
pro*ide a definition of
independence in its
Ann!al
0eport?
$E"D PRI%"IP&E 'I:
(E) +he board sho!ld be able
to e/ercise objecti*e
independent j!d(ement on
corporate a@airs.
idak dijelaskan
idak "esuai
E.,.,
Are the independent

directors/co
mmissioners
independent of
mana(ement and
major/
s!bstantial
shareholders
?
Ya, sesuai den!an in(ormasi men!enai
Komisaris $ndenpenden (hal 2)) "esuai
E.,.4
Does the
company
disclose the
n!mber of years
the director /
commissioner
has been with
the company ?
.orld 8ank 2rinciple $ A
Ya dijelaskan pada pro(il Dewan
Direksi dan Dewan Komisaris (hal
2))
"esuai
E.,.$
Does the company
disclose that it has
set a limit of ?*e
board seats in
p!blicly5listed
company that an
indi*id!al
director /
commissioner may
hold
sim!ltaneo!sly ?
(") 8oard members sho!ld be able to
commit themsel*es effecti*ely to
their responsibilities.
%er*ice on too many boards can
interfere with the performance of
board members. :ompanies may
wish to consider whether m!ltiple
board memberships by the same
person are compatible with e@ecti*e
board performance and disclose the
information to shareholders.
E.,.B
Does the company ha*e
any independent
directors/commissioners
who ser*e on more than
?*e boards of p!blicly5
listed companies?
idak, dewan komisaris
independen han%a 1 oran!
saja (hal 2*)
idak "esuai
E.,.<
Does the company
ha*e any e/ec!ti*e
directors who ser*e
on more than two
boards of listed
companies o!tside
of the (ro!p?
idak, e+e,uti-e dire,tor
han%a menjabat pada satu
perusahaan saja (hal 2*)
"esuai
E.4 /*ills and "o1petencies Guiding Reference
E.4.1
Does at least one non5
e/ec!ti*e
director/commissioner ha*e
prior workin( e/perience in
the major ind!stry the
company is operatin( in?
I"G%: 2...+ Independence
Alon(side appropriate skill-
competence and e/perience-
and the appropriate conte/t to
enco!ra(e effecti*e
beha*io!rs- one of the
principal feat!res of a well5
(o*erned corporation is the
e/ercise by its board of
directors of independent
j!d(ement- meanin(
j!d(ement in the best
interests of the corporation-
free of any e/ternal infl!ence
on any indi*id!al director- or
Ya, baik Dewan Komisaris
maupun Dewan Direktur memiliki
pen!alaman pada industri %an!
sama (.al 2*)
"esuai
E.4.&
Does the company disclose a
board of
di*ersity policy?
A/5 "ode
0ecommendation ".&
:ompanies sho!ld establish a
policy concernin( di*ersity and
disclose the policy or a
s!mmary of that policy. +he
policy sho!ld incl!de
re'!irements for the board to
establish meas!rable
objecti*es for achie*in( (ender
di*ersity and for the board to
assess ann!ally both the
objecti*es and pro(ress in
achie*in( them.
E.6 Board "hair1an Guiding Reference
E.$.1 Do di@erent persons
ass!me the roles of
chairman and :E9?
9E:D 20;C:;2DE E;
(E) +he board sho!ld be able to
e/ercise objecti*e independent
j!d(ement on corporate a@airs.
23 "ode (7une 2!)
A.".1 +he chairman sho!ld on
appointment meet the independence
criteria set o!t in 8.1.1 below. A chief
e/ec!ti*e sho!ld not (o on to be
chairman of the same company.
A/5 "ode
Reco11endation +.2
+he chief e/ec!ti*e officer sho!ld not (o
on to become chair of the same
company.
Ya- terdapat Dewan Direksi
dan Dewan Direkt!r yan(
berbeda
(hal &3)
%es!ai
E.$.& ;s the chairman a non5
e/ec!ti*e
director/commissioner?
idak, karena ketua dewan
komisaris, han%a menjabat seba!ai
komisaris, be!itu ju!a den!an
dewan direktur (hal 2*)
%es!ai
E.$." ;s the chairman an
independent
idak un!kapkan
idak sesuai
E.$., ;s the chairman the
c!rrent or immediate
past :E9?
idak, komisaris dipimpin bukan dari
kalan!an /E0
"esuai
E.1.&
2re the role and responsibilities
o( the ,hairman dis,losed3
$/456 2.& 7ole o( the /hair
he ,hair has the ,ru,ial (un,tion o( settin!
the ri!ht ,onte+t in terms o( board a!enda,
the pro-ision o( in(ormation to dire,tors,
and open boardroom dis,ussions, to enable
the dire,tors to !enerate the e((e,ti-e board
debate and dis,ussion and to pro-ide the
,onstru,ti-e ,hallen!e whi,h the ,ompan%
needs.
Ya, tan!!un! jawab komisaris
diun!kapkan pada
8aporanKomisaris (hal 19)
"esuai
E.8 Board 1eetings and
attendance
Guiding Reference
E.B.1
Are the board of
meetin(s sched!led before or
at the be(innin( of the year?
%ched!lin( board meetin(s before or at
the be(innin( of the year
wo!ld allow directors to plan ahead
to attend s!ch meetin(s- thereby
helpin( to ma/imi6e participation-
especially as non5e/ec!ti*e directors
often ha*e other commitments.
Additional ad hoc meetin(s
can always be sched!led if and when
necessary. ;t is common practice for
boards in de*eloped markets to
sched!le meetin(s in this way.
+idak dijelaskan +idak %es!ai
E.B.&
Does the board of
directors/commissioners meet
at least si/ times per year?
9$R&DBA%3 PRI%"IP&E 6
(E;.;.&,) Does the board meet at least
si/ times per year?
I%D$ /"$RE"ARD
E.1=. Fow many meetin(s were held in
the past year?
;f the board met more than si/ times-
the ?rm earns a )Y) score. ;f fo!r to si/
meetin(s- the ?rm was scored as
GfairG- while less than fo!r times was
scored as HCG
E.B."
Fas each of the
attended at least B4> of all the
board meetin(s held d!rin( the
year?
(") 8oard members sho!ld be able
to commit themsel*es effecti*ely to
their responsibilities.
%pecific limitations may be less
important than ens!rin( that
members of the board enjoy
le(itimacy and confidence in the
eyes of shareholders. Achie*in(
le(itimacy wo!ld also be facilitated
by the p!blication of attendance
records for indi*id!al board
members (e.(. whether they ha*e
missed a si(nificant n!mber of
meetin(s) and any other work
!ndertaken on behalf of the board
E.B.,
Does the company re'!ire a
minim!m '!or!m of at least
&/" for board decisions?
(E;.;.&<) ;s there a minim!m
'!or!m of at least &/" for board
decisions to be *alid?
+idak dijelaskan +idak dijelaskan
E.B.4
Did the non5e/ec!ti*e
directors/commissioners of the
company meet separately at
least once d!rin( the year
witho!t any e/ec!ti*es present?
(E;.E.1.$) Does the corporate
(o*ernance framework
re'!ire or enco!ra(e boards
to cond!ct e/ec!ti*e
sessions?
+idak dijelaskan +idak dijelaskan
E.: $rientation Progra11e
for %e; Directors
Guiding Reference
E.<.1
Does the
company ha*e
orientation
pro(rammes for
new
directors/comm
issioners?
+his item is in most codes of
corporate (o*ernance.
+idak di!n(kapkan +idak ses!ai
E.< Director Training Guiding Reference
E.3.1
Does the company ha*e a
policy that enco!ra(es
directors/commissioners to
attend on5(oin( or
contin!o!s professional
ed!cation pro(rammes?
(") 8oard members sho!ld be
able to commit themsel*es
effecti*ely to their
responsibilities.
idak dijelaskan idak seuai
E.! Access to infor1ation Guiding Reference
E.1=.1
Are board papers for board of
meetin(s pro*ided to the
board at least ?*e b!siness
days in ad*ance of the board
meetin(?
$E"D PRI%"IP&E 'I
(I) ;n order to f!lfil their
responsibilities- board
members sho!ld ha*e
access to acc!rate- rele*ant
and timely information.
(E;.I.&) Does s!ch
information need to be
pro*ided to the board at
least fi*e b!siness days in
ad*ance of the board
meetin(?
+idak di!n(kapkan +idak ses!ai
E.1=.&
Does the company
secretary play a si(nificant
role in s!pportin( the
board in dischar(in( its
responsibilities?
$E"D PRI%"IP&E 'I (=)
I"/A Guidance on the
"orporate Go#ernance Role
of the "o1pany
/ecretary
Ya- dijelaskan pada tan((!n(
jawab sekertaris per!sahaan
(hal &=)
%es!ai
E.1=."
;s the company secretary
trained in le(al-
acco!ntancy or company
secretarial practices?
(E;.D.&.1&) Do company
boards ha*e a
professional and
'!alified company
secretary?
+idak di!n(kapkan %es!ai
E.!! %o1inating
"o11ittee
Guiding Reference
E.11.1
Does the company ha*e
a Cominatin(
:ommittee (C:)?
$E"D PRI%"IP&E II (")
(+) Effecti#e shareholder participation in
*ey corporate go#ernance
decisions> such as the no1ination and
election of board 1e1bers> should be
facilitated. /hareholders should be able
to 1a*e their
#ie;s *no;n on the re1uneration policy
for board 1e1bers and *ey e?ecuti#es.
The e@uity co1ponent of co1pensation
sche1es for board 1e1bers and
e1ployees should be subAect to
shareholder appro#al.
9ith respect to no1ination of candidates>
boards in 1any co1panies ha#e
established %o1inating "o11ittees to
ensure proper co1pliance ;ith established
no1ination procedures and to facilitate
and coordinate the search for a balanced
and @ualified board. It is increasingly
regarded as good practice in 1any
countries for independent board 1e1bers
to ha#e a *ey role on this co11ittee.
(!) Boards should consider assigning a
sufficient nu1ber of nonB e?ecuti#e board
1e1bers capable of e?ercising
independent Audge1ent to tas*s ;here
there is a potential for conflict of interest.
E?a1ples of such *ey responsibilities are
ensuring the integrity of financial and
nonBfinancial reporting> the re#ie; of
+idak ada +idak %es!ai
E.11.&
Does the Cominatin(
:ommittee comprise of
a majority of
independent
directors/commissioner
s?
E.11."
;s the chairman of the
Cominatin( :ommittee
an independent
+his item is in most codes of
corporate (o*ernance.
E.11.,
Does the company
disclose the terms of
reference/ (o*ernance
str!ct!re/charter of the
Cominatin( :ommittee?
(&) .hen committees of the
board are established- their
mandate- composition and
workin( proced!res sho!ld be
well defined and disclosed by the
board.
E.11.4
Does the Ann!al 0eport
disclose the n!mber of
Cominatin( :ommittee
meetin(s held?
E.11.$ Did the Cominatin( :ommittee
meet at least twice d!rin( the
year?
E.11.B
;s the attendance of
members at Cominatin(
:ommittee meetin(s
disclosed?
E.!2 Board Appoint1ents
and ReBElection
Guiding Reference
E.1&.1 Does the
company
disclose the
criteria !sed in
selectin( new
directors/comm
issioners?
$E"D PRI%"IP&E II (") (+)
+o f!rther impro*e the selection process- the
2rinciples also call for f!ll
disclos!re of the e/perience and
back(ro!nd of candidates for the board
and the nomination process- which will
allow an informed assessment of the
abilities and s!itability of each candidate.
$E"D Principle 'I (D)
(4) Ens!rin( a formal and transparent board
nomination and election process.
:emilihan Dewan Direksi dan
Dewan Komisaris melalui 7;:",
namun proses seleksi tidak
diun!kapkan
idak sesuai
E.1&.& Does the company
disclose the process
followed in
appointin( new
directors /
commissioner ?
idak diun!kapkan idak
"esuai
E.1&."
Are all the
directors/commissioner
s s!bject to re5election
at least once e*ery
three years?
I"G%: 2.<.!
Election of directorsA Directors sho!ld be
conscio!s of their acco!ntability to
shareholders- and many j!risdictions ha*e
mechanisms to ens!re that this is in place on
an on(oin( basis. +here are some markets
howe*er where s!ch acco!ntability is less
apparent and in these each director sho!ld
stand for election on an ann!al basis.
Elsewhere directors sho!ld stand for election
at least once e*ery three years- tho!(h they
sho!ld face e*al!ation more fre'!ently.
.90DD8AC 20;C:;2DE $
(E;.;.1<) :an the re5election of board members
be sta((ered o*er
time? (%ta((ered boards are those where only
a part of the board is re5elected at each
election- e.(. only 1/" of directors are re5
Ya- pemilihan !lan(
komisaris dilak!kan ,
tah!n sekali- sedan(kan
direkt!r 4 tah!n sekali
(hal &=)
%es!ai
E.!+ "E$,E?ecuti#e -anage1ent
Appoint1ents and
Perfor1ance
Guiding Reference
E.1".1 Does the company disclose how
the board of
directors/commissioners plans
for the s!ccession of the
:E9/7ana(in(
Director/2resident and key
mana(ement?
0E/D :7$5/$:8E <$ (D)
(3) "ele,tin!, ,ompensatin!,
monitorin! and, when ne,essar%,
repla,in! ke% e+e,uti-es and
o-erseein! su,,ession plannin!.
idak diun!kapkan idak sesuai
E.1".&
Does the board of
cond!ct an ann!al
performance assessment of
the :E9/7ana(in(
Director/2resident?
(&). 7onitorin( the
e@ecti*eness of the
companyGs (o*ernance
practices and makin(
chan(es as needed.
idak diun!kapkan
idak sesuai
E.!. Board Appraisal Guiding Reference
E.1,.1
;s an ann!al performance
assessment cond!cted of
the board of
directors/commissioners?
$E"D PRI%"IP&E 'I
(D) (2)
E.1,.&
the process followed in
cond!ctin( the board
assessment?
E.1,." Does the company disclose the
criteria !sed in the board
assessment?
idak diun!kapkan
idak "esuai
E.!4 Director Appraisal Guiding Reference
E.14.1
assessment cond!cted of
indi*id!al director/commissioner?
$E"D PRI%"IP&E 'I
(D) (2)
E.14.&
Does the company disclose the
process followed in cond!ctin( the
director/commissioner assessment?
idak diun!kapkan
idak "esuai
E.14."
Does the company
disclose the criteria
!sed in the
director/commissioner
assessment?
E.!6 "o11ittee Appraisal Guiding Reference
:erusahaan tidak mempun%ai
/ommitee 2praisal

idak sesuai
E.1$.1
assessment cond!cted of the board
of directors/commissioners
committees?
23 "$DE (72%E
2!)
8.$ E*al!ationA +he
board sho!ld
!ndertake a formal
and ri(oro!s ann!al
e*al!ation of its
own performance
and that of its
committees and
indi*id!al directors.
E.!8 Re1uneration
"o11ittee,
"o1pensation
Guiding Reference :erusahaan tidak mempun%ai
7enumeration /ommittee

idak sesuai
E.1B.1 Does the company ha*e a
0em!neration :ommittee?

(,) Ali(nin( key e/ec!ti*e
and board rem!neration with
the lon(er term interests of
the company and its
shareholders.
E.1B.&
Does the
0em!neration
:ommittee
comprise of a
majority of
independent
directors/commis
sioners?
A/EA% "$RP$RATE G$'ER%A%"E
/"$RE"ARD
A"-
=
E.1B."
0em!neration :ommittee
an independent
E.1B.,
Does the company
disclose the terms of
reference/ (o*ernance
str!ct!re/ charter of the
0em!neration
(&) .hen committees of
the board are
established- their
mandate- composition
and workin( proced!res
sho!ld be well defined
and disclosed by the
board.
E.1B.4
Does the Ann!al 0eport disclose
the n!mber of 0em!neration
:ommittee meetin(s held?
E.1B.$ Did the 0em!neration :ommittee
meet at least twice d!rin( the
year?
E.1B.B
;s the attendance of members
at 0em!neration :ommittee
meetin(s disclosed?
/"$RE"ARD
A"-
=
E.!: Re1uneration -atters Guiding Reference idak terdapat penjelasan dalam 2nnual
7eportin!
idak sesuai
E.1<.1
Does the company
disclose its rem!neration
(fees- allowances-
benefit5 in5kind and other
emol!ments) policy (i.e.
the !se of short term and
lon( term incenti*es and
performance meas!res)
for its e/ec!ti*e directors
and :E9?
(,) Ali(nin( key e/ec!ti*e and
board rem!neration with the
lon(er
term interests of the company
and its shareholders.
E.1<.&
;s there
disclos!re of
the fee
str!ct!re for
non5
e/ec!ti*e
directors/com
missioners?
23 "$DE (72%E 2!)
D.1." De*els of rem!neration
for non5e/ec!ti*e directors
sho!ld reflect the time
commitment and
responsibilities of the role.
Disclos!re of fee str!ct!re for
non5e/ec!ti*e directors allows
shareholders to assess if these
directors are rem!nerated in
an appropriate manner- for
e/ample- whether they are
paid for takin( on additional
responsibilities and
contrib!tions- s!ch as chairin(
/"$RE"ARD
A"-
=
E.1<."
Do the shareholders or
the 8oard of Directors
appro*e the
rem!neration of the
e/ec!ti*e directors
and/or the senior
e/ec!ti*es?
$E"D PRI%"IP&E 'I. (D..)
+he 8oard sho!ld f!lfill certain key
f!nctions incl!din( ali(nin( key e/ec!ti*e
and board rem!neration with the lon(er
term interests of the company and its
shareholders.
I"G% 2.+ (D) and (E)
D. %electin(- rem!neratin(- monitorin( and
where necessary replacin( key e/ec!ti*es
and o*erseein( s!ccession plannin(.
E. Ali(nin( key e/ec!ti*es and 8oard
E.1<.,
Do independent
recei*e options-
performance shares or
bon!ses?
23 "$DE (72%E 2!)
(D.1.") De*els of rem!neration for non5
e/ec!ti*e directors sho!ld
reflect the time commitment and
responsibilities of the role.
A/5 "$DE
8o/ <.&A J!idelines for non5e/ec!ti*e director
rem!neration
:ompanies may ?nd it !sef!l to
consider the followin( when
considerin( non5e/ec!ti*e director
rem!nerationA
1. Con5e/ec!ti*e directors sho!ld
normally be rem!nerated by
way of fees- in the form of cash-
noncash benefits- s!perann!ation
contrib!tions or salary sacrifice into
e'!ityK they sho!ld not normally
participate in schemes desi(ned for
the rem!neration of e/ec!ti*es.
&. Con5e/ec!ti*e directors sho!ld
not recei*e options or bon!s
payments.
". Con5e/ec!ti*e directors sho!ld not
be pro*ided with
retirement benefits other than
/"$RE"ARD
A"-
=
E.!< Audit "o11ittee Guiding Reference
E.13.1 Does the company ha*e an A!dit
:ommittee?
(1) 8oards sho!ld consider
assi(nin( a s!fficient n!mber of
non5 e/ec!ti*e board members
capable of e/ercisin(
independent j!d(ement to tasks
where there is a potential for
conflict of interest.
Ya- ada (halaman &=) %es!ai
E.13.&
Does the A!dit :ommittee
comprise entirely of non5
e/ec!ti*e
with a majority of
independent
(&) .hen committees of the
board are established- their
mandate- composition and
workin( proced!res sho!ld be
well defined and disclosed by
the board.
Ca> 3o1ite audit
terdiri dua orang
yang 1erupa*an
piha* independen
/esuai
E.13."
A!dit :ommittee an
independent
+idak di!n(kapkan
dalam ann!al report
idak
sesuai
E.13.,
the terms of
reference/(o*ernance
str!ct!re/charter of the
A!dit :ommittee?
+idak di!n(kapkan
dalam ann!al report
idak
sesuai
/"$RE"ARD
A"-
=
E.13.4
Does the Ann!al 0eport disclose the
profile or '!ali?cations of the A!dit
:ommittee members?
+idak di!n(kapkan
dalam ann!al report
idak
sesuai
E.13.$
Does at least one of the
independent
directors/commissioners of the
committee ha*e acco!ntin(
e/pertise (acco!ntin( '!ali?cation
or e/perience)?
23 "$DE (72%E 2!)
:.".1. +he board sho!ld satisfy
itself that at least one member of
the
A!dit :ommittee has recent and
rele*ant financial e/perience.
+idak di!n(kapkan
dalam ann!al report
idak
sesuai
E.13.B
disclose the n!mber of A!dit
:ommittee meetin(s held?
$E"D PRI%"IP&E 'I (E) (2)
+idak di!n(kapkan
dalam ann!al report
idak
sesuai
E.13.< Did the A!dit :ommittee meet at least
fo!r times d!rin( the year?
+idak di!n(kapkan
dalam ann!al report
idak
sesuai
E.13.3 ;s the attendance of members at A!dit
:ommittee meetin(s disclosed?
+idak di!n(kapkan
dalam ann!al report
idak
sesuai
E.13.1=
Does the A!dit :ommittee ha*e
primary responsibility for
recommendation on the appointment-
re5appointment and remo*al of the
e/ternal a!ditor?
23 "$DE (72%E 2!)
:.".$ +he A!dit :ommittee sho!ld
ha*e primary responsibility for
makin( a recommendation on
the appointment- reappointment
and remo*al of the e/ternal
a!ditor.
+idak di!n(kapkan
dalam ann!al report
idak
sesuai
/"$RE"ARD
A"-
=
E.2 Internal Audit Guiding Reference
E.&=.1 Does the company ha*e a
separate internal a!dit
f!nction?
(B) Ens!rin( the inte(rity of the
corporationGs acco!ntin( and
?nancial
reportin( systems- incl!din(
the independent a!dit- and
that appropriate systems of
control are in place- in
partic!lar- systems for risk
mana(ement- ?nancial and
operational control- and
compliance with the law and
rele*ant standards.
Ya- di!n(kapkan dalam halaman
&= bahwa an((ota tim a!dit
internal terdiri dari & oran(
/esuai
/"$RE"ARD
A"-
=
E.&=.&
;s the head of internal a!dit
identified or- if o!tso!rced-
is the name of the e/ternal
firm disclosed?
idak diun!kapkan
dalam annual report
idak sesuai
E.&=."
Does the appointment and
remo*al of the internal
a!ditor re'!ire the appro*al
of the A!dit :ommittee?
$E"D PRI%"IP&E 'I (D) (8)
;n some j!risdictions it is considered
(ood practice for the internal a!ditors
to report to an independent A!dit
:ommittee of the board or an
e'!i*alent body which is also
responsible for mana(in( the
relationship with the e/ternal a!ditor-
thereby allowin( a coordinated
response by the board.
(E;.D.B.3) Does the internal a!ditor
ha*e direct and !nfettered access to
the board of directors and its
independent A!dit :ommittee?
A/5 Principles on "G
LMcompanies sho!ld consider a second
reportin( line from the
internal a!dit f!nction to the board or
rele*ant committee.N 1nder the A%O
2rinciples it is also recommended that
the A!dit :ommittee ha*e access to
internal a!dit witho!t the presence of
mana(ement- and
that Lthe a!dit committee sho!ld
recommend to the board the
appointment and dismissal of a
chief internal a!dit e/ec!ti*e.P
idak dijelaskan dalam
annual report
idak sesuai
/"$RE"ARD
A"-
=
E.2! Ris* $#ersight Guiding Reference
E.&1.1
the internal control
proced!res/risk
mana(ement systems it
has in place?
$E"D PRI%"IP&E 6 ('I) (D) (8)
Ens!rin( the inte(rity of the
corporationGs acco!ntin( and financial
reportin( systems- incl!din( the
independent a!dit- and that appropriate
systems of control are in place- in
partic!lar- systems for risk mana(ement-
Tida* ada
pengung*apan
dala1 annual
report
Tida* sesuai
E.&1.&
disclose that the board of
directors/commissioners has
cond!cted a re*iew of the
company)s material controls
(incl!din( operational-
?nancial and compliance
23 "$DE (72%E 2!)
:.&.1 +he board sho!ld- at least ann!ally-
cond!ct a re*iew of the effecti*eness of
the companyGs risk mana(ement and
internal control systems and sho!ld report
to shareholders that they ha*e done so.
+he re*iew sho!ld co*er all material
controls- incl!din( financial- operational
E.&1." Does the company disclose how
key risks are mana(ed?
$E"D PRI%"IP&E ' (A)
($) Ioreseeable risk factors.
Disclos!re of risk is most effecti*e when
it is tailored to the partic!lar ind!stry in
'!estion. Disclos!re abo!t the system for
monitorin( and mana(in( risk is
increasin(ly re(arded as (ood practice.
Tida* ada
pengung*apan
dala1 annual
report
Tida* sesuai
/"$RE"ARD
A"-
=
3E/I-P2&A% :
Dari B4 point dalam A%EAC :J %corecard- terdapat 13 point (&4-">) yan( telah
ses!ai den(an kriteria scorecard dan 4$ point (B,-B>) yan( bel!m ses!ai den(an
kriteria. Den(an demikian disimp!lkan bahwa 2+ Dayaindo 0eso!rces tidak
menerapkan Jood :orporate Jo*ernance.
Demikian kesimp!lan kami dari ED9729 ".
+FE ECD

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Part E: Responsibilities of the Board

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