PMK.01/2008 dated February 5, 2008 khususnya pasal 3 ayat 1 disebutkan: Pemberian
17/PMK.01/2008 dated February 5, 2008 khususnya pasal 3 ayat 1 disebutkan: Pemberian
particularly article 3, paragraph 1 stated: Providing jasa audit umum atas laporan keuangan dari
services of general audit of the financial suatu entitas dilakukan oleh KAP paling lama
statements of an entity conducted by PAF at untuk 6 (enam) tahun buku berturut-turut dan
longest to 6 (six) fiscal years successively and by oleh seorang Akuntan Publik paling lama untuk
a Public Accountants at longest for 3 (three)
3 (tiga) tahun buku berturut-turut.
years successively.
Laporan Keuangan Konsolidasian Pupuk Indonesia Tahun Buku per 31 Consolidated Financial Statements of Pupuk Indonesia for Fiscal Year Desember 2012 telah diaudit oleh Kantor Akuntan Publik (KAP) Aryanto,
per December 31, 2012 has been audited by Public Accountant Firm Amir Jusuf, Mawar & Saptoto. KAP tersebut telah terdaftar di Badan
(PAF) Aryanto, Amir Jusuf, Mawar & Saptoto. PAF has been registered Pemeriksa Keuangan Republik Indonesia (sesuai dengan pengumuman
at the Supreme Audit Board of the Republic of Indonesia (in accordance BPK RI No. 02/XII.2/05/2009) dan Institut Akuntan Publik Indonesia ( No
with BPK announcement No. 02/XII.2/05/2009) and the Institute of Izin Usaha KAP KEP-1048/KM.1/2009)
Indonesian Public Accountants (Firm License of PAF No. KEP- 1048/KM.1/2009)
Agar proses audit sesuai dengan Standar Profesional Akuntan serta In order for the audit process in lines with the Accountant Professional perjanjian kerja dan ruang lingkup audit yang telah ditetapkan dan
Standard and work agreement and scope of the audit defined and selesai sesuai dengan target waktu yang telah ditetapkan, secara rutin
completed in accordance with the target time set, It is regularly conducted dilakukan pertemuan-pertemuan yang membahas beberapa permasalahan
meetings to discuss several issues of significant importance. Pupuk penting yang signifikan. Pupuk Indonesia selalu berupaya meningkatkan
Indonesia always attempts to improve communication between the komunikasi antara Kantor Akuntan Publik, Komite Audit dan Manajemen
Public Accountant Firm, Audit Committee and Pupuk Indonesia Pupuk Indonesia untuk dapat meminimalisir kendala-kendala yang terjadi
Management to minimize the obstacles that occur during the audit selama proses audit berlangsung.
process.
236 Laporan Tahunan 2012 Annual Report PT Pupuk Indonesia (Persero)
Corporate Governance
Audit Laporan Keuangan Pupuk Indonesia tahun 2012, 2011, dan 2010 Audit of Financial Statements Pupuk Indonesia in 2012, 2011, and 2010 berturut-turut dilakukan oleh Akuntan dan KAP sebagai berikut:
successively performed by accountants and PAF as follows:
Tahun
Kantor Akuntan
Ruang Lingkup
Buku Akuntan
Opini Audit Fiscal
Publik
Audit Keuangan
Audit Lainnya
Audit Opinion Year
Accountant
Public Accountant
Scope of
Other Audit
Fee Audit (Rp)
Firm
Financial Audit
- Audit Evaluasi Kinerja - Audit of Company
Perusahaan
Performance Evaluation
- Audit Kepatuhan
- Audit of Compliance to
terhadap Peraturan
Regulations
Perundang Undangan
- Audit Kepatuhan
- Audit of Compliance to
terhadap
Internal Control
2012 Rudi Hartono Purba
2.655.750.000 Wajar Izin No.AP.0501
Aryanto, Amir Jusuf,
Audit Laporan
Pengendalian
Mawar & Saptoto
(RSM AAJ Associates)
Audit of
- Audit Program
- Audit of Partnership
Pengecualian
Financial
Kemitraan dan Bina
and Community
Fair Without
Statement
Lingkungan
Development Program
Exception
- Audit Penilaian
- Audit of Achieving KPI
Pencapaian KPI
Assessment
- Audit Tindak lanjut - Audit of Follow-up
arahan dan
referrals and Decision
Keputusan RUPS
of the GMS
- Audit Evaluasi Kinerja - Audit of Company
Perusahaan
Performance Evaluation
- Audit Kepatuhan
- Audit of Compliance to
terhadap Peraturan
Regulations
Perundang Undangan
- Audit Kepatuhan
- Audit of Compliance to
2011 Rudi Hartono Purba
2.655.750.000 Wajar Izin No.AP.0501
Aryanto, Amir Jusuf,
Audit Laporan
terhadap
Internal Control
Mawar & Saptoto
(RSM AAJ Associates)
Audit of
- Audit Program
- Audit of Partnership
Fair Without
Statement
Kemitraan dan Bina
and Community
Exception
Lingkungan
Development Program
- Audit Penilaian
- Audit of Achieving KPI
Pencapaian KPI
Assessment
- Audit Tindak lanjut - Audit of Follow-up
arahan dan
referrals and Decision
Keputusan RUPS
of the GMS
- Audit Evaluasi Kinerja - Audit of Company
Perusahaan
Performance Evaluation
- Audit Kepatuhan
- Audit of Compliance to
terhadap Peraturan
Regulations
Perundang Undangan
- Audit Kepatuhan
- Audit of Compliance to
2010 Suhartono, MPA,
2.775.000.000 Wajar AK., BAP
Kanaka Puradiredja,
Audit Laporan
terhadap
Internal Control
Tanpa Izin No 02.1.0819
Audit of
- Audit Program
- Audit of Partnership
Fair Without
Statement
Kemitraan dan Bina
and Community
Exception
Lingkungan
Development Program
- Audit Penilaian
- Audit of Achieving KPI
Pencapaian KPI
Assessment
- Audit Tindak lanjut - Audit of Follow-up
arahan dan
referrals and Decision
Keputusan RUPS
of the GMS
Selain diaudit oleh KAP, Pupuk Indonesia juga diaudit oleh BPK. Audit Besides It was audited by PAF, Pupuk Indonesia was also audited by BPK. yang dilakukan oleh BPK ialah audit atas kinerja Pupuk Indonesia sebagai
Audit done by BPK was the audit on the performance of Pupuk Indonesia holding periode 2011 dan 2012.
as the holding in the period of 2011 and 2012.
Laporan Tahunan 2012 Annual Report PT Pupuk Indonesia (Persero) 237
Tata Kelola Perusahaan