Periode 1 Januari - 19 April 2016 Periode 20 April - 30 Juni 2016 Berdasarkan hasil keputusan RUPS tanggal The January 1 to April 19, 2016 Period Based on the Decree of the Board of The April 20 to June 30, 2016 Period

PT Krakatau Steel Persero Tbk – Laporan Tahunan 2016 192 Komite Audit dibentuk berdasarkan Peraturan Menteri Negara BUMN No. PER-12MBU2012 Tentang Organ Pendukung Dewan Komisaris Dewan Pengawas BUMN dan Peraturan Otoritas Jasa Keuangan No. 55POJK.042015 Tentang Pembentukan Dan Pedoman Pelaksanaan Kerja Komite Audit. Tanggung jawab pengawasan dari Komite Audit diatur dalam Piagam charter Komite Audit yang ditetapkan berdasarkan keputusan Dewan Komisaris yang dievaluasi untuk meyakinkan kesesuaian dengan Peraturan Otoritas Jasa Keuangan dan peraturan lainnya yang berlaku. Komposisi Keanggotaan Komite Audit Pada tahun 2016 susunan keanggotaan Komite Audit Perseroan mengalami beberapa kali perubahan sebagai berikut:

1. Periode 1 Januari - 19 April 2016

Berdasarkan Surat Keputusan Dewan Komisaris No. KEP-54KOM-KSVIII2015 tanggal 28 Agustus 2015 telah ditetapkan susunan keanggotaan Komite Audit Perseroan sebagai berikut: Posisi Position Nama Name Ketua Komisaris Independen Chairman Independent Commissioner Hilmar Farid Anggota | Member Rinto Tri Hasworo Anggota | Member Wali Akbar

2. Periode 20 April - 30 Juni 2016 Berdasarkan hasil keputusan RUPS tanggal

4 April 2016, diantaranya telah menetapkan perubahan susunan keanggotaan Direksi dan Dewan Komisaris Perseroan yang baru. Guna menyesuaikan tugas dan tanggung jawab Anggota Dewan Komisaris yang baru tersebut, maka Dewan Komisaris menetapkan pembagian tugas dengan menerbitkan Keputusan No. KEP-29KOM-KSIV2016 tanggal 20 April 2016 Tentang Perubahan Susunan Keanggotaan Komite Audit. The Audit Committee was established based on the Regulation of the Minister of State Enterprises No. Per-12MBU2012 Regarding Supporting Organ of the Board of CommissionersBoard of Trustees of SOEs and Financial Services Authority regulation No. 55POJK.042015 on the Establishment and Implementation Guidelines of the Audit Committee. Oversight responsibilities of the Audit Committee are set out in the Audit Committee Charter established by the decision of the Board of Commissioners, which are evaluated to assure conformity with the Financial Services Authority Regulations and other applicable regulations. Composition of the Audit Committee In 2016 the membership of the Audit Committee of the Company experienced several changes as follows:

1. The January 1 to April 19, 2016 Period Based on the Decree of the Board of

Commissioners No. KEP-54KOM-KSVIII2015 dated August 28, 2015 the composition of the Audit Committee of the Company has been designated as follows:

2. The April 20 to June 30, 2016 Period

Based on the decisions of the GMS dated 4 April 2016, which among others set changes in the membership composition of the Board of Directors and Board of Commissioners. To align the duties and responsibilities of the new Member of the Board of Commissioners, the Board of Commissioners allocated a division of duties by issuing Decree No. KEP-29KOM- KSIV2016 dated April 20, 2016 On Changes of Composition of the Audit Committee. KOMITE AUDIT Audit Committee PT Krakatau Steel Persero Tbk – 2016 Annual Report 193 Management Report Analisis dan Pembahasan Manajemen Management Discussion and Analysis Tata Kelola Perusahaan Good Corporate Governance Tanggung Jawab Sosial Perusahaan Corporate Social Responsibility Susunan keangotaan Komite Audit Perseroan sebagai berikut: Posisi Position Nama Name Ketua Komisaris Independen Chairman Independent Commissioner Tubagus Farich Nahril Wakil Ketua Komisaris | Vice head Harjanto Anggota | Member Rallyati A. Wibowo Anggota | Member Wali Akbar

3. Periode 16 Agustus - 31 Desember 2016 Pada tanggal 16 Agustus 2016, Dewan