EXTERNAL AUDIT
EXTERNAL AUDIT
External audit refers to audit activity conducted by independent Public Accountant Firm who meets requirement based on prevailing law with objectives to express opinion in all material aspects, whether PT Pupuk Indonesia (Persero) and subsidiaries consolidated financial statements has complied with Financial Accounting Standard in Indonesia.
External Auditor is not allowed to have conflict of interest with the Company to guarantee audit report independency and quality. External auditor has a responsibility to express opinion about conformity of Company’s Financial Statements with Financial Accounting Standard prevailed in Indonesia.
To maintain professionalism and independency, PI’s External Auditor appointment is arranged annually and has complied with Minister of Finance Regulation Number 17/PMK.01/2008 dated February 5, 2008 regarding Public Accountant Service governing that a Public Accountant Firm (KAP) is only illegible to audit for maximum 5 (six) fiscal years in a row with the same Public Accountant maximum for 3 (three) consecutive years.
PT Pupuk Indonesia (Persero) and subsidiaries’ Consolidated Financial Statements as of December
31, 2015 that was audited by Drs. Haryanto Sahari, CPA Public Accountant from Tanudiredja, Wibisana, Rintis & Partners Public Accountant Firm. The appointment had complied with Minister of Finance Regulation Number 17/PMK.01/2008.
audit Implementation
The Company seeks to build effective communication between Public Accountant Firm and management of PI as well as subsidiaries in every audit practice that also covers External Auditor’s duty. Through this coordination, comprehensive and optimum audit result will be achieved.
analisa & Pembahasan Manajemen Company's Highlight
Ikhtisar Perusahan
Laporan Kepada Pemangku Kepentingan
Profil Perusahaan
Sumber Daya Manusia
Report to Stakeholder
Company Profile
Human Resources
Management Discussion & Analysis
Koordinasi yang dilakukan antara lain melalui Coordination was done namely through communication komunikasi seluruh unit kerja terkait dan melak sanakan
with all related unit and organizing regular meeting, pertemuan secara berkala, pendampingan ke unit kerja
assistance to other working unit in the Company and lainnya dalam Perusahaan dan SPI Anak Perusahaan,
IAU of subsidiaries, to discuss important issues for the guna membicarakan hal-hal yang dianggap penting
Company and Public Accountant Firm. In addition, SPI bagi Perusahaan dan KAP. Di samping itu, SPI PI juga
of PI is also responsible to assist PIHC Audit Committee bertanggung jawab membantu Komite Audit PIHC dalam
to evaluate performance of Public Accountant Firm melakukan evaluasi atas kinerja Kantor Akuntan Publik
that includes understanding strategic issues that was yang meliputi antara lain aspek pemahaman atas isu-
experienced by the Company.
isu yang dihadapi oleh Perusahaan.
Jumlah Periode akuntan Publik dan Total Public accountant and Public Kantor akuntan Publik (KaP)
accountant Firm auditing Period
Berikut Kantor Akuntan Publik yang telah mengaudit List of Public Accountant Firms who audited Pupuk Laporan Keuangan Pupuk Indonesia selama tahun 2011-
Indonesia Financial Statements in 2011 - 2015 is below: 2015:
Kantor Akuntan Publik yang telah mengaudit Laporan Keuangan Pupuk Indonesia
Public Accountant Firm as Auditor of Pupuk Indonesia
Tahun Buku
Fee audit (rp) Opini audit Year
akuntan
KaP Public
audit Lainnya
Audit Fee (Rp) Audit Opinion 2015 Drs. Haryanto
Accountant
Accountant Firm
Other Audit
5.085.000.000 Wajar, dalam Sahari, CPA
KAP
w Audit Laporan Keuangan
Tanudiredja,
w Reviu Laporan Evaluasi Kinerja Perusahaan
semua hal
Wibisana,
w Audit Kepatuhan terhadap Peraturan Perundang-
yang material
Rintis &
Undangan dan Pengendalian Internal
Rekan
w Reviu Laporan Penilaian Tingkat Pencapaian KPI
(Key Performance Indicator) w Audit Laporan Keuangan Program Kemitraan dan Bina Lingkungan w Reviu Laporan Evaluasi Status Tindak Lanjut Arahan dan Keputusan RUPS w Management Letter
2015 Drs. Haryanto
5.085.000.000 Unqualified Sahari, CPA
KAP
w Financial Statements Audit
Tanudiredja,
w Company Performance Evaluation Review
in all material
Wibisana,
w Compliance Audit with law and Internal Regulation
aspects
Rintis &
w KPI (Key Performance Indicator) Achievement
Rekan
Review Result w Financial Statement and Partnership & Environment Development Program Audit w Review to GMS Resolution and Direction FollowwUp Status Evaluation Report w Management Letter
2014 Drs. Haryanto
4.575.000.000 Wajar, dalam Sahari, CPA
Tanudiredja,
w Audit Laporan Keuangan
Wibisana &
w Reviu Laporan Evaluasi Kinerja Perusahaan
semua hal
Rekan
w Audit Kepatuhan terhadap Peraturan Perundang-
yang material
Undangan dan Pengendalian Internal w Reviu Laporan Penilaian Tingkat Pencapaian KPI (Key Performance Indicator) w Audit Laporan Keuangan Program Kemitraan dan Bina Lingkungan w Reviu Laporan Evaluasi Status Tindak Lanjut Arahan dan Keputusan RUPS w Manajemen Letter
364 PT Pupuk Indonesia (Persero) Laporan Tahunan 2015
Informasi Tambahan Good Corporate Governance
Tata Kelola Perusahaan
Tanggung Jawab Sosial Perusahaan
Laporan Keuangan audit
Corporate Social Responsibility
Audited Financial Statement
Additional Information
Kantor Akuntan Publik yang telah mengaudit Laporan Keuangan Pupuk Indonesia
Public Accountant Firm as Auditor of Pupuk Indonesia
Tahun
Buku akuntan
Opini audit Year
KaP
Audit Opinion 2014
Accountant Accountant Firm
Public
audit Lainnya
Fee audit (rp)
Other Audit
Audit Fee (Rp)
Drs. Haryanto Tanudiredja,
Unqualified Sahari, CPA
w Financial Statements Audit
in all material Partners
Wibisana &
w Company Performance Evaluation Review
w Compliance Audit with law and Internal Regulation
aspects
w KPI (Key Performance Indicator) Achievement Review Result w Financial Statement and Partnership & Environment Development Program Audit w Review to GMS Resolution and Direction Follow Up Status Evaluation Report w Management Letter
2013 Rudi Hartono Aryanto, Amir
2.655.750.000 Wajar Tanpa Purba Izin No. Jusuf, Mawar
w Audit Laporan Keuangan
Pengecualian AP.0501
w Audit Evaluasi Kinerja
& Saptoto
w Audit Kepatuhan terhadap Peraturan Perundang
(RSM AAJ
-Undangan
sociates)
w Audit Kepatuhan terhadap Pengendalian Internal w Audit Program Kemitraan dan Bina Lingkungan w Audit Penilaian Pencapaian KPI w Audit Tindak Lanjut Arahan dan Keputusan RUPS
2013 Rudi Hartono Aryanto, Amir w Financial Statements Audit
Unqualified Purba Registry Jusuf, Mawar
w Performance Evaluation Audit
Number & Saptoto
w Compliance Audit to prevailing Law
AP.0501 (RSM AAJ
w Compliance Audit to Internal Control
sociates)
w Partnership and Environment Program Audit w KPI Achievement Audit w GMS Resolution and Direction Implementation
Audit w Audit Penilaian Pencapaian KPI w Audit Tindak lanjut Arahan dan Keputusan RUPS
2012 Rudi Hartono Aryanto, Amir w Audit Laporan Keuangan 2.655.750.000 Wajar Tanpa Purba
Pengecualian Izin No.
Jusuf, Mawar
w Audit Evaluasi Kinerja
& Saptoto
w Audit Kepatuhan terhadap Peraturan Perundang-
AP.0501 (RSM AAJ
Undangan
sociates)
w Audit Kepatuhan terhadap Pengendalian Internal w Audit Program Kemitraan dan Bina Lingkungan w Audit Penilaian Pencapaian KPI w Audit Tindak Lanjut Arahan dan Keputusan RUPS
2012 Rudi Hartono Aryanto, Amir w Financial Statements Audit
Unqualified Purba
Jusuf, Mawar
w Performance Evaluation Audit
Registry & Saptoto
w Compliance Audit to prevailing Law
Number. (RSM AAJ
w Compliance Audit to Internal Control
AP.0501 associates)
w Partnership and Environment Program Audit w Audit Penilaian Pencapaian KPI w Audit Tindak lanjut Arahan dan Keputusan RUPS
2011 Rudi Hartono Aryanto, Amir w Audit Laporan Keuangan 2.655.750.000 Wajar Tanpa Purba
Pengecualian Izin No.
Jusuf, Mawar
w Audit Evaluasi Kinerja
& Saptoto
w Audit Kepatuhan terhadap Peraturan Perundang-
AP.0501 (RSM AAJ
Undangan
sociates)
w Audit Kepatuhan terhadap Pengendalian Internal w Audit Program Kemitraan dan Bina Lingkungan w Audit Penilaian Pencapaian KPI w Audit Tindak Lanjut Arahan dan Keputusan RUPS
2011 Rudi Hartono Aryanto, Amir w Financial Statements Audit
Unqualified Purba
Jusuf, Mawar
w Performance Evaluation Audit
Registry & Saptoto
w Compliance Audit to prevailing Law
Number. (RSM AAJ
w Compliance Audit to Internal Control
AP.0501 associates)
w Partnership and Environment Program Audit w Audit Penilaian Pencapaian KPI w Audit Tindak lanjut Arahan dan Keputusan RUPS
PT Pupuk Indonesia (Persero) 2015 Annual Report
Ikhtisar Perusahan
Laporan Kepada Pemangku Kepentingan
Profil Perusahaan
Sumber Daya Manusia
Report to Stakeholder
Company Profile
Human Resources
Management Discussion & Analysis
efektivitas Pelaksanaan audit eksternal effectiveness of external audit Implementation
Komite Audit PIHC senantiasa melakukan evaluasi PIHC Audit Committee continuously evaluates quality atas kualitas pelaksanaan audit eksternal untuk of external audit implementation to ensure that audit memastikan pelaksanaan audit terlaksana dengan baik,
implementation has been well executed, effective efektif dan seluruh temuan dapat di tindaklanjuti sesuai
where all findings have been processed according to kewenangan yang ditetapkan.
stipulated authority.
Direksi PI memberikan akses terbuka terkait koordinasi Board of Directors provides broad coordination and dan komunikasi antara auditor eksternal dengan communication accesses to external auditor with the PI serta Anak Perusahaan. Hal ini bertujuan agar
Company and Subsidiaries. This aims that audit practice pelaksanaan audit dapat memberikan pe mahaman
will enable sufficient understanding about audited yang memadai mengenai hal yang menjadi obyek audit
object and to create effective solution in overcoming serta terciptanya solusi yang efektif dalam mengatasi
existing source of issues.
sumber permasalahan yang ada. Direksi senantiasa secara aktif melakukan pemantauan
Board of Directors actively monitors external audit tindak lanjut temuan-temuan audit eksternal dalam
follow-up monitoring in every Board of Directors and setiap rapat koordinasi antara Direksi dengan Unit
Working Unit Coordination Meeting in the Company to Kerja di Perusahaan terkait sehingga diharapkan terjadi
encourage improvement and higher effectiveness of perbaikan dan peningkatan efektifitas pengendalian
internal control to boost the Company performance in internal yang dapat meningkatkan kinerja perusahaan
the upcoming years.
dimasa mendatang. Pada tahun 2015, BPK melakukan Audit Kegiatan In 2015, BPK conducted PI’s operational activity audit
Operasional PI tahun 2013 - 2015 dan Audit Tujuan for 2013 – 2015 and Special Purpose Audit upon Subsidy Tertentu atas Pupuk Subsidi di 5 Anak Perusahaan
Fertilizer in 5 subsidiaries, among others PKG, PKC, PKT, Pupuk yaitu PKG, PKC, PKT, PIM dan PSP.
PIM and PSP.
366 PT Pupuk Indonesia (Persero) Laporan Tahunan 2015
Informasi Tambahan Good Corporate Governance
Tata Kelola Perusahaan
Tanggung Jawab Sosial Perusahaan
Laporan Keuangan audit
Corporate Social Responsibility
Audited Financial Statement
Additional Information
Internal Control System
Sistem Pengendalian Internal merupakan sistem yang Internal Control System is a system applied by digunakan oleh manajemen Pupuk Indonesia untuk
management of Pupuk Indonesia to plan and control merencakan dan mengendalikan terkait keuangan dan
financial and operational aspects in the Company. operasional Perusahaan. Sistem pengendalian internal
Pupuk Indonesia Internal Control System comprises of Pupuk Indonesia terdiri atas kebijakan dan prosedur
policy and procedure implemented in the Company’s yang digunakan dalam operasi perusahaan untuk
operation to provide reliable financial information as menyediakan informasi keuangan yang handal serta
well as to guarantee compliance with prevailing law menjamin dipatuhinya hukum dan peraturan yang
and regulation. Implementation of the system adapts berlaku. Penerapan sistem ini mengacu pada kerangka
framework with international standard or known as yang diakui secara internasional, yaitu COSO-Internal
COSO – Internal Control Framework.
Control Framework.