Komite Audit Audit Committee
Komite Audit Audit Committee
Dasar Hukum Pembentukan Untuk memenuhi ketentuan POJK No. 55/POJK.04/2015 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit, Perseroan telah membentuk Komite Audit.
Tujuan pembentukan Komite Audit adalah untuk membantu Dewan Komisaris dalam melaksanakan fungsi pengawasan sebagai salah satu pilar utama dalam penerapan prinsip- prinsip tata kelola perusahaan yang baik dalam Perseroan.
Pedoman Kerja Komite Audit Dalam melaksanakan tugas dan tanggung jawab pengawasan pengendalian intern, Komite Audit Perseroan dilengkapi dengan pedoman kerja yang ditetapkan dalam Piagam Komite Audit. Perseroan telah menyesuaikan Piagam Komite Audit dengan POJK No. 55/POJK.04/2015 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit. Piagam Komite Audit berisi:
1. Tujuan Umum
2. Organisasi
a. Tugas, Tanggung Jawab serta Wewenang
b. Komposisi, Struktur dan Persyaratan Keanggotaan
c. Tata Cara dan Prosedur Kerja
d. Kualifikasi dan Masa Tugas Komite Audit
e. Kebijakan Penyelenggaraan Rapat
f. Sistem Pelaporan Kegiatan
g. Evaluasi Kinerja
h. Orientasi bagi Anggota Komite Audit yang Baru i.
Kode Etik
3. Standar Operasi dan Prosedur Kerja Komite Audit
a. Pengawasan terhadap Pelaporan Keuangan dan Penanganan Pengaduan, atau Pelaporan Sehubungan Dugaan Pelanggaran Terkait Pelaporan Keuangan
b. Pengawasan terhadap Proses Audit
c. Pengawasan terhadap Pengendalian Internal dan Manajamen Risiko
d. Pengawasan terhadap Implementasi Good Corporate Governance
Legal Basis Establishment To fulfill the provisions of the OJK Regulation No. 55/ POJK.04/2015 concerning Establishment and Guidelines of the Audit Committee, the Company has established the Audit Committee.
The objective of the establishment of the Audit Committee is to assist the Board of Commissioners in carrying out oversight function as one of the main pillars in the implementation of the good corporate governance principles in the Company.
Audit Committee Charter In carrying out tasks and responsibilities of internal control monitoring, the Audit Committee is equipped with work guidelines set out in the Audit Committee Charter. The Company has adjusted its Audit Committee Charter with OJK Regulation No. 55/POJK.04/2015 concerning Establishment and Guidelines of the Audit Committee. The Committee Audit Charter contains:
1. General Purpose
2. Organization
a. Duties, Responsibilities and Authorities
b. Composition, Structure and Membership Requirements
c. Working Procedures and Guidelines
d. Qualifications and Period of Work of the Audit Committee
e. Meeting Policy
f. Activity Reporting System
g. Performance Evaluation
h. Orientation for New Audit Committee Member
i. Code of Conduct
3. Operating Standards and Work Procedures of The Audit Committee
a. Oversight over Financial Reporting and Complaint Handling, or Reporting Related to Suspicion of Violation Related to Financial Reporting
b. Oversight over Audit Processes
c. Oversight over Internal Control and Risk Management
d. Oversight over the Implementation of Good Corporate Governance
Komite di Bawah Dewan Komisaris
Committees under the Board of Commissioners
i. Pengawasan terhadap Proses Audit oleh Auditor Internal;
ii. Pengawasan terhadap Proses Audit oleh Auditor Eksternal;
iii. Pengawasan dalam Proses Audit yang Bersifat Khusus.
i. Oversight over Audit Process by Internal Auditor;
ii. Oversight over Audit Process by External Auditor;
iii. Oversight over Special Audit Process.
INTRODUCTION
REPORT FROM THE
Komite di Bawah Dewan Komisaris
Committees under the Board of Commissioners
Tugas, Tanggung Jawab dan Wewenang Komite Audit Duties, Responsibilities and Authorities of the Audit Committee
Tugas, tanggung jawab dan kewenangan Komite Audit seperti The duties, responsibilities and authorities of the Audit yang tertuang dalam Piagam Komite Audit adalah sebagai
Committee contained in Audit Committee Charter are as berikut:
follows:
a. Melakukan penelaahan atas informasi keuangan yang
a. To review financial information that will be issued by the akan dikeluarkan Emiten atau Perusahaan Publik kepada
Issuer or Public Company to the public and/or authorities, publik dan/atau pihak otoritas antara lain laporan
among others, financial statements, projections, and keuangan, proyeksi, dan laporan lainnya terkait dengan
other reports related to financial information of the informasi keuangan Emiten atau Perusahaan Publik;
Issuer or Public Company;
b. Melakukan penelaahan atas ketaatan terhadap peraturan
b. To review the compliance with laws and regulations perundang-undangan yang berhubungan dengan
related to the activities of the Issuer or Public Company; kegiatan Emiten atau Perusahaan Publik;
c. To provide independent opinion in the event of
c. Memberikan pendapat independen dalam hal terjadi disagreements between management and the perbedaan pendapat antara manajemen dan akuntan
accountant for services rendered; atas jasa yang diberikannya;
d. To provide recommendations to the Board of
d. Memberikan rekomendasi kepada Dewan Komisaris Commissioners regarding appointment of the accountant mengenai penunjukan akuntan yang didasarkan pada
based on independency, scope of assignment, and fee; independensi, ruang lingkup penugasan, dan fee;
e. To review audit implementation by internal auditors
e. Melakukan penelaahan atas pelaksanaan pemeriksaan and oversee the implementation of the follow-up by the oleh auditor internal dan mengawasi pelaksanaan tindak
Board of Directors on the audit findings; lanjut oleh Direksi atas temuan auditor internal;
f. To review the effectiveness of risk management
f. Melakukan penelaahan terhadap aktivitas pelaksanaan performed by the Board of Directors, if the Issuer or manajemen risiko yang dilakukan oleh Direksi, jika
Public Company does not have a risk monitoring function Emiten atau Perusahaan Publik tidak memiliki fungsi
under the Board of Commissioners; pemantau risiko di bawah Dewan Komisaris;
g. To examine complaints related to the accounting process
g. Menelaah pengaduan yang berkaitan dengan proses and financial reporting of the Issuer or Public Company; akuntansi dan pelaporan keuangan Emiten atau
h. To examine and provide advice to the Board of Perusahaan Publik;
Commissioners related to the potential conflict of
h. Menelaah dan memberikan saran kepada Dewan interest of the Issuer or Public Company; and Komisaris terkait dengan adanya potensi benturan
i. To maintain confidentiality of documents, data and kepentingan Emiten atau Perusahaan Publik; dan
information of the Issuer or Public Company.
i. Menjaga kerahasiaan dokumen, data dan informasi Emiten atau Perusahaan Publik.
Wewenang Komite Audit meliputi, antara lain: Authorities of the Audit Committee shall include, among others:
a. Mengakses dokumen, data, dan informasi Emiten atau
a. Accessing documents, data, and information of the Perusahaan Publik tentang karyawan, dana, aset, dan
Issuer or Public Company on employees, funds, assets sumber daya perusahaan yang diperlukan;
and required company’s resources;
b. Berkomunikasi langsung dengan karyawan, termasuk
b. Communicating directly with employees, including the Direksi dan pihak yang menjalankan fungsi audit internal,
Board of Directors and those who perform the internal manajemen risiko, dan Akuntan terkait tugas dan
audit function, risk management, and the Accountant tanggung jawab Komite Audit;
related to the duties and responsibilities of the Audit
c. Melibatkan pihak independen di luar anggota Komite
Committee;
Audit yang diperlukan untuk membantu pelaksanaan
c. Involving an independent party outside members of tugasnya (jika diperlukan); dan
the Audit Committee who is required to assist the
d. Melakukan kewenangan lain yang diberikan oleh Dewan implementation of its duties (if required); and Komisaris.
d. Performing other authorities granted by the Board of Commissioners.
MANAGEMENT DISCUSSION
CORPORATE GOVERNANCE
CSR AND FINANCIAL LITERACY
& ANALYSIS
EDUCATION
Keanggotaan Komite Audit Membership of The Audit Committee Komite Audit Perseroan diketuai oleh Komisaris Independen.
The Audit Committee of the Company is chaired by Struktur dan komposisi Komite Audit telah memenuhi
Independent Commissioner. The structure and composition of peraturan yang berlaku.
the Audit Committee has complied with the prevailing terms and regulations.
Komposisi Komite Audit per 31 Desember 2017 adalah sebagai The Composition of the Audit Committee as of December 31, berikut:
2017 is as follows:
Nama Jabatan dalam Komite Surat Penunjukan
Periode Jabatan
Jabatan di Perseroan
Name Position in the Committee Appointment Letter
Term of Office
Position in the Company
Edy Sugito Ketua
Surat Keputusan Dewan
9 Maret 2015 –
Komisaris /
Komisaris Perseroan No. 001/
sekarang
Komisaris Independen
LGL/SPDK/III/2015.TRIM tertanggal 9 Maret 2015.
The Board of Commissioners
present
Independent Commissioner
Decree Letter No. 001/LGL/ SPDK/III/2015.TRIM dated arch 9, 2015.
Ariefuddin Amas Anggota
Surat Keputusan Dewan
9 Maret 2015 –
Pihak Independen
Komisaris Perseroan No. 001/
sekarang
LGL/SPDK/III/2015.TRIM tertanggal 9 Maret 2015.
Member
March 9, 2015 -
Independent Party
The Board of Commissioners
present
Decree Letter No. 001/LGL/ SPDK/III/2015.TRIM dated March 9, 2015.
Ida Bagus Oka Anggota
Pihak Independen Nila
Surat Keputusan Dewan
9 Maret 2015 –
Komisaris Perseroan No. 001/
sekarang
LGL/SPDK/III/2015.TRIM tertanggal 9 Maret 2015.
Member
March 9, 2015 -
Independent Party
The Board of Commissioners
present
Decree Letter No. 001/LGL/ SPDK/III/2015.TRIM dated March 9, 2015.
Nama dan Jabatan
Name and Position
REPORT FROM THE
MANAGEMENT
CORPORATE PROFILE
Profil Komite Audit Profile of the Audit Committee
Edy Sugito Ketua
Chairman
Profil lengkap dapat dilihat pada profil Dewan Komisaris pada halaman 40 di Laporan Tahunan ini.
The complete profile can be obtained in the profile of the Board of Commissioners on page 40 of this Annual Report.
Ariefuddin Amas
Warga negara Indonesia, usia 65 tahun, berdomisili di Jakarta. Memperoleh gelar Sarjana Ekonomi dari Universitas Indonesia, Jakarta pada tahun 1987.
Memulai karirnya sebagai Auditor Senior di Kantor Akuntan Pubik Drs. Utomo Mulia & Co (1975 – 1981), kemudian menjabat sebagai Deputy Finance Director di PT Poleko Trading Coy (1981 – 1983), Auditor Internal di PT ASEAM Indonesia (1983 – Mei 1984), Financial Controller (Vice President) di Bankers Trust Co (1984 – November 1989), Financial Controller (Senior Vice President) di PT JP Morgan Securities Indonesia (1989 – Juni 2001), Deputy Executive Secretary General di Asian Leasing Association (2003 – Juni 2004), Asisten Direktur – Corporate Finance di LIGO GROUP (November 2005 – Desember 2017), Anggota Komite Audit PT Surya Toto Indonesia Tbk (Agustus 2008 – sekarang). Menjabat sebagai anggota Komite Audit Perseroan sejak Maret 2015 hingga sekarang.
Indonesian citizen, 65 years old, domiciled in Jakarta. He earned Bachelor’s Degree in Economics from the University of Indonesia, Jakarta in 1987.
His career began as a Senior Auditor at Public Accountant Firm Drs. Utomo Mulia & Co (1975 – 1981), then he served as Deputy Finance Director at PT Poleko Trading Coy (1981 – 1983), Internal Auditor of PT ASEAM Indonesia (1983 – May 1984), Financial Controller (Vice President) of Bankers Trust Co (1984 – November 1989), Financial Controller (Senior Vice President) of PT JP Morgan Securities Indonesia (1989 – June 2001), Deputy Executive Secretary General of Asian Leasing Association (2003 – June 2004), Assistant Director – Corporate Finance of LIGO GROUP (November 2005 – December 2017), Member of Audit Committee PT Surya Toto Indonesia Tbk (August 2008 – present). He serves as member of the Audit Committee of the Company since March 2015 to present.
Komite di Bawah Dewan Komisaris
Committees under the Board of Commissioners
Nama dan Jabatan
Name and Position
Profil
Profile
MANAGEMENT DISCUSSION & ANALYSIS
CORPORATE GOVERNANCE
CSR AND FINANCIAL LITERACY EDUCATION
Ida Bagus Oka Nila Anggota
Member
Warga Negara Indonesia, usia 61 tahun, berdomisili di Jakarta. Memperoleh gelar Sarjana Ekonomi dari Universitas Pancasila, Jakarta pada tahun 1988.
Memulai karirnya pada Badan Pelaksana Pasar Modal pada tahun 1978, kemudian menjabat Kepala Sub Bagian Emisi Produksi Barang Non Pabrikan II, Biro PKP II, Badan Pengawas Pasar Modal (1993 – 1997); sebagai Kepala Bagian Teknologi Informasi, Sekretariat Badan Pengawas Pasar Modal (1997 – 2001); Kepala Bagian Usaha Industri Dasar dan Kimia, Biro Penilaian Keuangan Perusahaan Sektor Riil, Badan Pengawas Pasar Modal (2001 – 2006); Kepala Bagian Penilaian Perusahaan Pabrikan, Biro Penilaian Keuangan Perusahaan Sektor Riil, Badan Pengawas Pasar Modal dan Lembaga Keuangan (2006 – Mei 2012). Pensiun dari Badan Pengawas Pasar Modal dan Lembaga Keuangan, Kementerian Keuangan Republik Indonesia pada bulan Juni 2012.
Menjabat sebagai Komisaris Independen PT Trada Maritime Tbk (Juni 2012 – September 2017), Komisaris Independen PT Cowell Development Tbk (Juni 2012 – sekarang), Komisaris Independen PT Pelita Cengkareng Paper (September 2012 – April 2015), Senior Technical Advisor di PT Brent Securities (September 2012 – September 2014), Komisaris Independen PT Arita Prima Indonesia, Tbk (Maret 2013 – sekarang), Komite Audit PT Sri Rejeki Isman Tbk (Juli 2013 – sekarang), anggota Komite Audit Perseroan (Maret 2015 – sekarang), Komisaris PT Sariguna Primatirta Tbk (April 2017 – sekarang), Komisaris Independen PT Prima Cakrawala Abadi Tbk (November 2017 – sekarang).
Indonesian citizen, 61 years old, domiciled in Jakarta. He earned Bachelor’s Degree in Economics from University of Pancasila, Jakarta in 1988.
He started his career at Badan Pelaksana Pasar Modal (Capital Market Executive Agency) in 1978, then served as Head of Issuance Sub Division Non-Manufactured Goods Production II, Bureau of Financial Assessment of Company II, Capital Market Supervisory Agency (1993 – 1997); Head of Information Technology, Secretariat of Capital Market Supervisory Agency (1997 – 2001); Head of Basic & Chemical Industry, Bureau of Financial Assessment of Real Sector Companies, Capital Market Supervisory Agency (2001 – 2006); Head of Assessment of Manufacturing Companies, Bureau of Financial Assessment of Real Sector Companies, Capital Market and Financial Institutions Supervisory Agency (2006 – May 2012). Retired from Capital Market and Financial Institutions Supervisory Agency, the Ministry of Finance of the Republic of Indonesia in June 2012.
He serves as Independent Commissioner of PT Trada Maritime Tbk (June 2012 – September 2017), Independent Commissioner of PT Cowell Development Tbk (June 2012 – present), Independent Commissioner of PT Pelita Cengkareng Paper (September 2012 – April 2015), Senior Technical Advisor PT Brent Securities (September 2012 – September 2014), Independent Commissioner PT Arita Prima Indonesia Tbk (March 2013 – present), Audit Committee of PT Sri Rejeki Isman Tbk (July 2013 – present), member of Audit Committee of the Company (March 2015 – present), Commissioner PT Sariguna Primatirta Tbk (April 2017 – present), Independent Commissioner PT Prima Cakrawala Abadi Tbk (November 2017 – present).
Independensi Komite Audit Komite Audit terdiri dari anggota yang independen dari
pengaruh manajemen, dan mengerti proses pelaporan keuangan termasuk kualitas integritas dari proses pelaporan keuangan. Seluruh anggota Komite Audit tidak memiliki hubungan keuangan, kepengurusan, kepemilikan saham dan/ atau hubungan keluarga dengan Dewan Komisaris, Direksi dan/atau Pemegang Saham Utama atau hubungan dengan Perseroan, yang dapat mempengaruhi kemampuannya bertindak independen.
Independence of the Audit Committee The Audit Committee consists of members who are
independent of the influence of management, and understands the process of financial reporting including the quality of the integrity of the financial reporting process. All members of the Audit Committee have no financial relationship, management, share ownership and/or family connection with the Board of Commissioners, Board of Directors and/or Main Shareholders or relation to the Company, which can affect their ability to act independently.
INTRODUCTION
REPORT FROM THE
Komite di Bawah Dewan Komisaris
Committees under the Board of Commissioners
Kebijakan dan Pelaksanaan Rapat Komite Audit Policy and Implementation of the Audit Committee Meeting
a. Frekuensi Rapat
a. Frequency of Meetings
Komite Audit mengadakan rapat secara berkala paling The Audit Committee shall hold regular meetings at kurang satu kali dalam 3 (tiga) bulan.
least once in three (3) months.
b. Agenda Rapat
b. Meeting Agenda
Agenda rapat berdasarkan usulan dari anggota Komite Agenda of the meeting shall be based on proposal of Audit atau sesuai dengan usulan dari pihak lain di
the Audit Committee members or other parties in the Perusahaan.
Company.
c. Peserta Rapat
c. Meeting Participants
• Komisaris Independen selaku Ketua Komite Audit
Independent Commissioner as the Chairman of the •
Anggota Komite Audit
Audit Committee
• Direksi (sesuai kebutuhan)
Members of the Audit Committee •
Board of Directors (as required) •
Auditor Eksternal (sesuai kebutuhan)
External Auditors (as required) •
Auditor Internal
Unit Kepatuhan (sesuai kebutuhan)
Internal Auditors
• Manajemen Risiko (sesuai kebutuhan)
Compliance Unit (as required) •
Rapat Komite Audit hanya dapat dilaksanakan
Risk Management (as required) apabila dihadiri oleh lebih dari ½ (satu per dua)
Audit Committee meetings can only be held if jumlah anggota.
attended by more than ½ (one half) of the members.
d. Mekanisme Pengambilan Keputusan
d. Decision-making Mechanism
• Rapat dipimpin oleh ketua Komite Audit atau jika
The meeting shall be chaired by the chairman of the ia berhalangan hadir dapat digantikan oleh anggota
Audit Committee or, if the chairman is unable to lainnya yang ditunjuk.
attend, he/she may be replaced by other member •
Untuk mengambil keputusan, rapat Komite Audit
who is appointed.
harus memenuhi kuorum, yaitu paling sedikit 2/3
To make decisions, the Audit Committee meeting dari seluruh anggota Komite Audit.
shall reach the quorum, which is minimum 2/3 of •
Ketua maupun anggota Komite Audit diberi hak the members of the Audit Committee. menyampaikan pendapat dan hak suara yang sama.
The Chairman and members of the Audit •
Keputusan rapat Komite Audit diambil berdasarkan Committee shall be given right of opinion and musyawarah untuk mufakat.
equal voting rights.
• Keputusan rapat Komite Audit dianggap sah
Decisions of the Audit Committee meetings shall apabila disetujui lebih dari ½ (satu per dua) jumlah
be made based on discussion for mutual consensus. anggota yang hadir. Apabila keputusan tidak dapat
Decisions of the Audit Committee meetings shall diambil melalui voting, maka keputusan ditetapkan
be considered valid if approved by more than ½ oleh Ketua Komite Audit.
(one half) of the members attending the meeting. If the decision cannot be made through voting, then the decision shall be determined by the Chairman of the Audit Committee.
MANAGEMENT DISCUSSION
CORPORATE GOVERNANCE
CSR AND FINANCIAL LITERACY
& ANALYSIS
EDUCATION
e. Notulen Rapat
e. Minutes of Meeting
Setiap rapat Komite Audit dituangkan dalam risalah Each meeting of the Audit Committee shall be set forth in rapat, termasuk apabila terdapat perbedaan pendapat
the minutes of meeting, including if there are dissenting (dissenting opinions), yang ditandatangani oleh seluruh
opinions, which shall be signed by all members of the anggota Komite Audit yang hadir dan disampaikan
Audit Committee attending the meeting and to be kepada Dewan Komisaris.
delivered to the Board of Commissioners. Sekretaris Perusahaan, sekretaris Dewan Komisaris atau
The Corporate Secretary, secretary of the Board of pihak lainnya yang ditunjuk menjadi sekretaris Komite
Commissioners or other party who is appointed to be Audit wajib menyiapkan notulen rapat Komite Audit.
secretary of the Audit Committee shall prepare minutes of the meetings of the Audit Committee.
Notulen rapat mencakup beberapa hal, di antaranya : Minutes of the meetings shall include among others: •
Time and place of the meeting •
Waktu dan tempat rapat
Agenda rapat
Meeting Agenda
• Peserta yang hadir
Meeting participants
• Topik yang dibahas
Topics of discussion
• Perbedaan pendapat
Dissenting opinions
• Keputusan rapat
Meeting decisions
Notulen rapat ditandatangani oleh Ketua dan seluruh anggota Minutes of the meeting shall be signed by the Chairman and Komite Audit yang hadir.
all members of the Audit Committee attending the meeting. Frekuensi Rapat dan Tingkat Kehadiran Komite Audit
Frequency and Attendance of Audit Committee Meeting
Sepanjang tahun 2017, Komite Audit telah melaksanakan 5 Throughout 2017, the Audit Committee conducted 5 meetings rapat dengan tingkat kehadiran sebagai berikut:
with attendance as follows:
Nama
Jabatan
Jumlah Rapat
Kehadiran
Name
Presence Edy Sugito
Position
Number of Meeting
5 100% Ariefuddin Amas
Ketua Chairman
5 100% Ida Bagus Oka Nila
Anggota Member
Anggota Member
INTRODUCTION
REPORT FROM THE
Komite di Bawah Dewan Komisaris
Committees under the Board of Commissioners
Pelatihan Anggota Komite Audit Training of the Audit Committee Members Untuk meningkatkan kompetensi dan pemahaman dalam
To improve the competence and understanding in supporting menunjang pelaksanaan tugas dan tanggung jawabnya, di
the implementation of the duties and responsibilities, the tahun 2017 anggota Komite Audit telah mengikuti pelatihan,
members of the Audit Committee have joined the following seminar atau workshop sebagai berikut:
seminars, training or workshop in 2017:
Nama
Pelatihan
Waktu dan Tempat
Date and Venue
Organizer
Edy Sugito Informasi Pelatihan dapat dilihat pada tabel Pelatihan Dewan Komisaris pada halaman 158 di Laporan Tahunan ini.
For complete Training Information, please refer to Training Information of the Board of Commisioners on page 158
Ariefuddin Amas
Ida Bagus Oka Nila