The Audit Committee is established by and is responsible to the Board of Commissioners in supporting the implementation of its roles and functions in an independent manner.
The Audit Committee was established by the Board of Commissioners’ Decision No. 001/KOM/GT/2013 of January 10, 2013, with the following composition:
Chairman : Chan Cheong Meng Members : - Dody Setiabudi
- Novica Mulia Komala Profile
Chan Cheong Meng – Chairman
Profile is presented in the Board of Directors’ Profile section in this Annual Report.
dody Setiabudi – Member
He earned his Bachelor Degree in Accounting from the University of Parahyangan, Bandung, Bachelor Degree in Economic Laws from the University of Padjajaran, Bandung and Master’s Degree in Finance from PPM Graduate School of Management. In addition to serving in Audit Committee, he currently serves as Director of Business Development at PT Reliance Capital Management, Audit Committee at PT Skybee Tbk (2011-present), and previously he served as Director of PT Jakarta Securities, Tbk (2008-2011), Director and Corporate Secretary at PT Reliance Securities, Tbk (2004-2008) and Senior Finance Manager (Vice President) at PT Reliance Securities
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(2004), dan Corproate Finance Manager PT Batavia Prosperindo Sekuritas (2000- 2004), Staf Akunting PT Satria Parangtritis (1994-1996), HR Consultant PT Binaman Utama (1998-2000), dan Direktur PT Kemang Mitra Swadaya (2011).
Novica Mulia Komala – Anggota
Memperoleh gelar Sarjana Ekonomi dari Universitas Taruma-nagara dan gelar Magister Management dari Universitas Tarumanagara. Selain menjabat Komite Audit Perseroan, saat ini beliau menjabat sebagai Vice President-Accounting
& Finance PT Karya Megah Adijaya (2010-sekarang), dan (a) Vice President-Senior Credit Approver (Retail Credit Approval Division) (2006-2009); (b) SeniorAssistant Vice President Deputy Head (Financial Institution and Corporate Credit Division) (2005-2006); (c) Senior Assistant Vice President-2nd Deputy Head (Commercial Credit Bureau-Operational Head O_ ce) (1997-2005); (d) Manager Corporate Credit/Team Leader (Head Office-Bureau of Law) and Credit) (1996-1997); serta (e) Junior Officer-Credit Analyst (Head Office-Bureau of Law and Credit) (1994-1996) pada PT Bank UOB Buana.
Tugas, Tanggung Jawab dan wewenang Komite Audit Dalam menjalankan fungsinya, Komite Audit memiliki tugas dan tanggung jawab, sebagai berikut:
a. melakukan penelaahan atas informasi keuangan yang akan dikeluarkan Perseroan, antara lain: laporan keuangan, proyeksi dan informasi keuangan lainnya terkait dengan informasi keuangan Perseroan;
b. melakukan penelaahan atas ketaatan terhadap peraturan perundang-undangan yang berhubungan dengan kegiatan Perseroan; r
c. memberikan pendapat independen dalam hal terjadi perbedaan pendapat antara manajemen dan akuntan atas jasa yang diberikannya;
d. memberikan rekomendasi kepada Dewan Komisaris mengenai penunjukan akuntan yang didasarkan pada independensi, ruang lingkup penugasan, dan fee;
e. melakukan penelaahan atas pelaksanaan pemeriksaan oleh auditor internal dan mengawasi pelaksanaan tindak lanjut oleh Direksi atas temuan auditor internal; r
f. melakukan penelaahan terhadap aktivitas pelaksanaan manajemen risiko yang dilakukan oleh Direksi, jika Perseroan tidak memiliki fungsi pemantau risiko di bawah Dewan Komisaris;
g. menelaah pengaduan yang berkaitan dengan proses akuntansi dan pelaporan keuangan Perseroan;
h. menelaah dan memberikan saran kepada Dewan Komisaris
(2004), Corporate Finance Manager at PT Batavia Prosperindo Securities (2000-2004), Accounting Staff at PT Satria Parangtritis (1994-1996), HR Consultant at PT Binaman Main (1998-2000) and Director at PT Kemang Partner Organization (2011).
Novica Mulia Komala – Member
She obtained her Bachelor Degree in Economics and Master’s Degree in Management from the University of Tarumanagara.
In addition to serving in Audit Committee, she currently serves as Vice President-Accounting & Finance at PT Karya Megah Adijaya (2010-present), and (a) Vice President-Senior Credit Approver (Retail Credit Approval Division) (2006-2009);
(b) SeniorAssistant Vice President Deputy Head (Financial Institution and Corporate Credit Division) (2005-2006); (c) Senior Assistant Vice President-2nd Deputy Head (Commercial Credit Bureau-Operational Head O_ ce) (1997-2005); (d) Manager Corporate Credit/Team Leader (Head Office-Bureau of Law) and Credit) (1996-1997); and (e) Junior Officer-Credit Analyst (Head Office-Bureau of Law and Credit) (1994-1996) at PT Bank UOB Buana.
duties, Responsibilities and Authorities of Audit Committee In performing its functions, Audit Committee has the following duties and responsibilities:
a. reviewing the financial information that will be published by the Company. The financial information consists, among others: financial statements, projections and other financial information related to the Company’s financial information;
b. eviewing the adherence to laws and regulations related to the Company’s activities;
c. providing independent opinion in the event of disagreement between management and accountant for services rendered;
d. providing recommendations to the Board of Commissioners regarding the appointment of accountant based on independence, scope of assignment and fees;
e. eviewing the implementation of investigation by internal auditor and supervising the implementation of the follow-up actions by the Directors based on the findings of internal auditor;
f. reviewing the implementation of risk management activities carried out by the Directors, if the Company does not have a risk monitoring function under the Board of Commissioners;
g. investigating complaints related to accounting and financial reporting processes of the Company;
h. reviewing and providing advice to the Board of
terkait dengan adanya potensi benturan kepentingan Perseroan; dan
i. menjaga kerahasiaan dokumen, data dan informasi Perseroan.
Dalam melaksanakan tugasnya Komite Audit mempunyai wewenang, sebagai berikut:
a. mengakses dokumen, data, dan informasi Perseroan tentang karyawan, dana, aset, dan sumber daya perusahaan yang diperlukan;
b. berkomunikasi langsung dengan karyawan, termasuk Direksi dan pihak yang menjalankan fungsi audit internal, manajemen risikko, dan akuntan terkait tugas dan tanggung jawab Komite Audit;
c. melibatkan pihak independen di luar anggota Komite Audit yang diperlukan untuk membantu pelaksanaan tugasnya (jika diperlukan); dan
d. melakukan kewenangan lain yang diberikan oleh Dewan Komisaris.
Independensi
Anggota Komite Audit memiliki integritas yang tinggi, kemampuan, pengetahuan, pengalaman sesuai dengan bidang pekerjaannya, serta mampu berkomunikasi dengan baik dan tidak mempunyai: (a) saham langsung maupun tidak langsung pada Perseroan; (b) hubungan afiliasi dengan anggota Dewan Komisaris, anggota Direksi, atau pemegang saham Perseroan;
dan (c) hubungan usaha baik langsung maupun tidak langsung yang berkaitan dengan kegiatan usaha Perseroan tersebut.
Rapat
Selama tahun 2015, Komite Audit telah melakukan rapat sebanyak 4 kali tingkat kehadiran, sebagai berikut:
Nama Name
Jabatan Position
Jumlah Rapat Total Meetings
Kehadiran Attendance
Persentase Percentage
Chang Cheong Meng Ketua / Chief 4 4 100%
Dody Setiabudi Anggota / Member 4 4 100%
Novica Mulia Kumala Anggota / Member 4 4 100%
Rapat Komite Audit diselenggarakan guna melakukan penelaahan atas informasi keuangan yang akan dikeluarkan Perseroan, antara lain laporan keuangan, proyeksi dan infor-masi keuangan lainnya terkait dengan inforinfor-masi keuangan Perseroan termasuk juga melakukan melakukan penelaahan atas pelaksanaan pemeriksaan oleh auditor internal dan mengawasi pelaksanaan tindak lanjut oleh Direksi atas temuan auditor internal.
Commissioners with regards to potential conflict of interest of the Company; and
i. maintaining the confidentiality of documents, data and information of the Company.
In performing its duties, Audit Committee is granted the following authorities:
a. accessing documents, data and information on the Company’s employees, funds, assets and resources;
b. communicating directly with employees, including Directors and staff conducting the internal audit function, risk management and accounting-related duties and responsibilities of Audit Committee;
c. involving independent parties other than Audit Committee members required to assist the implementation of duties (if required); and
d. demonstrating other authorities granted by the Board of Commissioners.
Independence
Members of Audit Committee have high integrity, ability, knowledge and experience according to their work fields. They must be capable of communicating well and do not have: (a) direct or indirect shres of the Company; (b) affiliation with the Board of Commissioners, Directors or shareholders; and (c) business relationship that is directly or indirectly related to the Company’s business activities.
Meeting
In 2015, Audit Committee organized 4 meetings as follows:
Audit Committee Meeting is held to review the financial information that will be published by the Company. The information consists of financial statements, projections and other financial information related to the Company’s financial information and to review the implementation of the examination by internal auditor as well as to supervise the implementation of follow-up actions by the Directors with regards to internal auditor’s findings.
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Pelaksanaan Kegiatan
Sepanjang tahun 2015, Komite Audit telah melakukan dan menyelesaikan beberapa tugas sesuai dengan yang dicantumkan dalam Piagam Komite Audit tanggal 27 Nopember 2013, sebagai berikut:
1. melakukan pengendalian interen sesuai dengan Standar Operasional Perseroan dan melaporan kepada Perseroan hasil dari pengendalian interen tersebut;
2. menelaah laporan audit internal yang dipersiapkan oleh Unit Internal Auditor untuk menemukan adanya kelemahan dalam hal pengendalian interen; dan
3. memberikan masukan kepada Perseroan dalam rangka meningkatkan kinerja Internal Auditor.