Komite Audit dibentuk oleh dan bertanggung jawab kepada Dewan Komisaris, beranggotakan pihak-pihak independen dengan Ketua Komite Audit sebagai Komisaris Independen Perusahaan.
Fungsi utama Komite ini ialah membantu Dewan Komisaris dalam menjalankan fungsi pengawasan yang efektif dengan mengandalkan informasi yang diterima dari Direksi, Manajemen, Corporate Legal, Grup Internal Audit, Grup Manajemen Risiko, auditor eksternal dan komite-komite lainnya. Tugas pengawasan yang dilakukan Komite Audit ialah:
The Audit Committee was established by and is responsible to the Board of Commissioners. The Audit Committee is composed of independent parties with the Chairman of the Audit Committee as an Independent Commissioner.
The primary function of the Committee is to assist the Board of Commissioners in effectively carrying out its supervisory function, relying on information received from the Board of Directors, Management, Corporate Legal, Internal Audit Group, Group Risk Management, external auditors, and other committees. The supervisory tasks of the Audit Committee are to:
:
Tata Kelola Perusahaan
Good Corporate Governance• Mengkajilaporankeuanganyangakan diterbitkan kepada pihak eksternal.
• Mengkajikebijakanakuntansiuntukmenjamin terpenuhinya kepatuhan hukum, aturan dan standar akuntansi yang berlaku.
• MembahaslaporandariCorporateLegal,Grup Internal Audit dan Grup Manajemen Risiko secara periodik.
Secara independen, Komite memeriksa kualitas informasi yang diterima dan mendiskusikannya dengan pihak Manajemen dan auditor eksternal mengenai kesesuaian laporan keuangan dengan standar akuntansi, peraturan dan persyaratan pelaporan serta kebijakan akuntansi yang diterapkan. Komite ini juga memeriksa cakupan audit dan rencana kerja auditor eksternal. Komite Audit Perusahaan saat ini beranggotakan empat orang, dengan satu anggota non voting yang keseluruhannya diangkat pada bulan Mei 2008.
Kegiatan Komite selama tahun 2010
Selama tahun 2010, Komite Audit Perusahaan telah melakukan sembilan kali rapat, dengan tingkat kehadiran anggota rata-rata sebesar 90%, dalam bentuk rapat rutin setiap kuartal dan rapat khusus yang difokuskan pada pembahasan masalah tertentu.
Pokok-pokok yang dibahas pada pertemuan Komite di tahun 2010 ialah Laporan Keuangan tahun 2009 dan Laporan Keuangan Interim tahun 2010, rencana kerja dan hasil evaluasi auditor eksternal, laporan Corporate Legal, laporan Grup Manajemen Risiko serta rencana kerja dan laporan kegiatan Internal Audit di Grup Astra.
Sejalan dengan upaya Komite untuk memastikan kegiatan internal audit di Grup Astra berjalan dengan baik dan dilaksanakan oleh internal auditor yang memiliki kompetensi yang memadai, Komite Audit menyambut baik keputusan Direksi Perusahaan mengenai pelaksanaan pendidikan internal audit secara terpusat dalam bentuk kegiatan Auditor Management Trainee di
Perusahaan, yang lulusannya akan ditempatkan di seluruh Grup Astra.
• Reviewinancialstatementstobeissuedto
external parties.
• Reviewaccountingpoliciestoensurecompliance
with current laws, as well as accounting rules and standards.
• DiscussperiodicreportsfromCorporateLegal,
Group Internal Audit Group and Group Risk Management Group.
Independently, the Committee examines the quality of information received and discusses with Management and external auditors the conformity of the financial statements with regard to accounting standards, regulations and reporting requirements, and the accounting policies applied. The committee also reviews the scope of the external auditors and work plans.
The Company’s Audit Committee currently comprises four members, with one non-voting member all of which were appointed in May 2008.
Committee Activities in 2010
During 2010, the Company’s Audit Committee conducted nine meetings, with an average attendance of 90%, in the form of regular quarterly meetings and special meetings focused on the discussion of particular issues.
The agenda discussed at Committee meetings in 2010 were the 2009 Financial Statements and Interim Financial Reports for 2010, the external auditors work plan and the result of the evaluation of these external auditors, Corporate Legal reports, Group Risk Management reports and the work plans and activity reports of Internal Audit in Astra Group.
In line with the efforts of the Committee to ensure that internal audit activities within the Group are correctly properly performed by internal auditors of having sufficient competence, the Audit Committee welcomed the decision by the Board of Directors on centralized training for internal auditors in the form of an Auditor Management Trainee Program, from which graduates will be placed throughout the Group.
An Indonesian citizen, Sidharta Utama has been a member the of Audit Committee since May 2008. He is a Professor at the Faculty of Economics, University of Indonesia and is also President of the Indonesian Institute for Corporate Directorship as well as the board member of the Indonesian Accountants Association (IAI – Ikatan Akuntan Indonesia). He earned his Degree in Accounting from the Faculty of Economics, University of Indonesia in 1987. He continued his studies at Indiana University where he obtained his MBA in 1990 and at Texas A&M University where he received his Doctor in Philosophy (1996). He earned his CFA certification from the Institute of Chartered Financial Analysts in 1999. At present, he also serves as a member of the Taxation Supervisory Committee at the Ministry of Finance, and as a member of the Audit Committee on a number of listed companies.
He also serves as editor on several national scientific journals, has published many papers in various domestic and international scientific journals, and is also active as a speaker in various workshops, seminars and conferences, in Indonesian as well as overseas.
In addition to a previous posting as Head of the Accounting Department and Deputy Dean for Academics Affairs at FEUI, he previously also served as a member of the Council for Financial Accounting Standards of the Indonesian Accountants Association (IAI).
His fields of expertise include financial accounting, corporate governance, finance and capital markets.
Komite menyatakan kepuasannya atas ketersediaan informasi yang diperlukan dari Laporan Keuangan yang telah diaudit untuk tahun yang berakhir 31 Desember 2010.
Keanggotaan Komite Audit terdiri atas:
Ketua : Djunaedi Hadisumarto
Anggota : Sidharta Utama
Tamiza Saleh
Anggota Khusus : Chiew Sin Cheok*
* Tidak memiliki hak suara.
The Committee expressed satisfaction concerning over the availability of the necessary information from the audited Financial Statements for the year ended 31 December 2010.
The Audit Committee consists of:
Chairman : Djunaedi Hadisumarto
Member : Sidharta Utama
Tamiza Saleh
Special Member : Chiew Sin Cheok*
* Non voting members.
Sidharta Utama
Anggota Member
Warga Negara Indonesia, menjadi anggota Komite Audit sejak Mei 2008. Beliau adalah Guru Besar tetap di Fakultas Ekonomi Universitas Indonesia, Ketua Dewan Pengurus Indonesian Institute for Corporate Directorship
(IICD) dan anggota Dewan Pimpinan Nasional Ikatan Akuntan Indonesia (IAI).
Menyelesaikan pendidikan sarjana Akuntansi di Fakultas Ekonomi Universitas Indonesia (1987), MBA bidang Keuangan dan Sistem Informasi dari Indiana University (1990) dan Doktor di bidang Akuntansi dari Texas A&M University (1996). Memperoleh sertifikasi CFA dari Chartered Financial Analyst Institute pada tahun 1999. Pada saat ini beliau juga adalah anggota Komite Pengawas Perpajakan Kementerian Keuangan dan anggota komite audit sejumlah perusahaan terbuka.
Beliau juga menjadi dewan editor dari sejumlah jurnal ilmiah nasional, telah mempublikasi puluhan makalah di berbagai jurnal ilmiah dalam dan luar negeri, serta aktif sebagai pembicara di lokakarya, seminar, konferensi di dalam dan luar negeri.
Selain pernah menjabat sebagai ketua Departemen Akuntansi dan Wakil Dekan bidang Akademik di FEUI, beliau juga pernah menjadi anggota Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia (IAI).
Bidang kepakaran beliau adalah akuntansi keuangan,
corporate governance, keuangan dan pasar modal.
Tata Kelola Perusahaan
Good Corporate GovernanceTamiza Saleh
Anggota Member
Warga Negara Indonesia, menjadi anggota Komite Audit sejak Mei 2008.
Beliau adalah advokat anggota PERADI dan konsultan hukum pasar modal yang terdaftar pada Bapepam-LK. Beliau juga adalah Lead Partner pada kantor advokat Wiriadinata & Saleh dan memiliki pengalaman luas di bidang konsultasi hukum khususnya pada bidang korporasi, pertambangan, penerbangan, pasar modal, keuangan dan perbankan termasuk pembiayaan sindikasi dan korporasi serta pengeluaran obligasi.
Menyelesaikan pendidikan di Fakultas Hukum Universitas Trisakti (1988) dan Graduate School of Business, Curtin University of Technology, Perth, Australia (1991).
Pengalaman ekstensif beliau di bidang hukum telah banyak berperan penting dalam pelaksanaan proyek- proyek terkait Restrukturisasi, Pembiayaan serta Merger dan Akuisisi.
Tamiza Saleh juga aktif di beberapa organisasi profesi seperti, Asosiasi Konsultan hukum Indonesia (AKHI) dan Himpunan Konsultan Hukum Pasar Modal (HKHPM).
An Indonesian citizen, Tamiza Saleh has been a member of the Audit Committee since May 2008.
She is a member of PERADI and a holder of Registered Supporting Professions to Capital Markets (1997). She is also a Lead Partner in the Wiriadinata & Saleh Law Firm, with extensive experience in legal counseling in the areas of corporate, mining, airlines, capital markets, finance and banking, including syndication and corporate financing as well as bonds issuance.
Tamiza Saleh earned her Degree in Law from Faculty of Law, Trisakti University in 1988 and a Postgraduate Diploma in Business from the Graduate School of Business, Curtin University Technology, Perth Australia in 1991.
Her extensive legal experience has provided major contributions to many prominent projects on Restructuring and Financing as well as Mergers and Acquisitions.
She is also member of the Indonesian Legal Consultant Association (AKHI) and Association for Legal Consultants in Capital Markets (HKHPM).