CORPORATE GOVERNANCE 1.
KOMITE AUDIT
Dasar Pembentukan Komite Audit
Pembentukan Komite Audit didasarkan pada Peraturan Badan Pengawas Pasar Modal dan Lembaga Keuangan (Bapepam LK) Nomor : IX.I.5, Lampiran Keputusan Ketua Bapepam LK Nomor : Kep-643/BL/2012 tanggal 7 Desember 2012 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit, Peraturan Bursa Efek Jakarta (Bursa Efek Indonesia) Nomor I-A, Lampiran I Keputusan Direksi PT. Bursa Efek Jakarta Nomor : 305/BEJ/07-2004 tanggal 19 Juli 2004 tentang Ketentuan Umum Pencatatan Efek Bersifat Ekuitas di Bursa yang kemudian dirubah dengan Surat Keputusan Direksi PT. Bursa Efek Indonesia Nomor : Kep-00001/BEI/01- 2014 tanggal 20 Januari 2014 perihal Perubahan Peraturan Nomor I-A tentang Pencatatan Saham dan Efek Bersifat Ekuitas Selain Saham yang Diterbitkan Oleh Perusahaan Tercatat, dan Peraturan Komite Audit Perseroan.
Struktur dan Komposisi Keanggotaan Komite Audit
Berdasarkan Keputusan Dewan Komisaris tanggal 24 April 2014 telah diputuskan Pengangkatan anggota Komite
discussion may be proposed to become resolution in the Meeting of Board of Directors. The Meetings of the Board of Directors were attended by all members of the Board of Directors and the Board of Commissioners while the Meetings of the Management were attended by all members of the Board of Directors and could also be attended by members of the Board of Commissioners.
Throughout 2014, the Board of Directors has held 16 Meetings of the Board of Directors and 12 Meetings of the Management. The average rate of attendance of the members of the Board of Directors in the Meetings of the Board of Directors and the Meetings of the Management in 2014 was more than 98% respectively. Members of the Board of Commissioners also attended the Meetings of the Management with the average rate of attendance of more than 19%.
Based on the resolutions of the AGMS dated April 24, 2014, the GMS has authorized the Company’s Board of Commissioners to stipulate the maximum amount of salaries and allowances and/or other income for all members of the Company’s Board of Directors for the inancial year 2014. The Company’s Board of Commissioners stipulated the remuneration amount for the members of the Company’s Board of Directors based on considerations regarding the scope, professional responsibility and performance of each member of the Board of Directors. The Board of Commissioners’ Meeting which was held on April 24, 2014 had resolved the maximum amount of salary and beneits and/or other incomes for all members of the Board of Directors in the year 2013 is Rp 24 billion (after tax deduction).
The Board of Commissioners and the Board of Directors will account for the performance of their duties and the achievement of their performance for the 2014 period in the AGMS to be held in 2015.
AUDIT COMMITTEE
Basis for the Establishment of the Audit Committee
The Audit Committee has been established based on Regulation of the Indonesia Capital Market and Financial Institutions Supervisory Agency (Bapepam LK) Number: IX.I.5, Attachment to Decision of the Chairman of Bapepam LK Number: Kep-643/ BL/2012 dated December 7, 2012 concerning the Establishment and Work Implementation Guidelines of the Audit Committee, Regulation of the Jakarta Stock Exchange (Indonesia Stock Exchange) Number I-A, Attachment I to Decision of the Board of Directors of PT. Bursa Efek Jakarta Number: 305/BEJ/07- 2004 dated July 19, 2004 concerning the General Provisions on the Listing of Equity Securities on the Stock Exchange subsequently amended by Decision of the Board of Directors of PT. Bursa Efek Indonesia Number: Kep-00001/BEI/01- 2014 dated January 20, 2014 concerning Amendment to Regulation Number I-A concerning the Listing of Equity Shares and Securities Other than Shares Issued by Listed Companies, and the Regulation of the Company’s Audit Committee.
Structure and Composition of the Audit Committee Membership
Based on Decision of the Board of Commissioners dated April 24, 2014, it has been decided that the following persons
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RUPST tahun 2014 sampai dengan setelah ditutupnya RUPST tahun 2016 dengan anggota sebagai berikut:
Ketua:
Joko Santoso Wigianto, Komisaris Independen
Warga Negara Indonesia. Diangkat sebagai Anggota Komite Audit pertama kali pada tahun 2014 berdasarkan Rapat Dewan Komisaris tanggal 24 April 2014. Saat ini juga menjabat sebagai Komisaris Independen Perseroan sejak tahun 2014.
Anggota:
Djasman, Komisaris Independen
Warga Negara Indonesia. Diangkat sebagai Anggota Komite Audit pertama kali pada tahun 2010 berdasarkan Rapat Dewan Komisaris tanggal 12 Mei 2010. Kemudian pada Rapat Dewan Komisaris tanggal 24 April 2012 kembali diangkat menjadi anggota Komite Audit untuk periode 2012 – 2014. Saat ini juga menjabat sebagai Komisaris Independen Perseroan sejak tahun 2010.
Anggota:
Drs. Chairul Marom, Ak, CA, CPA, anggota bidang Akuntansi dan Keuangan. Warga Negara Indonesia. Diangkat sebagai Anggota Komite Audit Bidang Akuntansi pertama kali pada tahun 2012 berdasarkan Rapat Dewan Komisaris tanggal 24 April 2012 untuk periode tahun 2012 – 2014. Sebelumnya pernah bekerja di Direktorat Jenderal Pajak tahun 1976 – 1984, kemudian aktif di beberapa Kantor Akuntan Publik. Saat ini menjadi Pengajar di Universitas Dr. Moestopo di Jakarta dan menjadi Partner pada Kantor Akuntan Publik Junaedi, Chairul dan Subyakto. Menyelesaikan pendidikan Sarjana Akuntansi di Universitas Gajah Mada.
Anggota:
Heri Martono, SH, anggota bidang Hukum
Warga Negara Indonesia. Diangkat sebagai Anggota Komite Audit Bidang Hukum pertama kali pada tahun 2012 berdasarkan Rapat Dewan Komisaris tanggal 24 April 2012 untuk periode tahun 2012 – 2014. Selain itu juga menjabat sebagai Pimpinan Kantor Notaris Heri Martono, SH. Menyelesaikan pendidikan Sarjana Hukum di Universitas Islam Indonesia dan Pasca Sarjana Notariat di Universitas Indonesia.
Independensi Komite Audit
Keanggotaan Komite Audit terdiri dari 2 orang Komisaris Independen yang salah satunya menjadi Ketua Komite Audit dan 2 anggota yang merupakan profesional di bidang Akuntansi dan Hukum yang berasal dari luar Perseroan. Komite Audit melaksanakan tugasnya secara profesional dan independen. Hal tersebut telah memenuhi ketentuan dalam Peraturan Bapepam LK Nomor : IX.I.5, Lampiran Keputusan Ketua Bapepam LK Nomor : Kep-643/BL/2012 tanggal 7 Desember 2012 tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit.
serving for the period as from the conclusion of the 2014 AGMS up to and including the conclusion of the 2016 AGMS: Chairman:
Djasman, Independent Commissioner
Indonesian Citizen. Appointed as a Member of the Audit Committee for the irst time in 2014 based on the Meeting of the Board of Commissioners dated April 24, 2014. He is currently holding a concurrent position as the Company’s Independent Commissioner since 2014.
Member:
Djasman, Independent Commissioner
Indonesian Citizen. Appointed as a Member of the Audit Committee for the irst time in 2010 based on the Meeting of the Board of Commissioners dated May 12, 2010. Subsequently in the Meeting of the Board of Commissioners dated April 24, 2012, he was reappointed as a member of the Audit Committee for the period of 2012 – 2014. He is currently holding a concurrent position as the Company’s Independent Commissioner since 2010.
Member:
Drs. Chairul Marom, Ak, CA, CPA, member for Accounting and Financial afairs. Indonesian Citizen. Appointed as a Member of the Audit Committee for Accounting for the irst time in 2012 based on the Meeting of the Board of Commissioners dated April 24, 2012 for the period of 2012 – 2014. He previously worked for the Directorate General of Taxes in 1976 – 1984 and subsequently became active in a number of Public Accounting Firms. He is currently a Lecturer in Universitas Dr. Moestopo in Jakarta and a Partner in Junaedi, Chairul and Subakto Public Accounting Firm. He completed his Sarjana Akuntansi education at Universitas Gadjah Mada.
Member:
Heri Martono, SH, member for Legal Afairs
Indonesian Citizen. Appointed as Member of the Audit Committee for Legal Afairs for the irst time in 2012 based on the Meeting of the Board of Commissioners dated April 24, 2012 for the period of 2012 – 2014. In addition to that, he is also holding a position as the Chairman of Heri Martono, SH Notary Oice. He completed his Sarjana Hukum
education at Universitas Islam Indonesia and Post-Graduate Diploma in Notarial Practices in Universitas Indonesia.
Independency of the Audit Committee
The Membership of the Audit Committee consists of 2 Independent Commissioners one of whom serves as Chairman of the Audit Committee and 2 members who are external Accounting and Legal professionals. The Audit Committee performs its duties in a professional and independent manner. Such matter is in compliance with the provisions of Regulation of Bapepam LK Number: IX.I.5, Attachment to Decision of the Chairman of Bapepam
LK Number: Kep-643/BL/2012 dated December 7, 2012 concerning the Establishment and Work Implementation Guidelines of the Audit Committee.
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Frekuensi Rapat dan Tingkat Kehadiran Anggota Komite Audit
Selama tahun 2014 Komite Audit melakukan 14 (empat belas) kali rapat dengan tingkat kehadiran 100 %. Pada beberapa kali rapat dilakukan pertemuan dengan anggota Direksi yang bertanggung jawab atas laporan keuangan untuk menyampaikan dan membahas hal-hal yang dianggap perlu untuk ditindak lanjuti.
Kegiatan Komite Audit untuk tahun 2014
Komite Audit telah melakukan kegiatan untuk tahun 2014 sebagai berikut :
Menelaah Laporan Keuangan Perseroan bulanan, triwulanan, tengah tahunan dan laporan keuangan Perseroan akhir tahun.
Menelaah dan melakukan analisa perbandingan kinerja beberapa perusahaan.
Menelaah struktur pengendalian internal dan pelaksanaan pemeriksaan oleh Departemen Internal Audit.
Menelaah Risalah Rapat Direksi dan Risalah Rapat Manajemen Perseroan.
Menelaah tingkat ketaatan Perseroan terhadap peraturan perundang-undangan yang berlaku dibidang Pasar Modal dan peraturan perundang-undangan lainnya yang berhubungan dengan kegiatan usaha Perseroan.
Melakukan diskusi dengan auditor independen yang melaksanakan audit atas laporan keuangan Perseroan yang meliputi:
Membahas ruang lingkup, perencanaan dan pelaksanaan audit guna memastikan bahwa audit dilaksanakan berdasarkan standar auditing yang ditetapkan oleh Institut Akuntan Publik Indonesia. Membahas koreksi serta saran-saran atas temuan audit laporan keuangan.