Komite Audit berperan dalam membantu Komisaris dalam menjalankan fungsi pengawasan. Dalam hal i n i , an g g o t a Ko m i t e Au d i t d i an g k at d an diberhentikan oleh Komisaris dan dilaporkan kepada Rap at Um u m Pem eg an g Sah am . Ko m i sar i s Independen adalah m erupakan Kom ite Audit dan dan salah sat u kom isaris indep enden b ert indak sebagai Ketua Komite Audit.
Kegiatan-kegiatan yang dilakukan oleh Komite Audit selama tahun 2010 diantaranya:
l Memantau proses penunjukan Kantor Akuntan
Publik (KAP) Kanaka, Puradiredja, Suhart ono se su a i su r a t M e n e g BU M N N o m o r : S.658/ MBU/ 2010 t anggal 1 Nop em b er 2010 yait u m enyet ujui unt uk m eng-audit Laporan Keuangan tahun 2010.
Komite Audit PT Petrokimia Gresik per 31 Desember 2010, yaitu :
Eksternal Auditor
Eksternal auditor adalah institusi independen yang ditunjuk oleh RUPS untuk melaksanakan fungsi audit (pem eriksaan) terhadap sem ua cat at an akunt ansi dan data pendukungnya dan yang akan memberikan pendapatnya tentang kewajaran, ketaat-azasan, dan kesesuaian laporan keuangan perusahaan dengan St an d ar A k u n t an si Ke u an g an I n d o n e si a.
Remuneration of the Board of Commissioner and Directors Commissioner
Each m em ber of the Board of Directors receives an amount of monthly honorarium and allowance, and al so t an t iem e b ased o n t h e p er fo rm an ce o f PT Petrokimia Gresik of which amount is decided in the General Meeting of Shareholders.
Directors
Each m em b er of t he Board of Direct ors receives monthly salary and other benefits, and also tantieme based on the perform ance of PT Petrokim ia Gresik. Both the Board of Commissioners and Directors also receive facilities such as transport, medical treatments, operational incentives, and retirement allowance. All t h e am o u n t o f h o n o rariu m fo r t h e Bo ard o f Com m issioners, salary for t he Board of Direct ors, Tantiem e and facilities are regularly evaluated and decided in t he General Meet ing of Shareholders.
Supporting Organs
Audit Committee
The Audit Com m it t ee p lays an im p ort ant role in helping t he Board of Com m issioners execute t heir supervisory jobs. In t his case, t he m em bers of t he Audit Committee are appointed and terminated by the Board of Com m issioners and being reported in t h e Gen er al M eet i n g o f Sh areh o l d er s. Th e Independent commissioners become the members of the Audit Committee and one of the Independent commissioners holds the position as the head of the Audit Committee.
The act ivit ies being done by t he Audit Com m it tee during 2010 were as follows:
l Monitoring the process of the appointm ent of the Public Accounting Office Kanaka Puradireja, Su h ar t o n o p u rsu an t t o t h e Let t er o f t h e M inist er of St at e Ow ned Com p any Num b er: S.658/ M BU/ 2010 d at ed Novem b er 1, 2010 a p p r o v i n g t o a u d i t t h e f i n a n c i a l statement of 2010.
The audit committee of PT Petrokimia Gresik as per December 31, 2010 was as follows:
External Auditor
Ext ernal Aud it or is t he ind ep end ent inst it ut ion hold ing t he aud it funct ion or verificat ion on all accounting records and supporting data that will be used to give its opinion about fairness, consistency, an d co n fo rm an ce o f t h e co m p an y ’s f in an cial statement with the Indonesian Financial Accounting Standard.
Ketua Komite Audit / Head of Audit Committee Anggota Komite Audit / Member of Audit Committee Anggota Komite Audit / Member of Audit Committee
Drs. Muhammad Zamkhani, Ak., MBA Dr. R. Wilopo, M.Si., Ak.
Drs. Zulfikar Ismail, Ak
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Dalam rangka mendukung terwujudnya penerapan GCG at au Tat a Kelola Perusahaan yang baik secara ko n si st en , m el al u i Su r at Kep u t u san Di reksi PT Pe t r o k i m i a Gr e si k , N o . 0 7 3 / 0 3 / TU.0 4 . 02/07/SK/2003 ditetapkan Pokok-Pokok Audit Internal (In t ern al Au d it Ch ar t er) PT Pet ro kim ia Gresik d id asarkan p ad a p rin sip -p rin sip in d ep en d en si, p ro fesi o n al i sm e, i n t eg r i t as, o b yekt i f i t as d an kemitraan. Di dalam Audit Charter ditetapkan tugas dan wewenang SPI meliputi:
l M em eriksa d an m en ilai selu ru h d at a d an
informasi.
l Memantau tindak lanjut manajemen terhadap
Laporan Hasil Audit (LHA).
l Menetapkan pendekatan, metode teknik, cara,
ruang lingkup, dan kedalaman audit berdasarkan buku Panduan Audit Internal (PAI).
l M el ak u k an ev al u asi , m em f asi l i t asi d an
memberikan konsultasi terhadap pelaksanaan Sistem Pengendalian Intern di masing-masing unit kerja.
Sebagai bentuk im plem entasi GCG di perusahaan, SPI telah melakukan audit berbasis Risiko (Risk Based Au d i t), yai t u au d i t -au d i t yan g d i l aksan ak an berdasarkan risiko signifikan perusahaan saat it u. Sel ai n m el aksan ak an keg i at an au d i t , Sat u an Pengaw asan Int ern juga m elaksanakan kegiat an- kegiatan antara lain sebagai berikut:
To support the good and consistent implementation of GCG, through the Letter of Decree of the Directors o f PT Pet ro k i m i a Gresi k No.073/ 03/ TU.04.02 /07/SK/2003 there have been determined the Internal Audit Charter of PT Pet rokim ia Gresik. The Internal Audit Charter contains the tasks and authorities of the Internal Control Unit as follows:
l Exam i n i n g an d assessi n g al l d at a an d information.
l Monitoring the Management actions following up the report of audit results.
l Determ ining t he approach, technical m et hod, ways, scopes, and audit depth based on Guidance Book of Internal Audit.
l Ev al u at i n g , f aci l i t at i n g , an d p r o v i d i n g consult at ion t o t he execut ion of t he Int ernal Co n t r o l Sy st em at each w o r k i n g u n i t .
As t he realizat ion of t he im plem ent at ion of Good Corp orat e Governance w it hin t he com p any, t he internal control unit has conducted risk based audit especially for t hose audit s based on t he corporate significant risks.In addition to the audit activities, the internal control unit also held the following activities: Sesuai hasil keputusan RUPS, Auditor eksternal untuk
PT Pusri dan Anak Perusahaan dilakukan oleh 1 (satu) Kantor Akuntan Publik. Penetapan Kantor Akuntan Publik (KAP) untuk pemeriksaan Laporan Keuangan PT Pupuk SriwiDjaja (Persero) dan Anak Perusahaan Tahun Buku 2010 berdasarkan Surat Menteri Negara BUMN No. S-658/ MBU/ 2010 t anggal 1 Nopem ber 2010, yait u KAP Kanaka Puradireja, Suhartono.
Satuan Pengawasan Intern (SPI)
Sat uan Pengaw asan Intern (SPI) adalah Unit Kerja yan g m elaksan akan fu n g si p en g aw asan / au d it internal berdasarkan pendelegasian wewenang dan t an g g u n g j aw ab D i r ek si . Keb er ad aan SPI PT Petrokimia Gresik yang dibentuk sejak tahun 1973 t elah m em enuhi UU No. 19 Tahun 2003 t ent ang BUMN, Bab VI pasal 67, bahw a pada set iap BUMN dib ent uk SPI yang m erup akan ap arat Pengaw as Intern Perusahaan dan dipimpin oleh seorang kepala yang bert anggungjaw ab kepada Direkt ur Ut am a.
In accord ance w it h t he d ecision of t he General Meeting of Shareholders, the external auditor for PT Pusri and it s subsidiary com panies w as conducted by one Public Accounting Office to audit the Financial St atem ent of PT Pupuk Sriw idjaja (Persero) and it s subsidiary companies for the book year 2010 based on the Letter of the Minister of State Owned Company No. S-658/ MBU/ 2010 dated Novem ber 1,2010, that is t he Public Account ing Office Kanaka Puradireja, Suhartono.
Internal Control Unit
Th e In t ern al Co n t ro l Un it is t h e w o rkin g u n it functioning to control or run internal audit based on the authorization and responsibility delegated by the Board of Direct ors. This Int ernal Cont rol Unit w as established in 1973 and conformed with the Act no.19 Year 2003 about the State Owned Company, Clause VI, article 67 stating that every state owned company should have an Internal Control Unit functioning as t he Com pany’s Internal Supervisor and led by t he Head unit being directly responsible to the President Director.
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l Menjadi counterpart BPK-RI untuk audit subsidi
Pupuk tahun 2010.
l Menjadi counterpart KAP untuk Audit Laporan Keuangan dan Audit Program Kem it raan dan Bina Lingkungan periode 31 Desem ber 2010.
l Pel ak san aan Au d i t M u t u / Li n g k u n g an /
SMK3/ Halal.