PIAGAM KOMITE AUDIT
COMMITTEE AUDIT CHARTER
Daftar Isi
Content
BAB I
Pendahuluan
1 Preliminary Latar Belakang Background
BAB II
Komite
Audit
2 Audit CommitteeArti dan Tujuan 2 Definition and Purposes
Komposisi, Struktur dan Persyaratan Keanggotaan 2 Composition, Structure and Membership Requirements
Tugas dan Tanggungjawab serta Wewenang 4 Job, Responsibility and Authority
Tata cara, Prosedur Kerja dan Kebijakan Penyelenggaraan Rapat 5 Working Procedure and Meeting Organizing Policy
Sistem Pelaporan Kegiatan 5 Activity Reporting System
Masa Tugas 6 Working Period
Ketentuan Mengenai Penanganan Pengaduan/Pelaporan Sehubungan Dugaan 6 Pelanggaran Terkait Pelaporan Keuangan
Terms and Conditions of Handling the Complaints
and Reporting Violation relating with Financial Reporting
BAB III
Penutup
7
PT Logindo Samudramakmur Tbk.
BAB I
Part I
PENDAHULUAN
Latar Belakang
Mengacu kepada peraturan Bapepam-LK No. IX.I.5 lampiran Keputusan Ketua Bapepam dan LK No. Kep-643/BL/2012 tanggal 7 Desember 2012, tentang Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit maka PT. Logindo Samudramakmur Tbk (“Perseroan”) telah membentuk Komite Audit untuk membantu Dewan Komisaris Perseroan dalam melaksanakan tugas dan tanggung jawab pengawasan terhadap jalannya kegiatan usaha oleh Direksi Perseroan. Pembentukan Komite Audit merupakan bagian integral dari upaya Perseroan untuk melaksanakan prinsip pengelolaan perusahaan yang baik (Good Corporate Governance atau GCG) yang meliputi aspek-aspek transparansi, akuntabilitas, pertanggungjawaban, independensi dan keadilan.
Komite Audit membantu Dewan Komisaris menjalankan fungsi pengawasannya sesuai dengan Undang-Undang Nomor 40 Tahun 2007 tentang Perseroan Terbatas dan Anggaran Dasar Perseroan. Dalam menjalankan tugasnya, Komite Audit wajib memiliki Pedoman Kerja Komite Audit (Piagam Komite Audit) untuk menjadi acuan dan pedoman kerja bagi Komite Audit dalam menjalankan tugas dan wewenangnya.
PRELIMINARY
Background
Referring to the Capital Market Supervisory Board and Financial Institution (Bapepam – LK) regulation No. IX.I.5, as the Appendix of Decision of the Head of Capital Market Supervisory Board and Financial Institution No. Kep-643/BL/2012 dated 7 December 2012 concer ning the formation and Working Guidelines of the Audit Committee, therefore PT. Logindo Samudramakmur tbk (“the Company”) has formed the Audit Committee to assist the Board of Commissioner in performing their duty and responsibility supervisory to the Company business activity which performed by the Board of Director. The formation of the Audit Committee is an integral part of the Company’s effort in implementing the Good Corporate Governance (GCG) principle which included the transparency aspect, accountability, responsibility, independency and fairness.
The Audit Committee assist the Board of Commissioner in performing their supervisory function/job accordance with the Regulation No. 40 Year 2007 concerning the Limited Liability Company and the Article of Association of the Company. In performing their duty, the Audit Committee has an obligation to have a Working Guidelines of the Audit Committee (Audit Committee Charter) as a reference and guidelines when performing their duty and authority.
BAB II
Part II
KOMITE AUDIT
Arti dan Tujuan Komite Audit
Komite Audit adalah komite yang dibentuk oleh dan bertanggungjawab kepada Dewan Komisaris dalam membantu melaksanakan tugas dan fungsi Dewan Komisaris.
Komite Audit bertujuan untuk memastikan bahwa: a. Laporan keuangan disajikan secara w a j a r
sesuai dengan prinsip Akuntansi yang berlaku umum;
b. Struktur pengendalian risiko dikelola dengan baik;
c. Pelaksanaan audit internal dan audit eksternal dilaksanakan sesuai dengan standar audit yang berlaku; dan
d. Tindak lanjut temuan hasil audit dilaksanakan oleh manajemen.
Komposisi, Struktur dan Persyaratan
Keanggotaan Komite Audit
a. Komite Audit paling kurang terdiri dari 3 (tiga) orang anggota yang berasal dari Komisaris Independen dan pihak dari luar Perseroan;
b. Komite Audit diketuai oleh Komisaris Independen;
c. Komisaris Independen adalah anggota Dewan Komisaris yang berasal dari luar Perseroan yang memenuhi persyaratan sebagai berikut: • Bukan merupakan orang yang bekerja atau
mempunyai wewenang dan tanggung jawab untuk merencanakan, memimpin,
THE AUDIT COMMITTEE
Definition and Purpose of The Audit
Committee
The Audit Committee mean a committee which established by and responsible to the Board of Commissioner in assisting the duties and functions of the Board of Commissioner.
The Audit Committee aims to ensure the following: a. The Financial statement was prepared in proper
manner in accordance with the applicable general accounting principle;
b. Risk Control Structure well managed;
c. The Implementation of Internal and External Audit implemented in accordance with the prevailing audit standard; and
d. Continue action of audit finding implemented by Management.
The Composition, Structure and
Requirements Membership
a. The Audit Committee member at least consisting of 3 (three) member which derived from the Independent Commissioner and party from outside the Company;
b. The Audit Committee chaired by Independent Commissioner;
c. The Independent Commissioner is a member of the Board of Commissioner which derived from outside the Company which fulfill the following requirements:
• Not a people who work or have an authority and responsibility to create a plan, lead,
PT Logindo Samudramakmur Tbk.
• Tidak mempunyai saham baik langsung maupun tidak langsung pada Perseroan; • Tidak mempunyai hubungan afiliasi dengan
Perseroan, anggota Dewan Komisaris, anggota Direksi atau pemegang saham utama Perseroan; dan
• Tidak mempunyai hubungan usaha baik langsung maupun tidak langsung yang berkaitan dengan kegiatan usaha Perseroan. d. Persyaratan keanggotaan Komite Audit
Anggota Komite Audit:
• Wajib memiliki integritas yang tinggi,
kemampuan, pengetahuan, pengalaman sesuai dengan bidang pekerjaannya serta mampu berkomunikasi dengan baik;
• Wajib memahami laporan keuangan, bisnis Perseroan khususnya yang terkait dengan layanan jasa atau kegiatan usaha Perseroan, proses audit, manajemen risiko dan peraturan perundang undangan terkait lainnya;
• Wajib mematuhi kode etik komite audit yang ditetapkan Perseroan;
• Bersedia meningkatkan kompetensi secara terus menerus melalui pendidikan dan pelatihan;
• Wajib memiliki paling kurang satu anggota yang berlatar belakang pendidikan dan keahlian di bidang Akuntansi dan/atau Keuangan;
• Bukan merupakan orang dalam Kantor Akuntan Publik, Kantor Konsultan Hukum, Kantor Jasa Penilai Publik atau pihak lain yang memberi jasa assurance, jasa non-assurance, jasa penilai dan/ atau jasa konsultasi lain kepada Perseroan dalam waktu 6 (enam) bulan terakhir;
• Bukan merupakan orang yang bekerja atau mempunyai wewenang dan tanggung jawab untuk merencanakan, memimpin, mengendalikan atau mengawasi kegiatan Perseroan dalam waktu 6 (enam) bulan terakhir kecuali Komisaris Independen;
• Tidak mempunyai saham langsung maupun tidak langsung pada Perseroan;
• Do not have shares either direct or indirect at the Company;
• Do not have an affiliated relationship with the Company, member of the Board of Commissioner, member of the Board of Director or Majority Shareholders of the Company; and
• Do not have any business relationship either direct or indirect which will be related with the Company business activity.
d. The Requirements of the Audit Committee Membership
The Audit Committee:
• Obliged to have high integrity, ability, knowledge, and experience in accordance with their job also having a good communication; • Obliged to understand the financial statement,
the Company activity especially in related with services or business of the Company, audit process, risk management and other related regulations;
• Obliged to comply with the Audit Committee ethic code as stipulated by the Company; • Be ready for continue competition increase
thru education and training;
• Obliged to have at least one member which have an education background and skill in accounting and/or finance;
• Not a people in the Public Accountant Office, Law Consulting Office, Independent Public Office or other party who provide assurance service, non-assurance service valuation/ assessment service and/or other consultation service to the Company within the last 6 (six) months;
• Not a people who work or have an authority and responsibility to create a plan, lead, control or supervise the Company activity within last 6 (six) months except the Independent Commissioner;
• Do not have shares in the Company either direct or indirect;
• Dalam hal anggota Komite Audit memperoleh saham Perseroan baik langsung maupun tidak langsung akibat suatu peristiwa hukum, maka saham tersebut wajib dialihkan kepada pihak lain dalam jangka waktu paling lama 6 (enam) bulan setelah diperolehnya saham tersebut; • Tidak mempunyai hubungan afiliasi dengan
anggota Dewan Komisaris, anggota Direksi atau Pemegang Saham Utama Perseroan; dan
• Tidak mempunyai hubungan usaha baik langsung maupun tidak langsung yang berkaitan dengan kegiatan usaha Perseroan.
Tugas dan Tanggungjawab serta
Wewenang Komite Audit
• Melakukan penelaahan atas informasi keuangan yang akan dikeluarkan Perseroan kepada publik dan/atau pihak otoritas antara lain laporan keuangan, proyeksi dan laporan lainnya yang terkait dengan informasi keuangan Perseroan;
• Melakukan penelaahan atas ketaatan terhadap peraturan perundang-undangan yang berhubungan dengan kegiatan Perseroan;
• Memberikan pendapat independen dalam hal terjadi perbedaan pendapat antara manajemen dan Akuntan atas jasa yang diberikannya;
• Memberikan rekomendasi kepada Dewan Komisaris mengenai penunjukan Akuntan yang didasarkan pada independensi, ruang lingkup penugasan dan fee;
• Melakukan penelaahan atas pelaksanaan pemeriksaan oleh Auditor Internal dan mengawasi pelaksanaan tindak lanjut oleh Direksi atas temuan Auditor Internal;
• Melakukan penelaahan terhadap aktivitas manajemen risiko yang dilakukan oleh Direksi, jika Perseroan tidak memiliki fungsi pemantau risiko dibawah Dewan Komisaris; • Menelaah pengaduan yang berkaitan
dengan proses Akuntansi dan pelaporan Keuangan Perseroan;
• In case, the Audit Committee member acquire the Company’s shares either direct or indirect as a result of law case, then the shares oblige to transfer to other party at the latest within 6 (six) months since he obtaining the shares;
• Do not have an affiliated relationship with the Company, member of the Board of Commissioner, member of the Board of Director or Majority Shareholders of the Company; and
• Do not have any business relationship either direct or indirect which will be related with the Company business activity.
Duty, Responsibility and Authority of The
Audit Committee
• Performing a review of the financial
information which will be issued by the Company to public and/or authority party i.e: financial statement, projection and other report in related with the Company financial information;
• Performing a review of the compliance to the regulations which related to the Company’s activity;
• Provide an independent opinion in case there is a differences opinion between management and accountant or service which acquired;
• Provide recommendation to the Board of Commissioner regarding appointment of accountant based on the independency, scope of assignment and fee;
• Performing a review of the examination implementation by Internal Auditor and monitoring the next implementation by the Board of Director on the Internal Audit’s finding.
• Performing a review of the risk management activity which done by the Board of Directors, if the company does not have a risk control function under the Board of Commission. • Analyzing complaints which related to
PT Logindo Samudramakmur Tbk.
• Menelaah dan memberikan saran kepada Dewan Komisaris terkait dengan adanya potensi benturan kepentingan Perseroan; • Menjaga kerahasiaan dokumen, data dan
informasi Perseroan;
• Mengakses dokumen, data dan informasi Perseroan tentang karyawan, dana, aset dan sumber daya perusahaan yang diperlukan; • Berkomunikasi langsung dengan
karyawan, termasuk Direksi dan pihak yang menjalankan fungsi audit internal, manajemen risiko dan Akuntan terkait dengan tugas dan tanggungjawab Komite Audit;
• Melibatkan pihak independen diluar anggota Komite Audit yang diperlukan untuk membantu pelaksanaan tugasnya (jika diperlukan); dan
• Melakukan kewenangan lain yang diberikan oleh Dewan Komisaris.
Tata Cara, Prosedur Kerja dan Kebijakan
Penyelenggaraan Rapat Komite Audit
a. Komite Audit mengadakan rapat secara berkala paling kurang satu kali dalam 3 (tiga) bulan;
b. Rapat Komite Audit hanya dapat dilaksanakan apabila dihadiri oleh lebih dari ½ (satu per dua) jumlah anggota;
c. Keputusan Rapat Anggota diambil berdasarkan musyawarah untuk mufakat;
d. Setiap rapat Komite Audit dituangkan dalam risalah rapat, termasuk apabila terdapat perbedaan pendapat (dissenting opinions) yang ditandatangani oleh seluruh anggota Komite Audit yang hadir dan disampaikan kepada Dewan Komisaris.
Sistem Pelaporan Kegiatan Komite Audit
a. Komite Audit wajib membuat laporan kepada Dewan Komisaris atas setiap penugasan yang diberikan;
b. Komite Audit wajib membuat laporan tahunan pelaksanaan kegiatan Komite Audit yang diungkapkan dalam Laporan Tahunan Perseroan;
• Analyzing and providing an advice to the Board of Commissioner associated with the potential conflict of interest of the Company. • Keep documents, data and the Company’s
information as a confidential information. • Access the documents, data and the
Company’s information regarding the employees, fund, assets and the Company’s necessity resources.
• Direct communication with the employee, including the Board of Director and party who carry out the audit internal function, risk management and accountant associated with the duty and responsibility of the Audit Committee;
• Involved the independent party outside the Audit Committee member which required to assist the implementation of their duty (if any); and
• Performing other authority which provided by the Board of Commissioner.
Working Procedure and The
Implementation Meeting Policy
a. The Audit Committee will implement the periodic meeting at least one (1) time within three (3) months;
b. The Audit Committee’s meeting will be implemented if attending by more than ½ (half) number of members;
c. Member meeting decision taken by deliberation and consensus;
d. Every meeting of the Audit Committee will be included in the minutes of meeting, including if there is a differences opinion (dissenting opinion) which signed by all member of the Audit Committee which attend and informed to the Board of Commissioner.
Sistem Pelaporan Kegiatan Komite Audit
a. The Audit Committee obliged to create a report to the Board of Commissioner for every assignment that have been given;
b. The Audit Committee obliged to create an annual report of the implementation of the Audit Committee’s activity which expressed in the Company’s annual report;
c. Perseroan wajib menyampaikan kepada Bapepam dan LK informasi mengenai pengangkatan dan pemberhentian Komite Audit dalam jangka waktu paling lama 2 (dua) hari kerja setelah pengangkatan dan pemberhentian; dan
d. Informasi mengenai pengangkatan dan pemberhentian yang dimaksud diatas wajib dimuat dalam laman (website) bursa dan/atau laman (website) Perseroan.
Masa Tugas Komite Audit
Masa tugas anggota Komite Audit tidak boleh lebih lama dari masa jabatan Dewan Komisaris sebagaimana diatur dalam Anggaran Dasar dan dapat dipilih kembali hanya untuk satu periode berikutnya.
Ketentuan mengenai Penanganan
Pengaduan atau Pelaporan Sehubungan
Dugaan Pelanggaran Terkait Pelaporan
Keuangan
Apabila terdapat pengaduan atau pelaporan sehubungan dugaan pelanggaran terkait pelaporan keuangan ke Komite Audit maka Komite Audit berkewajiban untuk melakukan penelaahan atas hal tersebut dan meneruskannya kepada pihak-pihak terkait di dalam Perseroan dan memantau tindak lanjutnya.
Komite Audit juga dapat meminta dilakukannya audit investigasi atas pengaduan dan pelaporan tersebut dengan bekerja sama dengan Auditor Internal dan/atau manajemen dan/atau konsultan/ tenaga ahli independen dari luar Perseroan.
c. The Company obliged to submit to the Financial Services Authority (Otoritas Jasa Keuangan/ OJK), information regarding the appointment and termination of the Audit Committee at the latest within two (2) working days after that appointment and termination; and
d. The information regarding the appointment and termination which mentioned above must be loaded in the website of the Indonesia Stock Exchange (PT. Bursa Efek Indonesia) and/or the Company’s website.
Working Period
Working period of the Audit Committee member does not longer than the working period of the Board of Commissioner as stipulated in the Article of Association and can only be re-elected for the next of one period.
Terms and Conditions of Handling the
Complaints or Violation Reporting which
Related With Finance.
If there is a complaint or report associated with alleged violation which related to financial reporting to the Audit Committee then the Audit Committee obliged to performing a review of that case and forwarded to related party in the Company also monitoring the next action.
The Audit Committee can ask to perform an audit investigation based on that complaint and coordinate with Internal Auditor and/or management and/or consultant/independent expertise from outside the Company.
PT Logindo Samudramakmur Tbk.
BAB III
Part III
PENUTUP
1. Piagam Komite Audit (Audit Committee Charter) ini mulai diberlakukan sejak tanggal ditetapkan. 2. Sesuai dengan tuntutan perkembangan dan
kebutuhan Perseroan, maka pedoman kerja Komite Audit atau Piagam Komite Audit ini dapat ditinjau secara berkala.
Jakarta, 17 Juli 2014
Disetujui oleh, Dewan Komisaris
PT. Logindo Samudramakmur Tbk.
CLOSING
1. The Audit Committee Charter will be valid since the enactment.
2. Accordance with the development and the Company demands, then the working guidelines of the Audit Committee or the Audit Committee Charter can be reviewed periodically.
Jakarta, July 17th, 2014
Approved by,
The Board of Commissioner PT. Logindo Samudramakmur Tbk
Pang Yoke Min Merna Logam Estherina Arianti Djaja
Komisaris Utama Komisaris Komisaris Independen
President Commissioner Commissioner Independent Commissioner
