Citra Tubindo has established Audit Committee to assist the Board of Commissioners in performing supervisory and directive function, ensuring that the Company is managed according to GCG principles. To ensure proper implementation of Good Corporate Governance, the Audit Committee is responsible to provide objective and professional input to the Board of Commissioners regarding reports or matters submitted by the Board of Directors.
Audit Committee Composition
Audit Committee members are independent parties. In accordance with the Financial Services Authority Regulation no.
55/POJK.04/2015 concerning the Establishment and Manual of the Audit Committee, the members of the Citra Tubindo Audit Committee in 2020 are as follows:
Profile of Audit Committee Members
Dr. Ir. Hardijanto Saroso, MMT, MM
Anggota Komite Audit / Audit Committee Member
Kewarganegaraan / Nationality : Indonesia / Indonesian Riwayat Pendidikan / Education
• Sarjana Teknik Komunikasi, Universitas Brawijaya Malang, Indonesia (1990) / Bachelor’s Degree in Communication Engineering, Universitas Brawijaya, Malang (1990)
• Pasca Sarjana Magister Manajemen Teknologi, Melbourne Business School, Universitas Melbourne, Australia (1996) / Master’s Degree in Technology Management, Melbourne Business School, Melbourne University, Australia (1996)
• Pasca Sarjana Magister terapan Keuangan, Binus Business School, Universitas Bina Nusantara (Binus), Jakarta, Indonesia (2011) / Master’s Degree in Applied Finance, Binus Business School, Universitas Bina Nusantara (Binus), Jakarta, Indonesia (2011)
• Doktor, Strategy & Growth, Universitas Bina Nusantara (Binus), Jakarta, Indonesia (2016) / Doctor of Strategy & Growth, Universitas Bina Nusantara (Binus), Jakarta, Indonesia (2016)
Riwayat Jabatan / Career History
• 1987 – sekarang sebagai Dosen Teknik Telekomunikasi & Penyiaran, Manajemen, Pemasaran di beberapa Universitas; / 1987 - present, as Lecturer in Telecommunication & Broadcasting Engineering, Management, Marketing at several Universities;
• 1990 – 2002 memegang berbagai fungsi jabatan di PT. Surya Citra Televisi antara lain Corporate Secretary, Deputy Financial Controller, Finance Manager, Purchasing & Collection Manager, Commercial Production, On Air Operation – Editing &
Graphic Coordinator; / 1990 – 2002, held various positions at PT Surya Citra Televisi, among others, Corporate Secretary, Deputy Financial Controller, Finance Manager, Purchasing & Collection Manager, Commercial Production, On Air Operation - Editing & Graphic Coordinator;
• 2002 – 2016 menjabat sebagai Corporate Secretary di PT. Surya Citra Media, Tbk; / 2002 – 2016, served as Corporate Secretary at PT Surya Citra Media, Tbk;
• 2011 – sekarang Ketua Umum ICSA (Indonesian Corporate Secretary Association) / 2011 – present, Chairman of ICSA (Indonesian Corporate Secretary Association)
• 2012 – sekarang Ketua Bidang Penyiaran MASTEL (Masyarakat Telematika Indonesia) / 2012 – present, Head of Broadcasting Sector MASTEL (Indonesian Telematics Society)
• 2016 – sekarang Anggota Komite Audit PT Citra Tubindo Tbk. / 2016 – present, Member of the Audit Committee of PT Citra Tubindo Tbk.
Pelatihan / Trainings
· Triple Bottom Line Webinar, by John Elkington, CIMB, The Cooler Earth, 8 September 2020
· Sustainability Tools and Resources for Environmental and Risk management, by Sylvain Augoyard, October 2 2020
· Industry 4.0: How to navigate digitalization of industry, SSCX Technovision, 26-27 October 2020
· Remodelling Business and Entrepreneurship, Binus University, 16 Nov 2020
· Sustainability Reporting, ICSA, 8-9 Desember 2020
· GRI’s response to IFRS consultation, by Eric Hespenheide GRI 17 December 2020
Ndat Nael Brahmana Anggota Komite Audit / Audit Committee Member
Kewarganegaraan / Nationality: Indonesia / Indonesian Dasar Pengangkatan / Basis of Appointment
Riwayat Pendidikan / Education
• AIPOGFM, Oil and Gas, Financial Management, The University of Texas at Dallas
• Sarjana Akuntansi, Universitas Padjadjaran (1989 – 1993) / Bachelor’s Degree in Accounting, Universitas Padjadjaran (1989 – 1993)
• Master Degree, Strategic Management, PPM School of Management ( 2008 -2012) Riwayat Jabatan / Career History
• Jan 1994 – Jan 1999 sebagai Junior Audit di KPMG Indonesia / Jan 1994 - Jan 1999 as Junior Audit at KPMG Indonesia
• Jan 1999 – Jan 2008 sebagai Assistant Manager – Senior Manager in Transaction Advisory Service Div di Ernst & Young / Jan 1999 - Jan 2008 as Assistant Manager - Senior Manager in Transaction Advisory Service Div at Ernst & Young
• Jun 2006 – Apr 2008 sebagai VP corporate Finance & Investor Relation di PT. Mobile – 8 Telecom / Jun 2006 - Apr 2008 as VP of corporate Finance & Investor Relations at PT Mobile - 8 Telecom
• Mei 2008 – Mei 2012 sebagai Senior Advisor Corporate Finance untuk Direktur Utama di Pertamina / May 2008 - May 2012 as Senior Advisor for Corporate Finance for the President Director at Pertamina
• Jul 2010 – Jun 2012 sebagai Anggota Komite Investasi di PT. Pertamina Trans Kontinental / Jul 2010 - Jun 2012 as Member of the Investment Committee at PT Pertamina Trans Kontinental
• Mei 2013 – Sep 2015 sebagai Direktur Keuangan dan Umum di PT. Pertagas Niaga / May 2013 - Sep 2015 as Director of Finance and General Affairs at PT Pertagas Niaga
• 2015 – sekarang sebagai Independent Consultant and Advisor / 2015 - present as Independent Consultant and Advisor
• November 2018 – 2020 sebagai Anggota Komite Audit di PT. Perusahaan Gas Negara / November 2018 - 2020 as Member of the Audit Committee at PT Perusahaan Gas Negara
Pelatihan / Trainings
- Certification in Audit Committee Practices, November 2019
Independensi Anggota Komite Audit
Komite audit perseroan diketuai oleh Komisaris Independen dan dua anggota lainnya yang bebas dari benturan kepentingan sesuai dengan aturan Bapepam-LK No. IX.I.5 dan telah diubah dengan POJK no. 55/POJK.04/2015 tentang pembentukan dan pedoman pelaksanaan kerja Komite Audit agar dapat bersifat objektif dalam memberikan pendapat.
Independence of the Audit Committee Members
The Company's audit committee is chaired by an Independent Commissioner and two other members who are free from conflict of interest in accordance with Bapepam-LK regulation No. IX.I.5 and has been amended by POJK No. 55/POJK.04/2015 concerning the establishment and manual of the Audit Committee so that it can be objective in giving opinions.
Tabel Indikator Independensi
Indikator Indepedensi
Independent indicators Tjetjep Maulana Dr. Ir. Hardijanto
Saroso, MMT, MM Ndat Nael Brahmana Tidak memiliki hubungan keuangan
No Financial relationship √ √ √
Tidak memiliki kepemilikan saham
Holding no shares of the Company √ √ √
Tidak memiliki hubungan keluarga dengan pemegang saham
No family relation with shareholders √ √ √
Tidak bekerja pada kantor yang memberikan jasa audit atau non audit pada perseroan
Do not work at the offices that perform audit or non audit service in the company. √ √ √
Tidak menjabat sebagai pengurus partai politik, pejabat pemerintah daerah
Holding no politica post, holding no position in the government regional office √ √ √
Tugas dan Tanggung Jawab Komite Audit
Komite Audit memiliki serangkaian tugas dan tanggung jawab dalam menjalankan pekerjaannya, yakni:
a. Menelaah laporan keuangan Perseroan, baik interim maupun tahunan serta laporan proyeksi keuangan tahunan;
b. Menelaah sistem akuntansi dan pengendalian internal (standard operating procedures) Perseroan apakah sudah dijalankan dengan tepat;
c. Menelaah atas pelaksanaan pemeriksaan internal audit, terutama menyangkut temuan audit dan pelaksanaan rekomendasi audit;
d. Memberikan penilaian terhadap pemilihan kandidat Akuntan Publik yang direkomendasikan oleh Dewan Komisaris dan memantau kinerja Akuntan Publik apakah sudah sesuai dengan Standar Akuntansi Keuangan (SAK) Indonesia;
e. Menelaah tingkat kepatuhan Perseroan terhadap peraturan perundang undangan di bidang Pasar Modal dan peraturan perundangan lainnya yang berhubungan dengan kegiatan usaha Perseroan.
Piagam (Charter) Komite Audit
Dalam rangka memenuhi Peraturan No. IX.I.5 tentang Pembentukan & Pedoman Pelaksanaan Kerja Komite Audit, Lampiran Surat Keputusan Ketua Bapepam No. Kep-643/BL/2012, tanggal 7 Desember 2012, Perseroan telah membentuk Piagam Komite Audit sesuai dengan Surat Keputusan Dewan Komisaris Perseroan No. 056/CT/DEKOM/X/013, tanggal 20 Desember 2013 dan telah dimuat dalam website Perseroan www.citratubindo.com pada tanggal 20 Desember 2013.
Rapat Komite Audit
Rapat Komite Audit dilaksanakan secara rutin paling tidak 1 (satu) kali dalam 3 (tiga) bulan. Rapat Komite Audit dinyatakan sah dalam pengambilan keputusan apabila dihadiri lebih dari ½ (satu per dua) bagian dari jumlah anggota Komite Auditi yang hadir atau diwakili dalam rapat. Sesuai piagam Komite Audit yang telah ditetapkan dalam keputusan Dekom No. 56/CT/DEKOM/XII/013, Komite audit telah telah mengadakan rapat secara berkala sebanyak 4 (empat) kali selama tahun 2020.
Independence Indicator Table
Duties and Responsibilities of the Audit Committee
The Audit Committee has a series of duties and responsibilities in carrying out its work, namely:
a. Review the Company's financial reports, both interim and annual as well as annual financial projection reports;
b. Review the Company's accounting systems and internal control (standard operating procedures) whether they have been implemented properly;
c. Review the implementation of internal audit audits, especially regarding audit findings and implementation of audit recommendations;
d. Provide an assessment of the selection of Public Accountant candidates recommended by the Board of Commissioners and monitor the performance of the Public Accountant whether it is in accordance with Indonesian Financial Accounting Standards (SAK);
e. Review the level of compliance of the Company with laws and regulations in the Capital Market sector and other laws and regulations relating to the Company's business activities.
Audit Committee Charter
In order to comply with Regulation No. IX.I.5 concerning the Establishment & Manual of the Audit Committee, Attachment to the Decree of the Chairman of Bapepam No. Kep-643/BL/2012, dated December 7, 2012, the Company has established an Audit Committee Charter in accordance with the Decree of the Company's Board of Commissioners No. 056/CT/DEKOM/X/013, dated December 20, 2013 and has been published on the Company's website www.citratubindo.com on December 20, 2013.
Audit Committee Meeting
Audit Committee meeting is held regularly at least once in 3 (three) months. The Audit Committee meeting is declared valid in decision making if it is attended by more than ½ (half) of the number of members of the Audit Committee who are present or represented in the meeting. In accordance with the Audit Committee charter as stipulated in the Decree of the Board of Commissioners No.
56/CT/DEKOM/XII/013, the Audit Committee held 4 (four) regular meetings throughout 2020.
Rapat Komite Audit yang telah dilaksanakan tersebut turut mengundang pihak eksternal auditor maupun pihak manajemen perusahaan dengan tingkat kehadiran anggota sebagai berikut : Tabel Jumlah Rapat Komite Audit
Nama Komite Audit Name of Audit Committe
Posisi
Position 26/02/20 11/06/20 22/09/20 03/12/20 Attendance
%
Tjetjep Muljana Ketua / Chairman √ √ √ √ 100
Dr. Ir. Hardijanto Saroso, MMT, MM Anggota / Member √ √ - √ 75
Ndat Nael Brahmana Anggota / Member √ √ √ √ 100
Rapat Komite Audit tersebut telah dicatat dan didokumentasikan dalam risalah rapat Komite Audit yang ditandatangani oleh ketua rapat dan seluruh anggota Komite Audit yang menghadiri rapat.
Berbagai keputusan yang telah diambil ataupun perbedaan pendapat yang muncul dalam rapat akan dicantumkan dalam risalah rapat tersebut.
Laporan Pelaksanaan Tugas Komite Audit Tahun 2020 Dalam melaksanakan tugasnya dan tanggung jawab Komite Audit sebagaimana tertuang dalam piagam komite audit, selama tahun 2020 Komite Audit telah melaksanakan penelaahan dan pengawasan yang meliputi:
• Menelaah dan melakukan klarifikasi atas semua informasi keuangan yang disajikan oleh manajemen.
• Memantau dan menelaah atas kepatuhan terhadap aturan terkait pasar modal dan aturan-aturan lainnya dari OJK dan BEI serta aturan perundang–undangan yang berhubungan dengan kegiatan Perseroan dengan mengadakan pertemuan secara berkala dengan Sekretaris Perseroan dan bagian Legal Perseroan.
• Mengevaluasi efektivitas pengendalian internal dan pelaksanaan kegiatan serta hasil audit yang dilakukan oleh Internal Audit selama tahun 2020.
• Menelaah & membahas laporan dari hasil proses audit dengan pihak Kantor Akuntan Publik (KAP) dan memantau pihak manajemen dalam menindaklanjuti hasil audit serta memastikan bahwa eksternal auditor telah menyampaikan semua hal yang berhubungan dengan standard pemeriksaan akuntan publik kepada manajemen.
• Melakukan pertemuan dengan pihak manajemen anak perusahaan untuk membahas risiko dan masalah yang dihadapi dalam kegiatan operasional.
Dalam melaksanakan tugasnya Komite Audit dapat berkoordinasi dan bekerja sama dengan divisi - divisi lain yang ada di perusahaan, terutama dengan Unit Internal Audit.
Komite Audit telah melakukan tugas berdasarkan permintaan / instruksi Dewan Komisaris dan jika dalam pelaksanaan tugasnya ditemukan hal - hal yang diperkirakan akan mengganggu kegiatan perseroan maka komite audit akan melaporkannya kepada Dewan Komisaris tidak lebih dari empat belas hari kerja.
The Audit Committee Meeting that has been held also invited external auditors and company management with attendance levels as follows:
Table of Number of Audit Committee Meetings
The Audit Committee meeting has been recorded and documented in the minutes of the Audit Committee meeting which was signed by the chairman of the meeting and all members of the Audit Committee who attended the meeting. Various decisions that have been taken or dissenting opinion that have emerged at the meeting will be recorded in the minutes of the meeting.
Report on Audit Committee Duties Implementation in 2020 In carrying out the duties and responsibilities of the Audit Committee as stated in the audit committee charter, the Audit Committee has carried out reviews and supervision throughout 2020 which includes:
• Reviewed and clarified all financial information presented by management.
• Monitored and reviewed compliance with capital market regulations and other regulations from the OJK and IDX as well as laws and regulations relating to the Company's activities by holding regular meetings with the Corporate Secretary and the Company's Legal Department.
• Evaluated the effectiveness of internal control and the implementation of activities and results of audits conducted by Internal Audit throughout 2020.
• Reviewed & discussed reports from the results of the audit process with the Public Accounting Firm (KAP) and monitored the management in following up on the audit results and ensured that the external auditor has conveyed all matters relating to the auditing standards of public accountants to management.
• Held meetings with the management of the subsidiary to discuss risks and problems faced in operational activities.
In carrying out its duties, the Audit Committee may coordinate and cooperate with other divisions in the Company, especially with the Internal Audit Unit.
The Audit Committee has carried out its duties based on the request/instruction of the Board of Commissioners and if in carrying out its duties there are things that are expected to interfere with the Company's activities, the audit committee will report it to the Board of Commissioners no later than fourteen working days.