Komite Audit Perseroan telah dibentuk sesuai dengan ketentuan peraturan perundangan yang berlaku berdasarkan Surat Pembentukan dan Penunjukkan Komite Audit PT GTS Internasional tertanggal 11 Juni 2021 No. 005/SK/DEKOM-GTSI/VI/2021. Komite Audit bertugas memberikan rekomendasi dan pendapat professional secara independent untuk kepentingan perusahaan dan pemangku kepentingan dalam hal penerapan transparansi, akuntabilitas operasional dan Dewan Komisaris menjalankan tugas pengawasan terhadap jalannya kepengurusan Perseroan dengan dibantu oleh dua komite, yaitu Komite Audit dan Komite Nominasi dan Remunerasi.
Penjabaran mengenai masing-masing komite adalah sebagai berikut:
The Company's Audit Committee has been established in accordance with the applicable laws and regulations pursuant to the Decree of Establishment and Appointment of the Audit Committee of PT GTS Internasional dated 11 June 2021 No. 005 / SK / DEKOM-GTSI / VI / 2021. The Audit Committee is responsible for providing recommendations and professional opinions independently for the benefit of companies and stakeholders relating to the implementation of transparency, operational accountability and corporate Board of Commissioners is assisted by two committees, namely Audit Committee and Nomination and Remuneration Committee, in fulfilling its oversight responsibilities over the management of the Company.
The information about each committee is presented below:
Requirements for Audit Committee Membership 1. Have high integrity, adequate ability, knowledge and
experience in accordance with their field of work and educational background, and are able to communicate well;
2. Have good understanding of the financial statements, the company's business, especially those related to the company's business, audit process, risk management and laws and regulations in capital markets, gas industry regulations and gas industry infrastructure and other laws and regulations;
3. Must comply with the Company's Code of Ethics;
4. Willing to improve competence continuously through education and training;
5. It is mandatory to have at least 1 (one) member with an educational background and expertise in accounting and/or finance, and at least one member with expertise in the shipping industry and energy distribution. Audit Committee members who come from independent parties are considered to have expertise in finance or accounting by meeting the criteria:
• Have knowledge in finance and/or accounting;
• Have at least 5 (five) years of work experience in finance and/or accounting;
6. Members of the Audit Committee must be independent and not part of the management of the Company and its subsidiaries/ business units, except the Independent Commissioner;
7. Not a person in a Public Accounting Firm, Legal Consulting Firm, Public Appraisal Office, or other party who is or has provided assurance /audit, non assurance/audit services, appraisal services and/or other consulting services to the Company and its subsidiaries within the last 6 (six) months prior to his/
her appointment;
8. Not a person who works or has the authority and responsibility to plan, lead, control or carry out the activities of the Company and its subsidiaries within the last 6 (six) months prior to his/her appointment, except for independent commissioners;
9. Do not own the Company's shares either directly or indirectly;
Persyaratan Keanggotaan Komite Audit
1. Memiliki integritas yang tinggi, kemampuan, pengetahuan dan pengalaman yang memadai sesuai dengan bidang pekerjaannya dan latar belakang pendidikannya, serta mampu berkomunikasi dengan baik;
2. Memahami laporan keuangan, bisnis perusahaan, khususnya yang terkait dengan bisnis perusahaan, proses audit, manajemen risiko dan peraturan perundang-undangan di bidang pasar modal, peraturan industri gas dan infrastruktur industri gas serta peraturan perundang-undangan lainnya;
3. Wajib mematuhi Kode Etik Perseroan;
4. Bersedia meningkatkan kompetensi secara terus- menerus melalui pendidikan dan pelatihan;
5. Wajib memiliki paling sedikit 1 (satu) anggota yang berlatar belakang Pendidikan dan keahlian di bidang akuntansi dan/atau keuangan, dan paling kurang satu anggota dengan keahlian di bidang industri pelayaran dan distribusi energi. Anggota Komite Audit yang berasal dari pihak independen dinilai memiliki keahlian di bidang keuangan atau bidang akuntansi dalam hal memenuhi kriteria:
• Memiliki pengetahuan di bidang keuangan dan/
atau akuntansi;
• Memiliki pengalaman kerja paling sedikit 5 (lima) tahun di bidang keuangan dan/atau akuntansi;
6. Anggota Komite Audit wajib independen dan bukan merupakan bagian dari manajemen Perseroan dan anak/unit usaha, kecuali Komisaris Independen;
7. Bukan merupakan orang dalam Kantor Akuntan Publik, Kantor Konsultan Hukum, Kantor Jasa Penilai Publik, atau pihak lain yang sedang atau telah memberikan jasa assurance/audit, non assurance/
audit, jasa penilai dan/atau jasa konsultasi lain kepada Perseroan dan anak perusahaan dalam waktu 6 (enam) bulan terakhir sebelum penunjukan;
8. Bukan merupakan orang yang bekerja atau mempunya wewenang dan tanggung jawab untuk merencanakan, memimpin, mengendalikan atau mengawai kegiatan Perseroan dan anak perusahaan dalam waktu 6 (enam) bulan terakhir sebelum penunjukannya, kecuali Komisaris Independen 9. Tidak mempunyai saham Perseroan baik langsung maupun tidak langsung;
10. Dalam hal anggota Komite Audit memperoleh saham Perseroan baik langsung maupun tidak langsung akibat suatu peristiwa hukum, maka saham tersebut wajib dialihkan kepada pihak lainpaling lambat 6 (enam) bulan setelah diperolehnya saham tersebut;
11. Tidak mempunyai hubungan afiliasi dengan anggota Direksi,atau pemegang saham utama.
12. Tidak mempunyai hubungan usaha baik langsung maupun tidak langsung yang berkaitan dengan kegiatan usaha Perseroan dan anak perusahaannya;
13. Anggota Direksi dilarang untuk menjadi anggota komite;
14. Honorarium anggota Komite Audit ditetapkan oleh Dewan Komisaris.
Struktur, Masa Jabatan dan Komposisi Komite Audit
Secara struktural, Komite Audit bertanggung jawab langsung kepada Dewan Komisaris. Per tanggal 31 Desember 2021, Komite Audit Perseroan terdiri dari 3 (tiga) anggota, dengan salah satu di antaranya menjabat sebagai Ketua Komite Audit yang juga menjabat Komisaris Independen Perseroan.
Masa jabatan anggota Komite tidak boleh lebih lama dari masa jabatan Dewan Komisaris sebagaimana diatur dalam Anggaran Dasar Perseroan dan hanya dapat dipilih kembali hanya untuk 1(satu) periode berikutnya.
Berikut susunan anggota Komite Audit Perseroan:
• HARI PURNOMO Ketua Komite Audit Masa Jabatan:
11 Juni 2021-10 Juni 2026 (5 Tahun)
Penunjukannya sebagai Ketua Komite Audit berdasarkan No. 005/SK/DEKOM-GTSI/Vl/2021 tanggal 11 Juni 2021. Profil beliau dapat dilihat pada halaman 58 di Bagian Profil Dewan Komisaris pada Bab Profil Perusahaan dari Laporan Tahunan ini.
10. In the event that members of the Audit Committee obtain the Company's shares either directly or indirectly due to a legal event, the shares must be transferred to other parties no later than 6 (six) months after the acquisition of the shares.
11. Have no affiliation with members of the Board of Directors, or major shareholders.
12. Do not have a business relationship either directly or indirectly related to the business activities of the Company and its subsidiaries.
13. Members of the Board of Directors are prohibited from being members of the committee.
14. The honorarium of members of the Audit Committee is determined by the Board of Commissioners.
Structure, Tenure and Composition of the Audit Committee
Structurally, the Audit Committee is directly responsible to the Board of Commissioners. As of December 31, 2021, the Company's Audit Committee consisted of 3 (three) members, with one of them serving as Chairman of the Audit Committee who concurrently served as the Company's Independent Commissioner.
The term of office of members of the Committee shall not be longer than the term of office of the Board of Commissioners as stipulated in the Articles of Association of the Company and may only be re-elected for 1 (one) subsequent period.
The members of the Company's Audit Committee are as follows:
• HARI PURNOMO
Head of the Audit Committee Term of Office:
11 June 2021-10 June 2026 (5 years)
His appointment as Chairman of the Audit Committee based on the Decree No. 005/SK/DEKOM-GTSI/
Vl/2021 dated 11 June 2021. His profile can be seen on page 58 in the Section of the Board of Commissioners Profile in the Chapter of Company Profile of this Annual Report.