Komite Audit

The Audit Committee

Komite Audit dibentuk oleh Dewan Komisaris Perseroan untuk membantu Dewan Komisaris dalam melaksanakan fungsi pengawasan dan memastikan implementasi GCG dalam lingkungan kerja Perseroan sesuai dengan peraturan perundang-undangan yang berlaku. Pelaksanaan tugas Komite Audit dilakukan sesuai dengan ketentuan POJK 55/POJK.04/2015 tentang “Pembentukan dan Pedoman Pelaksanaan Kerja Komite Audit”.

The Audit Committee was established by the Board of Commissioners to assist the Board of Commissioners in carrying out its supervisory function and ensuring the implementation of GCG in the Company's work environment in accordance with applicable laws and regulations. The Audit Committee's duties are carried out in accordance with the Financial Services Authority (OJK) Regulation Number: 55/POJK.04/2015 about "Establishment and Implementation Guidelines of Audit Committee".

Komposisi Komite Audit

Composition of the Audit Committee

Komite Audit Perseroan terdiri dari 3 (tiga) orang yang terdiri dari 1 (satu) ketua dan 2 (dua) anggota yaitu sebagai berikut:

The Audit Committee consists of 3 (three) people consisting of 1 (one) chairman and 2 (two) members, namely as follows:

Piagam Komite Audit

Audit Committee Charter

Perseroan telah menyusun pedoman kerja dalam bentuk Piagam Komite Audit (Audit Committee Charter) sebagai pedoman bagi Komite Audit dalam melaksanakan tugas dan tanggung jawabnya secara efektif, efisien, transparan, independen dan dapat dipertanggungjawabkan. Piagam Komite Audit telah disahkan terakhir kali oleh Dewan Komisaris pada tanggal 9 Januari 2023. Piagam tersebut mencakup komposisi, struktur dan persyaratan keanggotaan, tugas, tanggung jawab dan wewenang, kebijakan penyelengaraan rapat, pelaporan kegiatan dan penanganan pengaduan atau pelaporan sehubungan dugaan pelanggaran terkait pelaporan keuangan.

The Company has prepared work guidelines in the form of an Audit Committee Charter as a guide for the Audit Committee in carrying out its duties and responsibilities effectively, efficiently, transparently, independently, and accountably. The Committee Charter was enacted by the Board of Commissioners on 9 January 2023. The charter includes composition, structure and membership requirements, Duties, responsibilities, and authorities, policy of meetings implementation, Activity Report, and provision on complaint handling or reporting regarding with the alleged violations related to the financial reporting.

Tugas dan Tanggung Jawab

Duties and Responsibility

Dalam menjalankan fungsinya, Komite Audit memiliki tugas dan tanggung jawab antara lain sebagai berikut:

In carrying out its functions, Audit Committee has the duty and responsibility as follows:

1. Melakukan penelahaan atas informasi keuangan yang akan dikeluarkan Perseroan kepada publik dan/atau pihak otoritas, antara lain laporan keuangan, proyeksi dan laporan lainnya terkait dengan informasi keuangan Perseroan.
   To review the Company’s financial information released to both public and/or stakeholders, including financial reports, projections and other documents related to the Company’s financial data.
   
   
2. Melakukan penelaahan atas ketaatan terhadap peraturan perundang-undangan yang berhubungan dengan kegiatan Perseroan
   To review the Company’s compliance with applicable laws and regulations related to its business activities.
   
   
3. Memberikan pendapat independen dalam hal terjadi perbedaan pendapat antara manajemen dan Akuntan Publik atas jasa yang diberikannya
   To provide objective reviews when disagreement occurs between the management and the appointed public accountant regarding services rendered.
   
   
4. Memberikan rekomendasi kepada Dewan Komisaris mengenai penunjukan Akuntan Publik yang didasarkan pada independensi, ruang lingkup penugasan dan fee
   To give recommendations to the Board of Commissioners regarding the appointment of a public accountant based on independency, scope of work and fees.
   
   
5. Melakukan penelaahan atas pelaksanaan pemeriksaan oleh Auditor Internal dan mengawasi pelaksanaan tindak lanjut oleh Direksi atas temuan Auditor Internal.
   To review the auditing process by the Internal Audit and provide supervision on follow-up activities by the Board of Directors based on Internal Audit findings
   
   
6. Melakukan penelaahan terhadap aktivitas pelaksanaan manajemen risiko yang dilakukan oleh Direksi, jika Perseroan tidak memiliki fungsi pemantau risiko di bawah Dewan Komisaris.
   To review risk management activities conducted by the Board of Directors, in case the risk management committee under the Board of Commissioners has not been established yet.
   
   
7. Menelaah pengaduan yang berkaitan dengan proses akuntansi dan pelaporan keuangan Perseroan.
   To review complaints concerning the Company’s accounting and financial reporting procedures.
   
   
8. Menelaah dan memberikan saran kepada Dewan Komisaris terkait dengan adanya potensi benturan kepentingan Perseroan.
   To provide reviews and advise to the Board of Commissioners regarding the potential occurrence of conflicts of interest in the Company.
   
   
9. Menjaga kerahasiaan dokumen, data, dan informasi Perseroan
   To keep confidentiality of the Company’s documents, data and other information.
   
   

Wewenang

Authorities

Dalam melaksanakan tugasnya, Komite Audit mempunyai wewenang sebagai berikut:

To access any document, data and information related to the Company's employees, funds, assets and resources as required.

1. Mengakses dokumen, data, dan informasi Perseroan tentang karyawan, dana, aset, dan sumber daya Perseroan yang diperlukan.
   To access any document, data and information related to the Company's employees, funds, assets and resources as required.
   
   
2. Berkomunikasi langsung dengan karyawan, termasuk Direksi dan pihak yang menjalankan fungsi audit internal, manajemen risiko, dan Akuntan Publik terkait tugas dan tanggung jawab Komite Audit.
   To communicate directly with employees, including the Board of Directors and other parties who serve as internal audit, risk management and Public Accountant regarding its duties and responsibilities as Audit Committee.
   
   
3. Melibatkan pihak independen di luar anggota Komite Audit yang diperlukan untuk membantu pelaksanaan tugasnya (jika diperlukan).
   To involve independent parties, outside Audit Committee members, to assist in the implementation of its duties (if necessary).
   
   
4. Melakukan kewenangan lain yang diberikan oleh Dewan Komisaris.
   To perform other tasks given by the Board of Commissioners.