Piagam Komite Audit (Audit Committee Charter) PT Sarana ... · efektivitas pelaksanaan tugas auditor eksternal dan auditor internal. 2. ACUAN HUKUM ... PTiSMI. Ketua Kornite Audit

,r SARANA IUlTiINFRASTRUKTlJR ('ERSERO)

Piagam Komite Audit (Audit Committee Charter)PT Sarana Multi Infrastruktur (Persero)

PIAGAM KOMITE AUDIT

Piagam Komite Audit PT SaranaMulti lnfrastruktur (Persero) (yangselanjutnya disebut PT SMI) merupakanpedoman kerja bagi Komite Audit PT SMIyang disusun sebagai salah satuperwujudan komitmen PT SMI terhadappenerapan tata kelola perusahaan yangbaik secara konsisten dan berkelanjutan.

1. TUJUAN

Pembentukan Komite Auditbertujuan untuk membantu DewanKomisaris dalam melaksanakan tugasnyamewujudkan pengawasan yang efektifterhadap PT SMI, sebagaimana dimaksuddalam Pasal 70 Undang-undang nomor 19tahun 2003 tentang Badan Usaha MilikNegara. terutama untuk memastikanefektivitas sistem pengendalian intern danefektivitas pelaksanaan tugas auditoreksternal dan auditor internal.

2. ACUAN HUKUM

Piagam Komite Audit PT SMI disusundengan mengacu pada ketentuan Pasal 23Peraturan Menteri Negara Badan UsahaMilik Negara nomor: PER-12jMBUj2012tentang Organ Pendukung DewanKomisarisjDewan Pengawas Badan UsahaMilik Negara. Peiaksanaan tugas KorniteAudit PT SMI juga mengacu pada

AUDIT COMMITTEE CHARTER

The Audit Committee Charter ofPT Sarana Multi lnfrastruktur (Persei o](hereinafter PT SM/) is the guidelines furthe Audit Committee as an actualization ofPT SMf's commitment to a consistent ar dcontinuous implementation o] ,~tl)tJd

corporate qovernonce.

1. PURPOSE

The establishment u/ ti,e Ai.di!Committee is aimed at assisiino the Be,(J, dof Commissioners in fulfilling its (,'ilLy ojattaining effective supervision of PT ,,>'Mi.asmandated by Articfe 7() of Law numhr. ; r;year lO()] requrdiru, Srate-Owi.edEnterprises, which primarily is intended fa

ensure the effectiveness of :.:lJ/l1jHJIiY'S

internal control system and cxternct andinterrial auditors' performance,

'J•...• LEGAL BASIS

[he Audit Committee Chortcr IS

preparea with reference to Article 23 ofState Minister of State-Owned EnterpriseDecree number PER .12/MBU/2012conccrn.c ; j'upp,'jrt:nq Orqans 0/ the Board0/ Ccmmtssrcners/Oversiant Board of State-Owned tzntcrpr.ces. The Audit Committeealso perjorrn: its duties with reference to

PT. SARANA MULTIINFRASTRUKTUR (PERSERO)Wisma GKBI, 8th Floor

JI. Jend. Sudirman No.28, Jakarta 10210Tel: 62-21 57851499, Fax: 62-21 57854298

1

PT SARlNlMULTllNFRISTRUKTUR (PERSERO)

PIAGAM KOMITE AUDIT

Peraturan Menteri Negara Badan UsahaMilik Negara nom or: PER-Ol/MBU/2011tentang Penerapan Tata KelolaPerusahaan yang Baik (Good CorporateGovernance) pada Badan Usaha MilikNegara, sebagaimana telah diubah denganPeraturan Menteri Negara Badan UsahaMilik Negara nom or: PER-09/MBU/2012.

3. KOMPOSISI

Komite Audit PT SMI paling sedikitberjumlah 3 (tiga) orang, terdiri atas Ketuadan 2 (dua) Anggota, yang diangkat dandiberhentikan oleh Dewan KomisarisPTiSMI. Ketua Kornite Audit berasal darianggota Dewan Komisaris PT SMI yangdapat bertindak independen, sedangkanAnggota berasal dari luar PT SMI.

Salah seorang dari Anggota KomiteAudit PT SMI harus memiliki latarbelakang pendidikan atau keahlian dibidang akuntansi atau keuangan, dan salahseorang harus memahami industri/bisnisPT SMI.

Anggota Komite Audit PT SMI hamsmemenuhi persyaratan:a. Memiliki . integritas yang baik dan

pengetahuan serta pengalaman kerjayang cukup di bidangpengawasan/pemeriksaan,

b. Tidak memiliki kepentingan/keterkaitan pribadi yang dapatmenimbulkan dampak negatif danbenturan kepentingan terhadapPT SMI;

A UDIT COMMITTEE CHARTER

State Minister of State-Owned EnterpriseDecree number: PER-Ol/MBU/2011concerning the Implementation of GoodCorporate Governance (GCG) at State-Owned Enterprises, as amended by StateMinister of State-Owned Enterprise Decreenumber: PER-09/MBU/2012.

3. COMPOSITION

The Audit Committee shall compriseat least three persons, consisting of (I

committee chair and 2 (two) members, whoare appointed and dismissed by the Boardof Commissioners. The Chair shall he (1

Board of Commissioners' member who mayact independently. The other two membersshall be from outside PT SMI

One of the Audit Committee membersshall have educational background orexpertise in the field of accounting orfinance. One of the two other members shallbe a person of good know/edge in PT SMf'sindustry/business process.

Each member shall:o. be of tiiql: integrity as well as adequate

knowledqe and good practicalexperience in the field ofsupervision / audit;

b. have no personal interest that may haveneqative impacts on and cause conflictofinterest against PT SMI;

PT. SARANA MULTIINFRASTRUKTUR (PERSERO)Wisma GKBI, 8th Floor

JI. Jend. Sudirman No.28, Jakarta 10210Tel: 62-21 57851499, Fax: 62-21 57854298

2

PT SARANA IIIULTIINFRASTRUKTUR (PERSERO)

PIAGAM KOMITE AUDIT AUDIT COMMITTEE CHARTER

c. Mampu berkomunikasi secara efektif;dan

d. Dapat menyediakan waktu yang cukupuntuk menyelesaikan tugas-tugasnya.

4. WEWENANG

Dalam rangka efektivitaspelaksanaan audit eksternal dan auditinternal, Komite Audit berwewenanguntuk:a. Melakukan seleksi Kantor Akuntan

Publik (KAP) yang dipekerjakan olehPT SMI, memberikan pertimbanganbesaran biaya audit, dan melakukansupervisi terhadap pekerjaan KAPtersebut;

b. Memberikan pendapat independendalam rangka membantu penyelesaianperbedaan pandangan antara PT SMIdan KAP terkait pelaporan keuangan;

c. Memberikan masukan atas usulanrencana kerja Divisi Audit Internal(DAI) PT SMI terkait dengan kegiatanauditdan kegiatan non audit, antaralain assurance, konsultansi, danmanajemen audit;

d. Mengakses catatan atau informasitentang karyawan, dana, aset, sertasurnber daya lainnya milik PT SMIyang berkaitan dengan pelaksanaantugasnya; dan

c. possess effective communication skills;and

d. provide and commit an adequateamount of time for completing his/herduties.

4. AUTHORITY

In order to attain an effective externaland internal audit function, the AuditCommittee shall have the authority to:a. carry out the selection of public

accounting firms to be appointed as PTSlvll's auditor; give consideration 011 theamount of audit fee; and oversee thework of the public accountuiq firm;

b. give an independent: opinion in order tohelp resolve allY disagreement betweenPT SMJ's management and the publicaccounting firm concerning financialreporting matters;

c. provide advice on the work plan of PT5MJ' Internal Audit Division regardingaudit and non-audit services such usassurance, consultation, andmanagement audit;

d. access any records or informationregarding employees, funds, assets. andother resources belonqint; to PT SMI forthe purposes of performing the AuditCommittee's duties; and

PT. SARANA MULTIINFRASTRUKTUR (PERSERO)Wisma GKBI, 8th Floor

JI. Jend. Sudirman No.28, Jakarta 10210Tel: 62-21 5785 1499, Fax: 62-21 57854298

3

PT SARANlMULTllNfRlSTRUKTUR (PERSERO)

PIAGAM KOMITE AUDIT

e. Mendapatkan informasi yangdibutuhkan dari para karyawan PT SMIyang terkait dan memanggil pihak-pihak eksternal dalam rangkamemperoleh informasi yangdibutuhkan.

5. TUGAS

Komite Audit PT SMI bekerja secarakolektif dalam melaksanakan tugasnyamembantu Dewan Komisaris PT SMI.Komite Audit PT SMI bersifat mandiri, balkdalam pelaksanaan tugasnya maupundalam pelaporan, dan bertanggung jawablangsung kepada Dewan Komisaris.

Komite Audit PT SMI memiliki tugas-tugas sebagai berikut:a. Membantu Dewan Komisaris untuk

memastikan efektivitas sistempengendalian intern dan efektivitaspelaksanaan tugas auditor eksternaldan auditor internal;

b. Menilai pelaksanaan kegiatan sertahasil audit yang dilaksanakan olehDivisi Audit Internal maupun auditoreksternal:

c. Memastikan telah terdapat prosedurevaluasi yang memuaskan terhadapsegala informasi yang dikeluarkan PTSMI;

d. Melakukan identifikasi hal-hal yangmemerlukan perhatian DewanKomisaris dan tugas-tugas lain dariDewan Kornisaris:

AUDIT COMMITTEE CHARTER

e. seek all necessary information from PTSlvll's employees and invite any externalparties to obtain needed information.

5. DUTIES

The Audit Committee workscollectively in performinq their duties tohelp PT SMJ's Board of Com rn issioners. TheAudit Committee is independent, both ill

performing and reporting their dutie: , anddirectly responsible to the Board ofCornmissioners.

The Audit Committee shall carry outthe following duties:a. To assist the Board of Commissioners in

ensuring the effectiveness of the internalcontrol system and the effectiveness ofthe internal and external auditors'performance;

b. To review the works and audit results ofthe external and internal auditors;

c. To ensure that adequate reviewprocedures on all information releasedby PT SM! are in place;

d. To identify any matters thai. require theBoard of Commissioners' attention aswell as other duties of the Board ofCommissioners;

PT. SARANA MULTIINFRASTRUKTUR (PERSERO)Wisma GKBI, 8th Floor

JI. Jend. Sudirman No.28, Jakarta 10210Tel: 62-21 57851499, Fax: 62-21 57854298

4

n $U:ANA MULTllNfRASTRUKTUR (PER$ERO)

PIAGAM KOMITE AUDIT

e. Menyusun dan menyampaikan rencanakerja tahunan kepada DewanKomisaris untuk ditetapkan, sertamelaporkan pelaksanaan rencana kerjatahunan tersebut kepada DewanKomisaris; dan

f. Melakukan tugas lain yang diberikanoleh Dewan Komisaris.

6. RAPAT PERTEMUAN

Komite Audit PT SMI mengadakanrapat paling sedikit sarna denganketentuan jumlah minimum rapat DewanKomisaris yang ditetapkan dalamanggaran dasar dan dapat mengadakanrapat tambahan, apabila diperlukan. Ketuadan seluruh Anggota Kornite Auditmenghadiri setiap rapat, baik langsungmaupun melalui tele-rvideo-conferencc.Ketua Komite Audit dapat mengundangmanajemen PT SMI, auditor eksternal,maupun pihak lain yang terkait untukmenghadiri rapat Komite Audit. Setiaprapat Komite Audit dituangkan dalamrisalah rapat yang ditandatangani Ketuadan seluruh Anggota Komite Audit.

7. PELAPORAN

Terkait dengan pelaporan, KomiteAudit wajib:a. Menyampaikan laporan kepada Dewan

Komisaris atas penugasan tertentusebagaimana yang dimaksud padaangka 5 huruf f;

AUDIT COMMITTEE CHARTER

e. To submit an annual work plan to theBoard of Commissioners for approval,and to report its implementation; and

j. To perform any other tasks mandatedby Board of Com missioners.

6. MEETINGS

The Audit Committee shall meet atleast as frequent as the Board ofCommissioners meets as stated in thearticles of association. The Committee mayconvene additional meetitiqs as and whenrequired The chairman and members of theAudit Committee shall attend each meetingeither in person or V/Q tete- 01 video-conference. The chairman may invitemembers of the management. externalauditors or any other relevant parties toattend the meetings. In each meeting,minutes of meeting shall be prepared andsigned by the chairman and members ofAudit Committee.

7. REPORTING

Regarding reportmq responsibility.the Audit Cornmittee shall.a. submit reports to Board of

Commissioners on the implementationof any assigned specific duty as referredto Article 5 point f;

PT. SARANA MULTIINFRASTRUKTUR (PERSERO)Wisma GKBI, 8th Floor

JI. Jend. Sudirman No.28, Jakarta 10210Tel: 62-21 5785 1499, Fax: 62-21 57854298

5

"T SARANA MULTIINFRA$TRUKTUR ("ER$ERO)

PIAGAM KOMITE AUDIT 'AUDIT COMMITTEE CHARTER

b. Menyampaikan laporan triwulanandan laporan tahunan kepada DewanKomisaris yang ditandatangani olehKetua dan Anggota Komite Audit; dan

c. Menyusun laporan Komite Audit untukdimasukkan dalam laporan tahunan PTSMI.

b. submit quarterly and annual reports tothe Board of Commissioners. Thereports shall be signed by the chairmanand members of Audit Committee; and

c. prepare the audit committee reportwhich shall be included in the annualreport of PT SMI.

Diajukanoleh/ Proposed by:Komite Audit/Audit Committee

PT Sarana Multi Infrastruktur (Persero)

Isa RachmatarwataKetua/Chairman

Mohamad IsrawanAnggota/ Member

Andar Ramona SinagaAnggota/ Member

Ditetapkan di/Approved in: JakartaTanggalfDate : 3() [anuari 2014Dewan Kornisaris/ Board of CommissionersPT Sarana Multi Infrastruktur (Persero]

Langgeng SuburKomisaris Utarna/ President Commissioner

PT. SARANA MULTIINFRASTRUKTUR (PERSERO)Wisma GKBI, 8th Floor

JI. Jend. Sudirman No.28, Jakarta 10210Tel: 62-21 57851499, Fax: 62-21 57854298

6