Piagam Komite Audit Audit Committee Charter
ff'
F Alltrlr3trPunrl rDf MEMBER OF AOR GRO.IP
Audit The Audit Comrrittee Charter is a guidance for tlle Aud'rt letefiiran Committee b exeicire its authority on the basis of the
Piagam Komite^udit rDerupatan pedoman aSrr Komite
uatuk menjalanlan k€weflangannya berdasarlan yeog
Hatu
prevailinS ru16 aod regulatior|s
@
P7 SE'.ATTAI SEf,TPURNA TbK MANUFACTURER OF AUTOMOTIVE PARTS MEMBER OF ADR GROUP -AUTOMOTIVE DIVISION
Head Office Factory Faclory
1 2 E-mail
: : : ;
Wisma ADR, JI. Pluit Raya I No. 1, Jakarta 14zt4o - lndonesia Jl. lGpuk lGmal Raya No. 88, Jakarta 14470, lndonesia Komplek lndustri ADR, Desa Kadulaya, Curug, Tangerang 15810 -
adr@adr{roup.com
.
corporat€@adr{roup.com
.
lndonesia .
[email protected]
Phone : (62-21) 661 00ss - 669 0244 Phone | (62-21) s55 1646 (Hunting) Phone : (62-21) 598 4388 (Hunting)
. sales.marketing@ada{roup.com
Halamanl
Daftar lsi
1
lntroduction
B.
Dasar Hukum
2
Legal Basis
C.
Tujuan
D.
Keanggotaan
Komposisi dan Struktur Persyaratan Keanggotaan
Web:www.smsm.co.id
c.
Objectives
D.
Memberships 1. Composition and Structure
2.
Komite
Audit
Qualifications
for the
Tugas dan Tanggung Jawab
5
E.
Duty and Responsibility
F.
Wewenang
6
F.
Authority
G. Tata Cara dan Prosedur Kerja
8
Kebijakan Penyelengga raan Rapat
Work Procedures H.
Rapat Risalah Rapat
Sistem Pelaporan Kegiatan
).
Penanganan Pengaduan/Pelaporan
Dugaan
Policy for Conducting Meeting
9
1. 2.
9
Activity Reporting System
8
t.
10
J.
Pelanggaran Pelaporan Keuangan
Meeting Minutes of Meeting
of Complaints/Reports Regarding Claims about lnfractions in
The Handling
Financia I Reports
L.
Masa Tugas
10
Kode Etik
LL
M. LainJain
K.
Term of Office Code
of Ethics
M. Others.
Page PIAGAM KOMITE AUOIT
Audit
Committee Membership
E.
1. 2.
Fax. | (62-21) 669 6237 Fax. : (62-21) 555 190s Fax. : (62-21) 598 4415
Table oI Contents
Pdge
Pendahuluan
1. 2.
. . . .
I
AUDIT COMMITTEE CHARTER
li
@ P7
SELAI'AT SEMPUBNA TbK
MANUFACTURER OF AUTOMOTIVE PARTS MEMBER OF ADR GROUP. AUTOMOTIVE DIVISION Head Office Factory Faclory
1 2 E-mail
A.
: : : :
lndonesia lndonesia .
Wisma ADR, Jl. Pluit Raya I No. 1, Jakarta 14440 Jl. Kapuk Kamal Raya No. 88, Jakarta 14470 Komplek lndustriADR, Desa Kaduiaya, Curug, Tangerang 15810 - lndonesia adr@adr{roup.com
[email protected] [email protected]
.
A,
Pendahuluan
Penerapan prinsip tata kelola perusahaan yang handal atau "Good Corporate Governance" ("GCG") di dalam lingkungan PT Selamat Sempurna Tbk dan Entitas Anaknya ("Perseroan") merupakan bagian
penting yang tidak terpisahkan dari upaya pencapaian visi dan misi Perseroan. Salah satu
. . . .
. . Phone : (62'21) 598 4388 (Hu nting) . sales.marketing@adr{roup.com . Phone:(62-21)661 OO33 Phone |(62-21)5551646
0244
Fax.: (62-21) 669 6237
(Hunting)
Fax. : (62-21) 555 1905 Fax. r(62-21)5984415
- 669
Web: www.smsm.co.d
lntroduction
The implementation of Good Corporate Governance ("GCG") principles within PT Selamat Sempurna Tbk and its subsidiaries ("The Company") is a vital and integral part of efforts to achieve the Company's vision and mission. One way of implementing GCG is by
bentuk pelaksanaan GCG tersebut adalah dengan merumuskan fungsi dan tugas darl setlap organ perusahaan agar proses kerja dapat dijalankan dan dikelola secara transparan, akuntabel, bertanggung jawab, independen dan wajar
formulating the function and task for each organ within the Company to ensure that the work process is carried out and maintained in a
Dengan tujuan agar Perseroan dikelola sesuai dengan prinsip-prinsip GCG yang dilaksanakan
ln pursuit of its objective for the Company to be
pada
consistent manner as well as in compliance with the law and regulations, the Company needs to form an Audit Committee that works professlonally and independently to support the Board of Commissioners oversight functions. ln line with the implementation of GCG, the Audit Committee's role is therefore, vital for supportlng and enhancing the Board of Commissioners oversight function by, among others: r Enhancing the quality of the financial statements; . Monitoring the effectiveness of the internal control system and; . ldentifying aspects that require the Board of Commissioners attention.
secara konsisten dan patuh peraturanperundangan, Perseroan
perlu
membentuk Komite Audit yang bekerja secara profesional dan independen untuk membantu Dewan Komisaris dalam melaksanakan fungsi pengawasannya. Seiring dengan penerapan GCG, maka peran Komite Audit menjadi sangat penting untuk membantu dan meningkatkan kinerja Dewan
Komisaris dalam menjalankan
fungsi
pengawasannya, antara lain:
.
. .
Meningkatkan kualitas laporan keuangan; Memantau efektivitas sistem pengendalian internal dan; Mengidentifikasi hal-hal yang memerlukan perhatia n Dewan Komisaris.
Mengingat perannya yang strategis, maka dipandang perlu membuat acuan dan program kerja bagi Komite Audit yang ditetapkan oleh Dewan Komisaris, sebagai landasan bagi Komlte
Audit untuk
menjalankan
kewenanga nnya
berdasarkan ketentuan yang berlaku, dalam bentuk Piagam Komite Audit (Audit Committee Charter) yang selanjutnya disebut Piagam.
transparent, accountable,
responsible,
independent and fair manner.
managed in line with GcG principles in both
a
ln view of its strategic role, guidelines and work
program for the Audit Committee therefore, need to be formulated and endorsed by the Board of Commissioners, which will serve as the foundation from where the Audit'Committee shall exercise its authority on the basis of the prevailing rules and regulations, in the form of an Audit Committee Charter that is hereby referred to as "the Charter".
PaBe | 1 PIAGAM KOMITE AUDfi
I
AUDIT COMMITTEE CHARTER
@
P7 SELAJTA7 SETPURNATbK MANUEACTURER OF AUTOMOTIVE PARTS MEMBER oF ADR GRoup-AUToMoi*e ovlsrou
Head Ofiice Factory 1 Faclory 2 E-mail
B.
Wisma AOR, Jl. Pluit Raya I No. 1, Jakarta 14440 - lndoneEia Jl. Kapuk Kamd naya No. 88, Jakarta 14470 _ lndonesia Komplek lndustriADR, Desa Kadujaya, Curug, Tangerang .t581o _ lndonosia
[email protected] [email protected] [email protected]
.
.
Dasar Hukum
governed by
Fax.: (62-21) 669 6297 Fax.: (62-21i555190s Fax.: (62,21) S9B,t41S Web:www.smsm.co.id
issued under and shall be
2. The Jakarta Stock Exchange regulation No. Kep-3OS/ BEI /O7 -2004 regarding the General Rules on the Registration of the Equity-tike Securities on the Stock Exchange.
C.
Komite Audit Perseroan dibentuk oleh dan bertanggung jawab kepada Dewan Komisaris
n
pengendalian internal, pelaksanaan fungsi audit
internal dan eksternal, implementasi good corporate governance (GCG) serta kepatuhan
n
yang
berlaku.
Keanggotaan Komite Audit
Objective
The Audit Committee was formed by, and is responsible to, the Board of Commissioners with the purpose of assisting the Board of Commissioners to support the effectiveness of implementation of the oversight/supervision duties and functions on matters related to financial reporting, internal control systems, the implementation of internal and external audits, implementation of good corporate governance (GCG), and compliance with applicable laws and regulations
dengan tujuan membantu Dewan Komisaris dalam rangka mendukung efektivitas pelaksanaan tugas dan fungsi oversight/pengawasa atas hal-hal terkait dengan laporan keuangan, sistem
terhadap peraturan perundang-undanga
is
:
Guidelines of Audit Committee
Peraturan PT Bursa Efek Jakarta No. Kep3O5/BEJ/O7 -2OO4 tentang pencatatan Saham dan Efek bersifat Ekuitas Selaian Saham yang
Tujuan
1.
. . . .
1. Regulation of Financial Services Authority No. 55/POJK.04/2015 dated 23 Desember 2015 concerning Establishment and Work
Keuangan
Desember 2015 tentang Pembentukan dan pedoman Pelaksa naa n Kerja Komite Audit.
Diterbitkan oleh Perusa haan Tercatat.
D.
[email protected]
This Charter
:
1. Peraturan Otoritas Jasa No.55/POJK.04l2015 tanggal 23
C.
Phon6 : (62-21) 661 0O3g - 669 0244 Phone: (62-21) 5S5.t646 (Hunting) Phone: (62-21) s98 4388 (Hunting)
hegal Basis
Piagam ini dikeluarkan dan diatur oleh
2.
. . . .
D.
Membership of Audit Committee
1.
Komposisi dan Struktur Komite Audit
Composition and Structure
of the Audit
Committee
a.
Anggota Komite Audit diangkat
dan
diberhentikan oleh Dewan Komisaris.
a. Member
of audit Committee
are
appointed and dismissed by the Board of Commissioners hereinafter referred to as "BOC".
Komite Audit bertanggung jawab kepada Dewan Kbmisaris.
c.
Komite Audit terdiri dari sekurangkurangnya 3 (tiga) anggota, terdiri dari : 1) Sekurang-kurangnya 1 (satu) Komisaris
PIAGAM I(OMITE A UDIT
I
AIJDIT COMMIT1EE CHARTER
b. The Audit Committee is responsible the Boc. The Audit Committee at least 3 (three) members conslsting of
1)
:
At least 1 (one) tndependent Page | 2
@
PT SELAMAT SEI,'PUFNA TbK MANUFACTURER OF AUTOMOTIVE PARTS MEMBER OF ADR GROUP - AUTOMOTIVE DIVISION
Head Office Factory 1 Factory 2 E-mail
Wisma ADR, Jl. Pluit Raya I No. 1, Jakarta 14440 - lndon€sia Jl. lGpuk Kamal Rays No. 88, Jakarta 14470 - lndon€sia Komplek lndustriADR, Desa Kadujaya, Curug, Tang€Eng 15810 - tndonesia adr@adr{roup.com
[email protected] [email protected]
.
. .
.
Phone : (62-21) 661 0033 - 669 0244 Phons: (62-21) 555 1646 (Huntlng) PhonE: (62-21) 598 4388 (Hunting)
[email protected]
lndependen, bertindak sebagai Ketua Komite Audit.
2)
Anggota lainnya harus berasal
dari
Zl
dengan
Perseroan.
2.
Audit
Anggota Komite Audit harus memiliki
integritas yang tinggi,
Z.
Sekurang-kurangnya
a.
kemampuan,
1
(satu)
anggota
Komite Audit memiliki latar belakang akademis dan kemampuan di bidang
Committee
Audit Committee members should have high integrity, capability, knowledge, adequate experience in line with their respective academic backgrounds, and have the ability to communicate well.
members should have academic background and skill in accounting or
akuntansi atau keuangan.
finance.
Anggota Komite Audit harus memiliki pengetahuan yang baik dalam membaca
good knowledge to read
Audit Committee members should have
Anggota Komite Audit harus memiliki
d.
perundang-undangan di bidang pasar modal dan peraturan perundang-unda nga n lain yang terkait dengan pasar modal.
Audit Committee members should have good knowledge about capital market laws and regulations and other capital market related laws and other regulations.
Anggota Komite Audit harus memahami bisnis Perseroan, proses audit dan
Audit Committee members
manajeme"n resiko.'
process and risk management.
Anggota Komite Audit haruslah bukan merupakan pegawai Kantor Akuntan publik,
Kantor Konsultan Hukum atau pihak lain yang memberi jasa audit, non audit atau jasa konsultasi lainnya kepada Perseroan dalam riaktu 6 (enam) bulan terakhir sebelum pengangkatannya oleh Dewan
and
understand financial statements.
pengetahuan yang baik tentanB peraturan
t.
for the Audit
b. At least one of the Audit committee
dan memahami laporan keuangan. d.
Other members must be from external party who are independent from/not related in any way to the
Qualifications Membership
pengetahuan, pengalaman sesuai denga n latar belakang pendidikan, dan mampu berkomunikasi dengan baik.
b.
Webiwww.smsm,co.id
Company.
Persyaratan Keanggotaan Komite
a.
Fax. : (62-21) 669 6237 F.x. : (62-21) SSS t90S Fax.: (62-21) 5S8 4415
Commissioner, acting as Chairman of the Audit Committee.
pihak luar yang independen dari/tidak
terkait dalam cara apapun
. . . .
should
understailds company's business, audit
t.
Audit Committee members should not be staff members of Public Accountants Office, Legal Firms or other parties providing audit, non-audit or other consultative services to the Company in last 6 (six) months prior to their appointments by the BOC.
Komisaris.
PIAGAM KOMITE AUDII
I
AUDIT COMMITTEE CHARTER
Page | 3
@ P7
SELAi'AT SET'PUBNA TbK
MANUFACTURER OF AUTOMOTIVE PARTS MEMBER OF ADR GROUP. AUTOMOTIVE DIVISION Head Office Factory Factory
1 2 E-mail
: : : :
Wisma ADR, Jl. Pluit Raya I No. l, Jakarta'14440 " lndonesia Jl. Kapuk Kamal Raya No. 88, Jakarta 14470 - lndonosia Komplek lndustri ADR, Dosa Kadujaya, CurlJg, Tangerang 15810 - lndonesia gxport@adr_grcup.com corporate@adr{roup.com
[email protected]
.
.
Dengan pengecuallan dari Komisaris lndependen, anggota Komite Audit
. . . Phone: (62-21) 596,(}gS (Hunting) . . sales.ma*
[email protected] . Phone : (62-21) 661 0033 - 669 02,14 Phone i (62-21) 5551646 (Hunting)
Wlth the exception of the lndependent Commissioners, Audit Committee members should not be persons who have the authority and responsibility to plan, lead or control the Company's activities In the last 6 (six) months prior to their appointments by BOC.
h.
Audit Committee members should not,
waktu 6 (enam) bulan
sebelum pengangkatannya oleh Dewan Komisaris .
Anggota Komite Audit haruslah tidak
Web:www.smsm.co.id
. g.
haruslah bukan merupakan orang yang memiliki wewenang dan tanggung jawab untuk merencanakan, memimpin atau mengendalikan kegiatan Perseroan dalam
h.
Fax. r (62.21) 86S 6237 Fax. : (62-21) 555 1905 Fax.: (62-21) 5S8 4415
or
memiliki atau menguasai saham Perseroan,
either directly
baik langsung maupun tidak langsung. Dalam hal anggota Komite Audit
possess, or have control over the shares
of the Company. ln the
case that the Audit Committee members posses/obtain such shares out of a legal action/proceeding, the shares should be transferred to other parties in the course of six months at the most.
memiliki/memperoleh saham tersebut dari peristiwa/proses hukum, saham tersebut harus dialihkan kepada pihak lain dalam jangka waktu paling lama 6 (enam) bulan setelah diperolehnya saham tersebut. Anggota Komite Audit haruslah tidak 1)
:
Memiliki hubungan keluarga melalui
pernikahan
dan sampai
indirectly, hold,
i.
Audit Committee members should not
:
1) Have family relationship by
dengan
marriage and up to second degree
generasi kedua, baik secara vertical
by generation, either vertically or
maupun horizontal dengan Perusahaan,
horizontally, with the company, the Commissioners, Directors, or major shareholders of the Company, and
Komisaris, Direktur, atau Peme€;ang Saham Mayoritas Perseroan, dan atau
or 2l
Memiliki hubungan bisnis dengan Perseroan, baik secara langsung maupun tidak langsung yang
2)
Maintain a business relationship with the Company, either dlrectly
berhubungan dengan kegiatan usaha
or
Perseroan.
Company's business activities.
indirectly related
to
the
Anggota Komite Audit harus mematuhi
Audit Committee members
kode etik Perseroa'n.
comply to the Company's code of ethic.
Anggota Komite Audit bersedia untuk meningkatkan kompetensi secara terus-
Audit Committee members 'are willing
menerus melalui pendidikan dan pelatihan
continuously trough education
to
improve the
should
competency and
tra in ing
Page PIAGAM I(OMITE AVDIT I AUDIT COMMITTEE CHARTER
l4
@
P7 SELAfr'AT SETPURNA TbK MANUFACTURER OF AUTOMOTIVE PARTS MEMBER OF ADR GROUP. AUTOMOTIVE DIVISION
Wisma ADR, Jl. Pluit Raya I No. I, Jakarta '14440 - lndon6sia Jl. Kapuk Kamal Raya No. 88, Jakarta 14470 - lndonosia Komplek lndustri ADR, Desa Kaduiaya, Curug, Tang€rang 1591 0 - lndonesia
[email protected] [email protected] corporat€@adr{roup.com
Head Office Factory 1 Factory 2 E-mail
E.
.
.
Phon6: (62-21) 661 0033 - 6€9 0244
. .
(Hunting) 598,l3a8 (Hunting)
Phone : (62-2'l) 555 1646
Phone: (62-21)
sal€s.ma*eting@adr-grcup.@m
Tugas dan Tanggung Jawab
Duties and Responsibilities
Komite Audit wajib
The Audit Committee shall
1.
:
Memberi pendapat kepada Dewan Komisaris
Mengenali hal-hal yang memerlukan perhatian
a.
:
Melakukan penelaahan atas informasi keuangan yang dikeluarkan oleh Perseroan,
seperti laporan keuangan, proyeksi, dan laporan lainnya terkait dengan informasi keuangan.
b.
Melakukan penelaahan
perundang-undangan
2.
ldentify matters that need the
atas
ketaatan
3.
to the
BOC
on reports or
the
Board of
BOC'S
Carry out other respective duties of the BOC, coverlng among others : a. To review financial information to be released by the ComPanY, such as financial statement, proiections, and other related report regarding financial information.
b. To thoroughly
check and verlfy the with caPital comPliance Company's market laws and regulations and other laws and regulations relevant to the
lainnya
Yang
Company's activities.
berhubungan dengan kegiatan Perseroan.
d.
:
information provided by Directors (BOD) to BOC.
Perseroan terhadap peraturan perundangundangan pasar modal dan peraturan
c.
Webrwwwsm6m.co.id
attention.
Melaksanakan tugas Dewan Komisaris lainnya,
meliputi antara lain
Fax. : (82-21) 555 lg05 Fax. : (62-21) 5S8 4415
Give opinions
Dewan Komisaris.
3.
Fax.: (62-21) 869 6237
1.
terhadap laporan atau informasi yang diberikan oleh Direksi kepada Dewan Komisaris.
2.
. . . .
Memberikan pendapat independen dalam hal terjadi perbedaan pendapat antara manajemen dan akuntan atas jasa yang diberikannya.
c. To provide an independent opinion
Memberikan rekomendasi kepada Dewan Komisaris mengenai penunjukan Eksternal
d. To give
Auditor yang didasarkan
when the dissenting opinion occurs between the management and accountant for service rendered.
recommendation to BOC regarding appointment of External Auditors based on independency scope
Pada
of work and fee.
independensi, ruang lingkup penugasan dan biaya. e.
f.
To thoroughly check and verifY the implementation of examinations
Melakukan penelaahan atas pelaksanaan pemeriksaan yang dllakukan oleh lnternal Auditor dan pelaksanaan tindak lanjut oleh Direksi atas temuan lnternal Audltor
dan
pelaporan kepada Dewan Komisaris terhadap berbagai
Melakqkan penelaahan
resiko yang dihadapl Perseroan
dan
pelaksanaan kegiatan manajemen resiko
yang dilakukan oleh Direksi,
apabila
Perseroan tidak memiliki fungsi pemantau
carried out by the lnternal Auditors
f.
To review and report to the BOC the various risks faced by the Company and
the
implementation
management's actlvity bY
of
the
risk
BOD, if risk
the Company does not have a revlew function under the BOC.
Page PIAGAM KOMITE AUDIT I AUDIT COMMIi|EE CHARTER
l5
@ P7 SELAf,TAT SET|PURNA TbK MANUFACTURER OF AUTOMOTIVE PARTS MEMBER OF ADR GROUP- AUTOMOTIVE DIVISION
. . lndone6ia . Phono : (62-21) 598 4388 (Hunting) . . erport@adr{rcup,com . salEs.ma*
[email protected] .
'1, Jakarta 1,1440 - lndonEsia Jl. Kapuk Kamal Raya No. 08, Jakart6 14470 - lndonasia Komplek lndustriADR, Desa Kadujaya, Curug, Tanggrang 15810 -
Head Office Factory 1 Factory 2 E-mail
wisma ADR, Jl. Pluit Raya I No.
.
adr@adr{roup.com
coDorate@adr{roup.com
Phone: (62-21) 661 0033 - 669 0244 Phon6: (62-21) 555 1646 (Hunting)
Fax.:{62-2'1) 669 6237 Fax. : (62-21) 555 1905 Fax.: (62-21) 598 4415
W6b:
[email protected]
resiko di bawah Dewan Komisaris.
Menelaah pengaduan yang berkaitan dengan proses akuntansi dan pelaporan
5.
i.
j.
accounting process
and
financial
reporting.
keuangan.
h.
To review any delation that relates to
h.
Menelaah dan memberikan saran kepada Dewan Komisaris terkait dengan adanya potensi benturan kepentingan.
To review and give advice to BOC in relation to the potential of conflict of interest.
Menyelidiki indikasi kesalahan
To investigate any indications of
ketidakwajaran
mistake in the resolution of the Board of Director's meeting or an irregularity
dalam atau pelaksanaan keputl,lsan
keputusan rapat Direksi
a
rapat Direksi. Penyelidikan tersebut dapat dilakukan oleh Komite Audit maupun Pihak lndependen yang ditunjuk oleh Komite Audit atas biaya Perseroan.
in implementing the resolution of the Board of Directors' meeting. Such
Memeriksa dan melaporkan kepada Dewan Komisaris terkait adanya keluhan kepada
To check and report to the
investigation can be conducted by the Audit Committee or independent party appointed by Audit committee on the Listed company's expense. BOC
complaints related to the Company.
Perseroan.
resiko dan potensi resiko yang dihadapi
To report the implementation of risk management and the potential risks
oleh Perseroan.
faced by the company.
Menjaga kerahasiaan dokumen rahrsia,
To safeguard the confidentiality of the Company's confidential documents, data and information.
Melaporkan pelaksanaan
t.
manajemen
data dan informasi Perseroan.
F.
F.
Wewenang
1.
Komlte Audit meriiliki wewenang untuk
Authority
1.
mengakses semua data atau informasi mengenai staf, dana, aset dan sumber daya
Perseroan lainnya sehubungan
funds, assets and the Company's other resources in respect of the performance of
dengan
its duties.
pelaksanaan tugasnya.
2.
The Audit Committee has the authority to access all records or information on staff,
2.
pihak-pihak yang menjalankan tanggung jawab lnternal Audit, Eksternal Audit dan Manajemen
The Audit Committee shall communicate directly and indirectly with Company's staff and parties that has the responsibility of Company's lnternal Audit. External Audit
Resiko Perseroan.
and Risk Management.
Komite au_dit dapat berkomunikasi secara langsung dan tidak langsung dengan staf dan
Page PIAGAM KOMITE AUDII
I
AUDIT COMMITTEE CHARTER
l6
(E P7 SELATAT SEfr'PUBNA
IbK
MANUFACTURER OF AUTOMOTIVE PARTS MEMBER OF ADR GROUP . AUTOMOTIVE DIVISION Head Office Factory Factory
1 2 E-mail
: : : :
3.
. lndonesia . lndonesia lndonesia . . corporate@adr{roup.com .
[email protected] .
Wisma ADR, Jl. Pluit Raya t No. 1, Jakarla |4440 Jl. Kapuk KamalRaya No.88, Jakarta 14470Komplek lndustriADR, Desa f€dujaya, Curug, Tangorang 15810 -
Phono: (62-21) 861 0033 - 669 02,14 Phone: (62-21) 5551646 (Huniing) Phone: (62"21) 598,1388 (Hunting)
[email protected]
sales.marketing@adr{rcup.com
Komite Audit dapat melibatkan
pihak
3.
independen di luar anggota Komite Audit untuk
membantu pelaksanaan tugasnya 4.
Fax.: (62-2'l) 669 6237 Fax.: (62'21) 5551905
Far.: (62-21) 598 4415 Webl wwwsmsm.co.id
The Audit Committee shall involve independent party outside Audit Committee
Uika
diperlukan).
. . . .
to
assist Audit Committee's
work (if needed)
Dalam pelaksanaan tugas dan tanggung jawabnya, Komite Audit harus bekerjasama dengan Unit Audit lnternal Perseroan.
4.
ln carrying out its duties and responsibilitles, the Audit Committee should cooperate with the
Company's
lnternal Audit Unit. 5.
Komite Audit harus memberikan jaminan yang wajar dari tujuannya dalam hal berikut:
a.
Untuk memastikan kepatuhan Perseroan terhadap hukum yang berlaku, peraturan dan kebijakan serta prosedur perusahaan;
b. Untuk
meningkatkan efisiensi dan efektivitas pelaksanaan kebijakan dan prosedur perusahaan serta perlindungan
5.
The Audit Committee shall
provide reasonable assurance of the achievements of its objectives in the following areas: a. To ensure the Company's compliance with the prevailing laws, regulations and corporate policies and procedures;
b. To enhance the efficiency and effectiveness of the implementation of corporate policies and procedures and
of the
terhadap aset Perseroan;
c.
protection
of the
Company's
assets;
Untuk memastikan laporan keuangan yang mengukur
akurat sebagai alat untuk
c. To
ensure reliable and accurate financial statements as a tool to measure the achievement of the
pencapaian tujuan perusa haan.
corporate goals. 6.
Komite Audit secara aktif terlibat dalam menentukan bidang pemeriksaan/penilaian
The Audit Committee is actively involved in
audit dengan pedoman sebagai berikut
examination/assessment
a. Bidang dimana sistem
:
determining
the areas of
audit
as guidelines
as
follows: pengendalian
a.
internal sangat penting.
b. Bidang yang berpotensi
untuk memaksimalkan penambahan modal dan efektivitas biaya.
Areas where internal control system
b.
Potential areas
Areas with risk
kekuasaan.
power.
Bidang yang menarik perhatian Eksternal Auditor.
PIAGAM KOMITE AUDIT I AUDIT COMMIT\EE CHARTER
to
maximize capital
gains and cost effectiveness.
Bidang dengan resiko penyalahgunaa n
Bidang dimana kekuasaan yang berwenang dicurigai.
is
cruclal.
d.
of
unauthorized
Areas where authorized power suspect.
Areas which draw the attention of External Auditors.
Page
l7
@
PT SELAI'A7 SEI,IPUBNA TbK MANUFACTURER OF AUTOMOTIVE PARTS MEMBER OF ADR GROUP - AUTOMOTIVE DIVISION
Head OfiicE Factory 1 Faclory 2 E-mail
.
7.
G.
lndoneria lndon$ia .
Wisma ADR, Jl. Pluit Baya I No. 1, Jakana 14440Jl. Kapuk Kamal Raya No. 69, Jakarta 14470 lGmplok lndustriADR, Desa Kadujaya, Curug, Tangorang 15810- lndoneBla
[email protected] coryorate@adr{roup.com 6xport@adr{roup.com
Phone : (62-21) 661 0033 - 669 02,14 Phone i (62-21) 555 1646 (Hunting) Phonei (62-21) 598 a388 (Hunting)
[email protected]
. . . .
Fax.: (62-21)
6AS 6237
Fax. : (62-21) 555 1905 Fax.: (62-21) 5984415
W6b: www.smsm.co.ld
7" The Audit committee shall do
Komite Audit akan melakukan kewenangan lain yang diberikan oleh Dewan Komisaris.
other
authority as instructed by Boc.
G. Work Procedures
Tata Cara dan Prosedur Kerja
Komite Audit membuat rencana kerja setiap tahun
yang terdiri dari jadual pertemuan,
. . . .
The Audit Committee formulates a work plan annually that comprise of the schedule for the meetings, the agenda including the parties that will be invited to the meeting such as the Public Accounting Firm, the Company's management,
agenda
termasuk pihak pihak yang akan diundang dalam rapat sepertl Akuntan Publik, Manajemen Perseroan, lnternal Audit dan/atau pihak lainnya yang dipandang perlu untuk mendukung tugas dan tanggung jawabnya. Agenda rapat Komite Audit diselaraskan dengan rencana kerja tahunan Perseroan termasuk tetapi tidak terbatas F,ada pembahasan Laporan Keuangan dan / atau perundang undangan yang relevan.
lnternal Audit and/or other parties that is to support their task and responsibilities. The Audit Committee Meeting's agenda is aligned with the Company's business plan including, but not limited to, discussions of the Financial Statement and/or other relevant rules and deemed necessary
regulations.
H.
Kebijakan Penyelenggaraan Rapat Rapat
a.
b.
H.
Policy for Conducting Meetings
1.
Meetings
Komite Audit mengadakan rapat sekurangkurangnya satu kall dalam 3 (tiga) bulan.
a) The Audit
Rapat Komite Audit sekurang-kura ngnya dihadiri oleh lebih darl setengah anggota
b)
Keputusan rapat Komite Audit diambil berdasarkan musyiwarah untuk mufakat.
The Audit Committee meetings should
be attended by more than half of the
Komite Audit. c.
Committee should hold
meetings at least once every 3 (three) months.
Audit Committee members. c)
Resolutions of Audit Committee meeting shall be taken based on deliberation to reach a consensus
d.
Rapat Komite Audit dipimpin oleh Ketua Komite Audit, dalam hal Ketua Komite berhalangan hadir, dapat diwakili oleh salah satu anggota berdasarkan kesepakatan rapat.
d)
The Audit Committee meetings should
be chaired by the Chairman of the Audit Committee or, in the absence of the Audit Committee Chairman, by a member elected by the meeting.
Page PIAGAM (OMITE AVDIT I AUDIT COMMffTEE CHARTER
l8
@
P7 SELATAT SEI'PURNA TbK MANUFACTURER OF AUTOMOTIVE PARTS MEMBER OF ADR GROUP - AUTOMOTIVE DIVISION
Office : Factory'1 : Factory 2 : E-mail : Head
2,
lndonesia lndonesia .
Wisma ADR, Jl. Pluit Raya I No. l, Jakarta 14440 Jl. Kapuk KamalBaya No.88, Jakarta 1,1470Komplok lndustri ADR, Desa Kaduiaya, Curug, Tangorang 15810 - lndonesia corporat€@adr-group.com oxport@adr-group,com adr@adr{aoup.com
.
Phon€: (62-21) 661 0033 - 66s 0244 Phon6: (62-21) 5551646 (Hunting) Phono: (62-21) 598 4388 (Hunting)
sal€6,ma*
[email protected]
Hasil Rapat Komite Audit wajib dituangkan
Perbedaan pendapat (dissenting opinions) yang terjadi dalam Rapat Komite, wajib
www.smsm.co.ld
Differences of opinion (dissenting opinions) that occur in the meeting shall be clearly stated in the minutes of meeting along with the reasons for dissent.
l.
Sistem Pelaporan Kegiatan
Activities Reporting System
Komite Audit wajib membuat laporan tertulis kepada Dewan Komisaris atas setiap penugasan yang diberikan oleh Dewan Komisaris, meliputi
The Audit Committee should provide a written review to the Boc on the assignments given by the BOC, among
penyusunan ringkasan laporan keuangan,
others, preparation of the summary of the financial statements, evaluation on risk management, the effectiveness of internal audit assessment and other matters that require the attention of the BOC. Such report shall submit at the latest 2 (two) business days after the report is completed.
evaluasi manajemen resiko,
efektivitas penilaian audit internal dan hal-hal lain yang
memerlukan perhatian Dewan Komisaris. Laporan tersebut wajib disampaikan paling lambat 2(dua) hari kerja setelah laporan tersebut selesai. 2.
(62-21) 55519Os (82-21) 5984415
b)
dicantumkan secara jelas dalam Risala h Rapat beserta alasan perbedaan pendapat tersebut.
1.
(62-21)6696237
Minutes of meetings shall be made in each the Audit committee meeting, signed by all members of the Audit Committee who attend, and be well documented.
hadir dan didokumentasikan secara baik.
l.
Fax.: Fax.: Fax,: Web:
a)
dalam Risalah Rapat yang ditandatangani oleh seluruh anggota Komite Audit yang
b)
. . . .
2.0 Minutes of Meetings
Risalah Rapat
a)
. . . .
Berdasarkan laporan pemeriksaan, Dewan Komisaris harus memberikan rekomendasi perbaikan atau pendapat dan menyerahkan rekomendasi tersebut kepada seluruh anggota Direksi paling lambat 7(tujuh) hari kerja setelah
2.
Based on the review report, the BOC must
provide corrective recommendation or advice and submit such recommendations member of the BOD at the latest
to all
7(seven) buslness days after the BOC receives the final review report prepared by the Audit committee, along with the review re po rt.
Dewan Komisaris menerima
laporan pemeriksaan .final yang disusun oleh Komite
Audit, beserta dengan laporan pemeriksaan itu sendiri. 3.
Komite Audit menyiapkan laporan kegiatan tahunan Komite Audit untuk disampaikan kepada Deryan Komisaris. Laporan
dipublikasikan
ini
harus
dalam Laporan Ta hunan
Perseroan yang juga harus mencakup hal-hal yang berkaitan dengan : Pelanggaran yang dilakukan oleh Perseroan
-
terhadap hukum dan peraturan
yang
.3.
The Audit Committee prepares a report on the Audit Committee's activities annually to
be submitted to the BOC. This report is published in the Company's Annual Report which should also include things related to the following matters
-
:
A violation conducted by the Company
against
the
prevailing laws
and
Page PIAGAM I(OMITE AVDIT I AUDIT COMMITTEE CHARTER
l9
@
P7 SELAI'AT SET'PUBNA TbR MANUFACTURER OF AUTOMOTIVE PARTS MEMBER OF ADR GROUP - AUTOMOTIVE DIVISION
1, Jakarta 14,140 - lndon€sia Jl. Kapuk Kamal Raya No. 88, Jakarta 14470 - lndon€sie Komplek lndustri ADR, O6sa Kaduiaya, Curug, Tangorang 15810 - lndon€sla
[email protected] corporat€@adr{roup.com
[email protected]
Head Office Factory 1 Factory 2 E-mail
Wsma ADR, Jl. Plult Raya I No.
.
-
.
. .
- A
dan indepedensi auditor Perseroan
Perseroan wajib melaporkan kepada Otoritas Jasa Keuangan setiap pengangkatan dan pemberhentian Komite Audit paling lambat 2(dua) hari kerja setelah pengangkatan atau
4.
5.
Perseroan.
J.
Pelanggaran Pelaporan Keuangan
Ketua Komite Audit dapat meminta Kepala melakukan
investigasi.
2.
2. lt
was necessary, the BOC, calling for clarification directly from the Board of Directors or ask recommendation of the Audit Committee to designate investigators independent to make decisions.
Dewan Komisaris, apabila diperlukan, dapat meminta klarifikasi langsung dari Direksi ataupun meminta rekomendasi dari Komite Audit untuk menunjuk investigator independen
K.
Masa Tugas
1.
2.
lnformation pertaining to the appointment or termination as mentioned above must be uploaded in the lndonesian Stock Exchange (lDX) as well as the Company's website.
The handling of complaints/ reports regarding claims about infractions in financial reports
guna mengambil keputusan
K.
(OJK)
Committee when received reports/complaints pertaining to the process of accounting and financial reporting the company : 1. Chairman of the Audit Committee will call for Head Division of lnternal Audit to conduct the investigation.
keuangan Perseroan:
Divisi Audit lnternal untuk
The Company is required to submit to the
A procedure will be carried out by the Audit
Prosedur yang akan dilaksanakan oleh Komite Audit la poran/pengaduan yang proses berkaitan dengan akuntansi dan pelaporan
apabila menerima
1.
in
Financial Servlces Authority
pengangkatan dan wajib dimuat dalam dan/atau Situs Web
Penanganan Pengaduan/ Pelaporan Dugaan
Web:www,smsm.co.id
information pertaining to the appointment and termination of the Audit Committee within a period of not more than 2 (two) working days from the date of the appointment or termination.
pemberhentian.
Situs Web Bursa Efek
Fax. : (62-21) 669 6237 Fax. : (62-21) 555 1905 Fax.: (62-21) 598,1415
and
Uika
ada )
mengenai pemberhentian di atas
. . . .
preparing the mistake/error Company's financial statement, internal control Company's auditors independence (if any)
Kesalahan dalam penyusunan laporan
5. lnformasi
[email protected]
regulations (if any)
berlaku Uika ada)
keua ngan Perseroan, pengendalian internal
4.
Phon6 : (62-21) 66'1 0033 - 669 02,t4 Phone: {62-21) 555 1646 (Hunling) Phone : (62-21) 598 4388 (Huntlng)
Term of Office
sebagaimana diatur dalam Anggaran Dasar
The Audit Committee members term of office shall not exceed the BOC'S term of office as stipulated in the company's
Perseroan.
Articles of Association.
Masa jabatan anggota Komite Audit tidak boleh
melebihi masa jabatan Dewan
Komisaris
Setelah menyelesaikan masa jabatan pertama,
2.
Upon completion of the first term of office, Page 110
PIAGAM KOMITE AUDIT
I
AUDIT COMMITTEE CHARTER
@ P7
SEI.Ai'AT SET'PURNA 7bK
MANUFACTURER OF AUTOMOTIVE PARTS MEMBER OF ADR GROUP - AUTOMOTIVE DIVISION
. . 15810'lndon€sia .
lndoneEia lndonosia
WismaADR, Jl. Pluit Raya lNo. 1, Jakarta 121440 Jl. Kapuk lGmalRaya No.88, Jakarta 14470Komplek lndustriADR, Desa Kadujaya, Curug, Tangerang
Head Olfice Factory 1 Faclory 2 E-mail
Phon6: (62-21)661 0033 - 669 02,14 Phon6: (62-21) 555 1646 (Hunting) Phone: (62-21)598 4388 (Hunting)
. . .
Fax.: (62-21) 669 6287 Fax.: (62-2'l) 5551905 Fax,: (82-21) 5984415
adr@adr{roup,com.corporale@adr{roup.com.export@adr{roup,
[email protected]:www.smsm.co.id
the Audit Committee members can
anggota Komite Audlt dapat diangkat kembali selama l. (satu) kali masa jabatan.
appointed for 1 (one) successive term only.
Kode Etik
Code of Ethics
Kode Etik Komite Audit Perseroan meliputi prinsipprinsip sebagai berikut :
The Audit Committee of the Company's Code Ethics includes the following prlnciples:
1.
lntegritas
1.
lntegrity
tanggungjawabnYa wajib
mempertahankan integritasnya yang dilandasi oleh prinsip kejujuran, keadilan, kebijaksanaan dan tanggung jawab.
maintaining integrity which is based by the principle of honesty, justice, wisdom and responsibility.
tugas dan
3.
of
Members of the Audit Committee in carrying out his/her duties and mandatory
Anggota Komite Audit dalam melaksanakan
2.
be
Obyektivitas Anggota Komite Audit melaksanakan tugas dan tanggungjawabnya secara profesional tanpa pengaruh dari kepentingan pribadi ataupun pengaruh/tekanan dari pihak manapun.
Kerahasiaan
a)
2.
objectivity Members of the Audit Committee shall perform the duties and responslbilities in a professional manner and independent without the influence of private interests or influence/pressure from any party'
3.
Confidentiality
Anggota Komite Audlt yang masih, dan yang sudah tidak menjabat lagi sebagai anggota Komite, wajib menjaga kerahasiaan dokumen, data, dan informasi perseroan
a)
yang diperoleh sewaktu menjabat sebaBai anggota Komite, baik dari pihak internal
maupun pihak eksternal dan digunakan untuk kepentingan
hanYa
pela ksanaan
tugasnYa.
b)
b)
Anggota Komite dilarang menyalahgunakan
informasi penting yang berkaitan dengan perseroan untuk keuntungan pribadi.
Members of the Audit committee are still abandoned and served again as a member of the Committee, is obligated to maintain the confidentiality of documents, data and information acquired by the Company while serving as members of the Committee, both from internal an external parties and is used only for the PurPoses of the execution of duty. Members of the Audit committee are prohibited from abusing the vital information relating to the Company for personal gain.
.
4.
Kompetensi
a)
melaksanakan
tugas dan
.4. tanggung
Competence
a)
apply
jawabnya secara profesional
dengan pengetahuan, keahlian, mengaplikasikan dan pengalamannYa.
b) mengikuti perkembangan peraturan perunda ng-undangan
di bidang perbankan,
Pasar Modal dan
Peraturan
Carry out his duties professionally and
the
knowledBe, skills, and
experiences.
b)
Follow the development of laws and regulations as well as other provisions relating to the business activities of the Page 111
PIAGAM KOMITE AVDIT I AUDIT COMMffTEE CHARTER
@
P7 SELAMAT SEf,IPUBNA TbR MANUFACTURER OF AUTOMOTIVE PARTS MEMBER OF ADR GROUP - AUTOMOTIVE DIVISION
Wisma ADB, Jl. Pluit Raya I No. 1, Jakarta '14440 - lndonosia Jl. Kapuk lGmd Raya No. 88, Jakarta 14470 - lndonesla Komplek lndu6triADR, D€sa Kadujaya, Curug, Tangerang 15810 - lndonesia adr@adr{oup.com
[email protected] [email protected]
Head Office Factory 1 Faclory 2 E-mail
.
.
perundangundangan
serta
Phon€: (62-21) 661 0033 - 669 0244
. .
Phone : (62-21) 555 1646 Phone | (62-21) 598 4388
Sales.ma*
[email protected]
Fax. r (62-21) 669 6237 Fax. : (62-21) 5551905 Fax. : (62-21) 598 4415
Webiwww.smsm.co.id
memelihara kompetensi profesionalnya dengan mengikuti perkembangan dan praktek-praktek terbaik dalam bidang akuntinB, pengauditan dan pengendalian
Maintain professional competence by following developments and best practices in the areas of accounting,
internal.
Corporate Governance.
auditing, internal control,
M.
Penutup
1.
. . . .
Company.
ketentuan
lainnya yang berhubungan dengan kegiatan usaha Perseroan.
c)
(Huntlng) (Hunting)
Good
Closing
Audit Committee Charter periodically will
ini secara berkala akan untuk disesuaikan dengan dievaluasi Piagam Komite Audit
be evaluated at regular intervals.
perkembangan peraturan yang berlaku.
2.
Piagam Komite Audit tanggal ditetapkannya.
ini berlaku efektif
Ditetapkan Tanggal
/
di/
This Audit Committee Charter shall become effective as of the date of issuance.
sejak
: :
lssued at
Date
Dewan Komisaris
WP
/
.takarta
L
29 March 2016
Board of Commissioners
Handi Hidayat Suwardi Komisaris lndependen
Djoio Hartono
lndependent Commissioner
Commissioner
/
Komisaris
/
Page 112 PIAGAM (OMITE AVDII
I
AUD'T COMMIfiEE CHARTER
