TATA KELOLA PERUSAHAAN
CORPORATE GOVERNANCE
Tanggung Jawab Sosial Perusahaan
Corporate Social Responsibility
123
PT Voksel Electric Tbk.
Annual Report 2020
Analisis dan Pembahasan Manajemen
Management Discussion
and Analysis
KOMITE DI BAWAH DEWAN KOMISARIS
COMMITTEE UNDER THE BOARDOF COMMISSIONERS
KOMITE AUDIT
AUDIT COMMITTEE
Tugas dan Tanggung Jawab
Duties and Responsibilities
Perseroan memiliki Komite Audit yang bertanggung jawab
langsung kepada Dewan Komisaris berdasarkan Keputusan
Otoritas Jasa Keuangan No. KEP-642/BL/2012 yang
kemudian diperbarui pada tahun 2015 melalui Peraturan
OJK 55/POJK.04/2015 tanggal 23 Desember 2015 tentang
Pembentukan dan Pedoman Pelaksanaan Kerja Komite
Audit. Pedoman Komite Audit dalam menjalankan tugasnya
adalah Piagam Komite Audit dan Peraturan Otoritas Jasa
Keuangan No. 13/POJK.03/2017 tentang Penggunaan
Jasa Akuntan Publik dan Kantor Akuntan Publik dalam
Kegiatan Jasa Keuangan. Ruang lingkup Piagam Komite
Audit mencakup tugas, tanggung jawab serta wewenang,
komposisi, struktur, persyaratan keanggotaan, tata cara dan
prosedur kerja, kebijakan, serta masa tugas. Hingga akhir
tahun 2020, Komite Audit beranggotakan 3 orang.
The Company has an Audit Committee which is responsible
directly to the Board of Commissioners based on the
Financial Services Authority No. KEP-642/BL/2012 which was
later updated in 2015 through Financial Services Authority
55/POJK.04/2015 dated December 23, 2015 concerning
the Establishment and Guidelines of Audit Committee
Duty Implementation. The Audit Committee’s guidelines in
implementing their duties are the Audit Committee Charter
and Financial Services Authority No. 13/POJK.03/2017
concerning the use of Public Accountant and Public
Accounting Firm Services in Financial Service Activities.
The scope of Audit Committee Charter consists of duties,
responsibilities and authorities, composition, structure,
membership requirements, work procedures, policies, as
well as terms of service. Until the end of 2020, the Audit
Committee has 3 members.
Tugas dan tanggung jawab Komite Audit adalah membantu
DewanKomisarismenjalankantugasdanfungsipengawasan.
Tugas dan tanggung jawab Komite Audit terdiri dari:
a. Melakukan penelaahan 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;
b. Melakukan penelaahan atas ketaatan terhadap
peraturan perundang-undangan yang berhubungan
dengan kegiatan usaha Perseroan;
c. Memberikan pendapat independen dalam hal terjadi
perbedaan pendapat antara manajemen dan akuntan
atas jasa yang diberikannya;
d. Memberikan rekomendasi kepada Dewan Komisaris
mengenai penunjukan akuntan yang didasarkan pada
independensi, ruang lingkup penugasan, dan biaya;
e. Melakukan penelaahan atas pelaksanaan pemeriksaan
oleh audit intern dan mengawasi pelaksanaan tindak
lanjut oleh Direksi atas temuan auditor intern;
f. Melakukan penelaahan terhadap aktivitas pelaksanaan
manajemen risiko yang dilakukan oleh Direksi;
g. Menelaah pengaduan yang berkaitan dengan proses
akuntansi dan pelaporan keuangan Perseroan;
The Audit Committee’s duties and responsibilities is to assist
the Board of Commissioners in carrying out their supervisory
duties and functions. The audit committee’s duties and
responsibilities are:
a. Reviewing the financial information to be published
by the Company to public and/or authorities, such as
financial statements, projections, and other statements
related to the Company’s financial information;
b. Reviewing the adherence to laws and regulations related
to the Company’s business activities;
c. Providing independent opinion in case there is a
disagreement between management and accountant on
the provided service;
d. Giving recommendations to the Board of Commissioners
regarding the appointment of accountant based on
independency, scope of duties, and fees;
e. Reviewing the implementation of audit by internal audit
and oversee the implementation of the follow up by the
Board of Directors on the findings of the internal audit;
f. Reviewing the implementation of risk management
activities undertaken by the Board of Directors;
g. Investigating complaints related to accounting and
financial reporting processes of the Company;
