PT Wijaya Karya (Persero) Tbk 673 Laporan Tahunan 2023 | Annual Report 2023 Tinjauan Pendukung Bisnis Business Support Overview Tata Kelola Perusahaan Good Corporate Governance Laporan Keuangan Financial Report Tanggung Jawab Sosial dan Lingkungan Corporate Social Responsibility KEBIJAKAN PENUNJUKAN AKUNTAN PUBLIK Akuntan Publik merupakan organ eksternal Perseroan yang memiliki peran penting dalam memberikan opini terkait kesesuaian penyajian laporan keuangan Perseroan dengan Standar Akuntansi Keuangan (SAK) yang berlaku di Indonesia. Penunjukan Akuntan Publik ditetapkan melalui RUPS Tahunan berdasarkan rekomendasi si Dewan Komisaris dan Komite Audit. Proses pemilihannya dilakukan sesuai dengan mekanisme pengadaan barang dan jasa yang berlaku. Untuk menjamin independensi dan kualitas hasil pemeriksaan, Auditor Eksternal yang ditunjuk tidak boleh memiliki benturan kepentingan dengan Perseroan. Proses Penunjukan Akuntan Publik Process for Appointing Public Accountant Komite Audit Audit Committee 1 2 3 4 5 DEWAN KOMISARIS Board of Commissioners DIREKSI Board of Directors RUPS GMS KANTOR AKUNTAN PUBLIK Public Accounting Firm 1 Komite Audit Audit Committee 2 Dewan Komisaris Board of Commissioners 3 Direksi Board of Directors Komite Audit melakukan evaluasi atas pelaksanaan KAP tahun sebelumnya dan kemudian mengadakan rapat pembahasan pengadaan jasa audit KAP. Hasil evaluasi KAP kemudian disampaikan kepada Dewan Komisaris dan memberikan saran terkait pengadaan jasa audit KAP berdasarkan rapat Komite Audit. Audit Committee evaluates the previous year’s KAP and holds a meeting to discuss the procurement of KAP audit services. The KAP evaluation results are submitted to the Board of Commissioners with suggestions regarding the procurement of KAP audit services based on the Audit Committee meeting. Dewan Komisaris meminta Direksi untuk melakukan proses pengadaan Jasa Audit KAP berdasarkan hasil evaluasi KAP dan sesuai dengan ketentuan WIKA. Board of Commissioners requests the Board of Directors carry out the KAP Audit Services procurement process based on the KAP evaluation results and in accordance with WIKA’s provisions. Melakukan proses pengadaan Carry out the procurement process 4 Dewan Komisaris Board of Commissioners 5 RUPS GMS Mengajukan usulan jasa Audit KAP kepada RUPS Submit KAP Audit service proposal to the GMS Menetapkan jasa audit KAP Determine the KAP audit service PUBLIC ACCOUNTANT APPOINTMENT POLICY Public Accountant is an external organ of the Company that has an important role in providing opinions regarding conformity of the presentation of the Company’s financial statements with the Financial Accounting Standards (SAK) applicable in Indonesia. The appointment of Public Accountant is determined through the Annual GMS based on the recommendation of Board of Commissioners and Audit Committee. The selection process is carried out in accordance with applicable procurement mechanism for goods and services. To ensure the independence and quality of audit results, the appointed External Auditor must not have a conflict of interest with the Company. Auditor Eksternal External Auditor
RkJQdWJsaXNoZXIy NTM2MDQ5