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20231221_DIVA_Perubahan Profesi Penunjang_31561423.pdf

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 Nomor Surat                      192/EXT-CORP/DIVA/XII/2023

 Nama Perusahaan                  PT Distribusi Voucher Nusantara Tbk

 Kode Emiten                      DIVA

 Lampiran                         1

 Perihal                          Perubahan Kantor Akuntan Publik dan/atau Akuntan Publik

Perubahan KAP

Sesuai hasil Rapat Umum Pemegang Saham yang diselenggarakan tanggal 14 Juni 2023 Berdasarkan Persetujuan
RUPS Perseroan memutuskan menggunakan jasa Kantor Akuntan Publik Kanaka Puradiredja, Suhartono dengan
Akuntan Publik (Signing Partner) yaitu Bapak Doly Fajar Damanik, CPA untuk melakukan audit terhadap laporan
keuangan perseroan yang berakhir pada tanggal 31 Desember 2023

Pertimbangan dalam memutuskan perubahan Akuntan Publik adalah sebagai berikut :

Adapun pertimbangan dalam rekomendasi terhadap AP dan KAP dimaksud sebagai berikut:

1        Independensi AP, KAP dan Orang Dalam KAP
.Dalam memberikan jasa audit yang dilakukan AP dan KAP Kanaka Puradiredja, Suhartono kepada Perseroan, AP dan
 KAP mampu melaksanakan audit secara independen dan bebas dari benturan kepentingan sebagaimana yang diatur
 dalam undang undang yang berlaku.

2        Ruang Lingkup Audit
.Kegiatan yang dilakukan AP dan KAP Kanaka Puradiredja, Suhartono melakukan audit umum atas Laporan Keuangan
 Perseroan untuk memberikan pernyataan pendapat atas kewajaran dalam semua hal yang material, atas penyajian
 Laporan Keuangan konsolidasian sesuai dengan Standar Akuntasi Keuangan (SAK).

3         Imbalan jasa Audit
.AP atau KAP mendapatkan imbalan jasa berdasarkan kesepakatan antara Akuntan Publik dengan Perseroan yang
 tertuang dalam perjanjian.

4        Keahlian dan pengalaman AP, KAP, dan Tim Audit dari KAP
.Keahlian yang dimiliki AP, KAP dan tim Audit dari KAP adalah kemahiran profesionalnya dengan cermat, seksama dan
 kemahiran profesionalitas dan keahlian dalam melaksanakan tugasnya sebagai auditor.

5         Metodologi, Teknik dan Sarana Audit yang Digunakan oleh KAP
.AP dan KAP memiliki metodologi, teknik dan sarana audit yang memadai untuk mengaudit laporan keuangan PT
 Distribusi Voucher Nusantara Tbk.

6        Potensi risiko atas penggunaan jasa audit oleh KAP yang sama secara berturut turut
.Untuk kurun waktu yang cukup panjang Komite Audit Perseroan menilai KAP Kanaka Puradiredja, Suhartono mampu
 menjaga objektivitas dan independensinya dalam melaksanakan tugasnya sesuai dengan standar yang berlaku.

7        Hasil evaluasi terhadap pelaksanaan pemberian jasa audit atas Informasi
.Keuangan historis tahunan oleh AP dan KAP pada periode sebelumnya (apabila ada); Evaluasi yang diberikan kepada
 KAP Kanaka Puradiredja, Suhartono dalam Laporan Keuangan PT Distribusi Voucher Tbk. (DIVA) untuk tahun buku
 yang berakhir pada tanggal 31 Desember 2022 adalah baik sesuai dengan standar yang berlaku.


Demikian rekomendasi Komite Audit dalam Penunjukkan Akuntan Publik dan/atau Kantor Akuntan Publik kami
sampaikan.

  Demikian untuk diketahui.


  Hormat Kami,
  PT Distribusi Voucher Nusantara Tbk
Page 2
Septi Suryani

Corporate Secretary




PT Distribusi Voucher Nusantara Tbk
AXA Tower Lt. 7, Suite 5, Kuningan City
Telepon : +6221 30480712, Fax : +6221 30480713, www.ptdvn.com



Nama Pengirim                      Septi Suryani

Jabatan                            Corporate Secretary
Tanggal dan Waktu                  21-12-2023 16:29

Lampiran                          1. Surat Pengantar Penunjukkan AP KAP Diva 2023.pdf


Dokumen ini merupakan dokumen resmi PT Distribusi Voucher Nusantara Tbk yang tidak memerlukan tanda tangan
    karena dihasilkan secara elektronik oleh sistem pelaporan elektronik. PT Distribusi Voucher Nusantara Tbk
                   bertanggung jawab penuh atas informasi yang tertera didalam dokumen ini.
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  Letter / Announcement No.           192/EXT-CORP/DIVA/XII/2023

  Issuer Name                         PT Distribusi Voucher Nusantara Tbk

  Issuer Code                         DIVA

  Attachment                          1

  Subject                             Change of Public Accountant

Change of Public Accountant

According to the results of the General Meeting of Shareholders held on 14 June 2023 Based on: GMS Approval , The
Company decided to use the services of a Public Accounting Firm: Kanaka Puradiredja, Suhartono with Public
Accountant (Signing Partner), namely: Mr. Doly Fajar Damanik, CPA To conduct an audit of the company's financial
statements ending on 31 December 2023
The decision to change the Issuer’s Public Accountant was based on the following considerations:


The considerations for the recommendation of the Public Accountant (PA) and Public Accounting Firm (PAF) are as
follows:

1          Independence of PA, PAF, and Internal Personnel of PAF
.In providing audit services carried out by PA and PAF Kanaka Puradiredja, Suhartono to the Company, PA and PAF are
 able to carry out audits independently and free from conflicts of interest as regulated in applicable laws.

2          Scope of Audit
.Activities carried out by PA and PAF Kanaka Puradiredja, Suhartono carried out a general audit of the Company's
 Financial Reports to provide a statement of opinion on the fairness in all material matters, on the presentation of the
 consolidated Financial Statements in accordance with Financial Accounting Standards (SAK).

3          Compensation for Audit Services
.The PA or PAF receives service fees based on an agreement between the Public Accountant and the Company as
 stated in the agreement.

4         Expertise and Experience of PA, PAF, and the Audit Team of the PAF
.The expertise possessed by PA, PAF and the Audit team from PAF is professional skills with care, thoroughness and
 professional skills and expertise in carrying out their duties as auditors.

5        Methodology, Techniques, and Audit Tools Used by the PAF
.PA and PAF have adequate methodology, techniques and audit facilities to audit the financial reports of PT Distribution
 Voucher Nusantara Tbk.

6         Potential Risks Associated with the Consecutive Use of Audit Services by the Same PAF
.For quite a long period of time, the Company's Audit Committee assessed that PAF Kanaka Puradiredja, Suhartono was
 able to maintain objectivity and independence in carrying out its duties in accordance with applicable standards.

7         Results of the evaluation of the implementation of provision of audit services on information
.Annual historical finances by AP and KAP in previous periods (if any); Evaluation given to PAF Kanaka Puradiredja,
 Suhartono in the Financial Report of PT Distribution Voucher Tbk. (DIVA) for the financial year ending 31 December
 2022 is good in accordance with applicable standards.


Therefore, we present the considerations in the appointment of a Public Accountant and/or Public Accounting Firm.
 Thus to be informed accordingly.


 Respectfully,
 PT Distribusi Voucher Nusantara Tbk
Page 4
Septi Suryani

Corporate Secretary




PT Distribusi Voucher Nusantara Tbk
AXA Tower Lt. 7, Suite 5, Kuningan City
Phone : +6221 30480712, Fax : +6221 30480713, www.ptdvn.com



Sender Name                         Septi Suryani

Function                            Corporate Secretary

Date and Time                       21-12-2023 16:29

Attachment                         1. Surat Pengantar Penunjukkan AP KAP Diva 2023.pdf


   This is an official document of PT Distribusi Voucher Nusantara Tbk that does not require a signature as it was
      generated electronically by the electronic reporting system. PT Distribusi Voucher Nusantara Tbk is fully
                            responsible for the information contained within this document.

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