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20241126_TFCO_Perubahan Profesi Penunjang_31791705_lamp2.pdf

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Page 1 OCR 0.903
Rekomendasi Komite Audit PT Tifico Fiber
Indonesia, Tbk dalam Penunjukan Akuntan
Publik dan/atau Kantor Akuntan Publik

Sehubungan dengan rencana penggunaan jasa
Akuntan Publik (AP) dan Kantor Akuntan Publik
(KAP) untuk Audit atas Informasi Keuangan
Historis Tahunan untuk tahun buku 2024, kami
merekomendasikan penggunaan jasa dari AP dan
KAP Purwantono, Sungkoro & Surja.

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

l. Independensi AP, KAP, dan Orang Dalam
KAP

# Berdasarkan observasi kami, AP dan KAP

Purwantono, Sungkoro & Surja dalam

memberikan jasanya telah melaksanakan

audit secara independen dan bebas dari

sebagaimana

Undang-Undang

benturan kepentingan

dimaksud dalam

mengenai Akuntan Publik.

2. Ruang lingkup audit
e Melakukan audit secara menyeluruh atas
Laporan Keuangan Perseroan untuk Tahun

buku 2024 yang dilaksanakan sesuai
dengan Standar Profesional Akuntan
Publik (SPAP).
3. Imbalan jasa audit
e Diberikan secara fair berdasarkan

penawaran harga yang diberikan oleh AP
dan KAP Purwantono, Sungkoro & Surja
dan sesuai dengan ruang lingkup jasa yang
diberikan AP dan KAP, menurut
pandangan Komite Audit termasuk dalam
nilai kewajaran.

Recommendation of the Audit Committee of PT
Tifico Fiber Indonesia, Tbk in the Appointment of
a Public Accountant and/or Public Accounting
Firm

In connection with the plan to use the services of a
Public Accountant (AP) and Public Accounting
Firm (KAP) for the Audit of Anmual Historical
Financial Information for the fiscal year 2024, we
recommend using the services of AP and KAP
Purwantono, Sungkoro & Surja.

The considerations in the recommendations for AP
and KAP are as follows:

1. Independence of AP, KAP, and KAP Insiders

e Based on our observations, AP and KAP
Sungkoro &  Surja in
providing their services have carried out
independent audits and are free from
conflicis of interest as referred to in the
Law on Public Accountants.

Purwantono,

2. Scope of audit
» Conduct @  thorough of the
Company's Financial Statemenis for the
Jiscal year 2024 which is carried out in
accordance — with — the Professional
Standards of Public Accountanis (SPAP).

audit

3. Fee for audit services
#  Provided fairly based on the price offer
provided by AP and KAP Purwantono,
Sungkoro & Surja and in accordance with
Ihe scope of services provided by AP and
KAP, according to the view of the Audit
Committee is included in the fair value.

//

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4. Keahlian dan pengalaman AP, KAP dan Tim
Audit dari KAP
e AP dan KAP Purwantono, Sungkoro &
Surja — mempunyai — keahlian — dan
pengalaman dalam melakukan audit umum
sesuai dengan Standar Akuntansi yang
berlaku. Standar Akuntansi
Keuangan di Indonesia dan peraturan lain
dari badan pengatur seperti Bank
Indonesia dan Otoritas Jasa Keuangan
yang berlaku.

menguasai

5. Metodologi, teknik, dan sarana audit yang
digunakan KAP
# Metodologi, teknik, dan sarana audit yang
digunakan AP dan KAP Purwantono,
Sungkoro & Surja sesuai dengan Standar
Audit yang ditetapkan oleh Institut
Akuntansi Publik Indonesia (IAPI) dan
sesuai PSAK yang berlaku.

6. Manfaat fresh eye perspective yang akan
diperoleh melalui penggantian AP, KAP, dan
Tim Audit dari KAP
« Untuk saat ini Perseroan belum memiliki

rencana untuk mengganti AP dan KAP.

7. Potensi risiko atas penggunaan jasa audit oleh
KAP yang sama secara berturut-turut untuk
kurun waktu yang cukup panjang
« Masa perikatan auditor yang panjang

berpotensi menurunkan kualitas audit
terhadap Laporan Keuangan karena dapat
berpengaruh terhadap aspek independensi
auditor. Tetapi disisi lain, perikatan auditor
yang panjang dapat meningkatkan kualitas
audit melalui pemahaman yang lebih
mendalam terhadap bisnis Perseroan.
Selain itu kami percaya bahwa AP dan
KAP Purwantono, Sungkoro & Surja tetap
independen dalam melakukan audit.

4

&

Expertise and experience of AP, KAP and Audit

Team from KAP

e AP and KAP Purwantono, Sungkoro &
Surja have expertise and experience in
conducting general audits in accordance
with applicable Accounting Standards
mastering Financial Accounting Standards
in Indonesia and other regulations from

Bank

Indonesia and the applicable Financial

regulatory  agencies such as

Services Authority.

Methodology, technigues, and audit tools used

by KAP

» The audit methodology, technigues and
tools used by AP and KAP Purwantono,
Sungkoro & Surja are in accordance with
the the
Indonesian Institute of Public Accounting
(API) and in with the
applicable PSAK.

Auditing Standards set by

accordance

Benefits of a fresh eye perspective that will be

obtained through the replacement of AP, KAP,

and the Audit Team from KAP

e  Currenily, the Company has no plans to
replace AP and KAP.

The potential risk of using audit services by the

same KAP in a row for a fairly long period of

lime

«A long auditor engagement period has the
potential to reduce the audit guality of the
Financial Statements because it can affect
Ihe aspect of auditor Independence. But on
the other hand, a long auditor engagement
can improve audit guality through a deeper
understanding of the Company's business.

In addition, we believe that AP and KAP

Purwantono, Sungkoro & Surja remain

independent in conducting audits

4

W
Page 20f3
Page 3 OCR 0.873
8. Hasil evaluasi terhadap pelaksanaan pemberian
jasa audit atas infomasi keuangan historis
tahunan oleh AP dan KAP pada periode
sebelumnya (apabila ada)

# Pada periode sebelumnya, AP dan KAP
Purwantono, Sungkoro & Surja dapat
menyelesaikan audit Laporan Keuangan
Perseroan dengan baik.

9. Hal Jainnya
Tidak ada.

Demikian kami sampaikan, atas perhatiannya kami
ucapkan terima kasih.

8. Evaluation resulis on the implementation of
audit services on amual historical financial
information by AP and KAP in the previous
period (if any)

& In the previous period, AP and KAP
Purwantono, Sungkoro & Surja were able
Io successfully complete (he audit of the
Company's Financial Statements.

9. Other things

# None.

Thus we convey, thank you for your attention.

Hormat Kami,

Best Regards,
PT Tifico Fiber Indonesia, Tbk

ALA KALA YAN ||

Jika

Sisvanti Sishandrini
Ketua Komite Audit
Chairman of The Audit Committee

Page 30of3

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Source IDX
Size0.99 MB
Published26 Nov 2024
Pages3
Characters6,195
Text sourceOCR
OCR confidence0.892

Names mentioned 8 people and organisations named in the text · linked when the evidence is strong

linked org PT Tifico Fiber Indonesia p.1 ×5
possible org Otoritas Jasa Keuangan p.2
unresolved org Kantor Akuntan Publik Sehubungan p.1
unresolved org Purwantono p.1 ×13
unresolved org Insiders p.1
unresolved org Sungkoro p.1
unresolved org Bank Indonesia p.2 ×2
unresolved person Sisvanti Sishandrini · Ketua Komite Audit p.3

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