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20241105_DWGL_Perubahan Profesi Penunjang_31753237.pdf

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Nomor Surat                        02.05/IDX-Net/CS/DGL/XI/2024

Nama Perusahaan                    PT Dwi Guna Laksana Tbk

Kode Emiten                        DWGL

Lampiran                           1

Perihal                            Perubahan Kantor Akuntan Publik dan/atau Akuntan Publik

Perubahan KAP

Sesuai hasil Rapat Umum Pemegang Saham yang diselenggarakan tanggal 19 Juni 2024 Berdasarkan Persetujuan
RUPS Perseroan memutuskan menggunakan jasa Kantor Akuntan Publik KAP Suharli, Sugiharto, dan Rekan dengan
Akuntan Publik (Signing Partner) yaitu Ibu Henny Dewanto untuk melakukan audit terhadap laporan keuangan
perseroan yang berakhir pada tanggal 31 Desember 2024

Pertimbangan dalam memutuskan perubahan Akuntan Publik adalah sebagai berikut :

1. Independensi AP, KAP dan Orang Dalam KAP
Sepanjang pengetahuan kami, AP dan KAP sebagaimana disebut di atas tidak mempunyai benturan kepentingan
dengan PT Dwi Guna Laksana, Tbk dan entitas anak, baik langsung maupun tidak langsung yang meliputi: Kepentingan
keuangan yang bersifal material, Hubungan pekerjaan, Hubungan usaha yang bersifat material, termasuk hubungan
dengan karyawan kunci, Pemberian jasa non-assurance pada periode audit dan periode penugasan yang sama, dan
Sengketa hukum dengan Perusahaan.

2. Ruang Lingkup Audit
Kegiatan yang akan dilakukan meliputi pelaksanaan audit secara objektif atas laporan keuangan Perseroan disertai
dengan pernyataan pendapat mengenai kewajaran dalam penyajian laporan keuangan sesuai Standard Profesional
Akuntan Publik.

3. Imbalan Jasa Audit
Memperhatikan penawaran harga yang selama ini disampaikan oleh KAP Suharli, Sugiharto & Rekan, menurut
pandangan Komite Audit masih termasuk dalam nilai kewajaran.

4. Keahlian dan pengalaman AP, KAP, dan Tim Audit KAP
AP, KAP dan Tim Audit berpengalaman dan memiliki keahlian dalam melaksanakan audit di bidangnya serta terdaftar di
Otoritas Jasa Keuangan (OJK).

5. Metodologi, teknik, dan sarana audit yang digunakan KAP
KAP Suharli, Sugiharto & Rekan bekerja sesuai dengan Standar Audit yang ditetapkan oleh Institut Akuntan Publik
Indonesia. KAP tersebut merencanakan auditnya dengan pendekatan berbasis risiko (risk-based audit approach). KAP
tersebut juga mempertimbangkan pengendalian internal yang relevan sesuai dengan kondisi dan kompleksitasnya.

6. Potensi risiko atas penggunaan jasa audit oleh KAP yang sama secara berturut - turut
Walaupun penunjukan KAP Suharli, Sugiharto & Rekan ini merupakan penugasan tahun ke-2 (dua) dan untuk AP tahun
ke-2 (dua), menurut Komite Audit KAP akan tetap mampu menjaga objektivitas dan independensinya dalam
melaksanakan tugasnya sesuai dengan standar dan ketentuan yang berlaku.



 Demikian untuk diketahui.


 Hormat Kami,
 PT Dwi Guna Laksana Tbk




 Sianitawati

 Corporate Secretary
Page 2
PT Dwi Guna Laksana Tbk
Sinarmas MSIG Tower Lantai 9, Jl. Jendral Sudirman Kav.21
Telepon : 02180511142, Fax : 02180511144, www.dwigunalaksana.co.id



Nama Pengirim                     Sianitawati

Jabatan                           Corporate Secretary
Tanggal dan Waktu                 05-11-2024 08:52

Lampiran                         1. Akta BAR RUPST DWGL No. 22 Tgl 19 Juni 2024.pdf


 Dokumen ini merupakan dokumen resmi PT Dwi Guna Laksana Tbk yang tidak memerlukan tanda tangan karena
dihasilkan secara elektronik oleh sistem pelaporan elektronik. PT Dwi Guna Laksana Tbk bertanggung jawab penuh
                                  atas informasi yang tertera didalam dokumen ini.
Page 3
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  Letter / Announcement No.            02.05/IDX-Net/CS/DGL/XI/2024

  Issuer Name                          PT Dwi Guna Laksana Tbk

  Issuer Code                          DWGL

  Attachment                           1

  Subject                              Change of Public Accountant

Change of Public Accountant

According to the results of the General Meeting of Shareholders held on 19 June 2024 Based on: GMS Approval , The
Company decided to use the services of a Public Accounting Firm: KAP Suharli, Sugiharto, dan Rekan with Public
Accountant (Signing Partner), namely: Mrs. Henny Dewanto To conduct an audit of the company's financial statements
ending on 31 December 2024
The decision to change the Issuer’s Public Accountant was based on the following considerations:


1. Independence of AP, KAP and KAP Insiders
To the best of our knowledge, AP and KAP as mentioned above do not have any conflict of interest with PT Dwi Guna
Laksana, Tbk and its subsidiaries, either directly or indirectly, which includes: Material financial interests, Employment
relationships, Material business relationships, including relationships with key employees, Provision of non-assurance
services during the same audit period and assignment period, and Legal disputes with the Company.

2. Scope of Audit
The activities to be carried out include conducting an objective audit of the Company's financial statements accompanied
by a statement of opinion regarding the fairness of the presentation of the financial statements in accordance with the
Public Accountant Professional Standards.

3. Audit Service Fee
Considering the price offers that have been submitted by KAP Suharli, Sugiharto & Rekan, in the opinion of the Audit
Committee, it is still within the fair value.

4. Expertise and experience of AP, KAP, and KAP Audit Team
AP, KAP and Audit Team are experienced and have expertise in conducting audits in their fields and are registered with
the Financial Services Authority (OJK).

5. Audit methodology, techniques, and tools used by KAP
KAP Suharli, Sugiharto & Rekan works in accordance with the Audit Standards set by the Indonesian Institute of Public
Accountants. The KAP plans its audits with a risk-based audit approach. The KAP also considers relevant internal
controls according to the conditions and complexity.

6. Potential risk of using audit services by the same KAP consecutively
Although the appointment of KAP Suharli, Sugiharto & Rekan is the 2nd (second) year assignment and for AP the 2nd
(second) year, according to the Audit Committee, the KAP will still be able to maintain its objectivity and independence in
carrying out its duties in accordance with applicable standards and provisions.
 Thus to be informed accordingly.


 Respectfully,
 PT Dwi Guna Laksana Tbk




  Sianitawati

  Corporate Secretary




  PT Dwi Guna Laksana Tbk
Page 4
Sinarmas MSIG Tower Lantai 9, Jl. Jendral Sudirman Kav.21
Phone : 02180511142, Fax : 02180511144, www.dwigunalaksana.co.id



Sender Name                        Sianitawati

Function                           Corporate Secretary

Date and Time                      05-11-2024 08:52

Attachment                         1. Akta BAR RUPST DWGL No. 22 Tgl 19 Juni 2024.pdf


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

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Published5 Nov 2024
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Characters7,083
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Names mentioned 10 people and organisations named in the text · linked when the evidence is strong

linked org Dwi Guna Laksana Tbk · Nama Perusahaan p.1 ×34
possible org Otoritas Jasa Keuangan p.1
unresolved org Kantor Akuntan Publik KAP Suharli p.1
unresolved org Suharli p.1 ×7
unresolved org Sugiharto & Rekan p.1 ×6
unresolved person Sianitawati · Corporate Secretary p.1 ×2
unresolved person Henny Dewanto To p.3 ×2
unresolved org Insiders To p.3
unresolved org Audit Team AP p.3
unresolved org Financial Services Authority p.3

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