Laporan Komite Audit AUDIT COMMITTEE REPORT

107 Laporan Komite Audit AUDIT COMMITTEE REPORT 107

LAPORAN KOMITE AUDIT AUDIT COMMITTEE REPORT Tangerang, 16 Maret 2016 Kepada Yth, Dewan Komisaris PT Star Pacific Tbk Lippo Cyber Park Jl. Bulevar Gajah Mada No. 2062 Lippo Karawaci, Tangerang 15139 Dengan hormat, Untuk memenuhi ketentuan sebagaimana diatur dalam Surat Keputusan Ketua Bapepam dan LK No. Kep-643/BL/2012 tanggal 7 Desember 2012 tentang Pembentukan Dan Pedoman Pelaksanaan Kerja Komite Audit dan Peraturan Bursa Efek Indonesia No. I-A tentang Pencatatan Saham Dan Efek Bersifat Ekuitas Selain Saham Yang Diterbitkan Oleh Perseroan Tercatat, kami selaku Komite Audit Perseroan yang diangkat secara sah oleh Dewan Komisaris PT Star Pacific Tbk ( Perseroan ) berdasarkan Surat Keputusan Dewan Komisaris Perseroan tanggal 23 April 2014 ( Komite ) telah melakukan fungsi dan tugas kami sebagai berikut: 1. Menelaah Laporan Keuangan dan informasi keuangan lain dari Perseroan untuk periode satu tahun yang berakhir pada tanggal 31 Desember ; 2. Menelaah independensi dan objektifitas Akuntan Publik yang ditunjuk oleh Perseroan; 3. Menelaah kecukupan pemeriksaan yang dilakukan oleh Akuntan Publik untuk memastikan bahwa Perseroan telah mempertimbangkan secara matang setiap dan semua risiko; 4. Menelaah tingkat kepatuhan Perseroan terhadap peraturan perundang-undangan di bidang pasar modal dan perundangan lainnya yang berhubungan dengan kegiatan Perseroan; dan 5. Menelaah dugaan adanya kesalahan dalam keputusan Direksi atau penyimpangan Tangerang, March 16, 2016 To, Board of Commissioners PT Star Pacific Tbk Lippo Cyber Park Jl. Bulevar Gajah Mada No. 2062 Lippo Karawaci, Tangerang 15139 Dear Sirs, In compliance with the regulations stipulated in the Letter of Statement from the Chairman of Indonesia Capital Market and Financial Supervisory Agency No. Kep-643/BL/2012 dated December 7, 2012 on Establishment and Guidelines for Work Implementation of the Audit Committee and Indonesian Stock Exchange Regulation No. I-A on Stock Listing and Equity Securities other than Shares Issued by Listed Companies, we as the Audit Committee of the Company validly appointed by the Board of Commissioners of PT Star Pacific Tbk ( Company ) based on the Letter of Statement from the Board of Commissioners of the Company dated April 23, 2014 ( Committee ) have performed the following duties and functions: 1. Assess Financial Statements and other financial information of the Company for a period of one year which ended on December 31, ; 2. Assess the independency and objectivity of Public Accountant appointed by the Company; 3. Assess the audit sufficiency performed by the Public Accountant to ensure that the Company has already thoroughly considered each and all risks; 4. Assess the Company s compliance level to the rules and regulations in the capital market sector and other regulations in relations to the Company activities; and 5. Assess any potential of error in the Board of Directors decisions or mismatch in the 108

dalam pelaksanaan hasil keputusan Direksi. Dalam melakukan penelaahan di atas, selain mencermati Laporan Keuangan yang telah disajikan kembali serta Risalah Rapat Direksi Perseroan, kami melakukan pengamatan atas prosedur dan kebijakan akuntansi, pengujian efektifitas pengawasan terpadu dalam kegiatan operasional dan mencermati serta melakukan diskusi secara intensif dengan Manajemen Perseroan dan Akuntan Publik. Memenuhi kewajiban pengungkapan atas hasil penelaahan Komite Audit dalam Laporan Tahunan Perseroan, berikut kami sampaikan laporan kami: 1. Kegiatan Usaha Perseroan dijalankan dengan pengendalian internal yang cukup efektif yang secara terus menerus ditingkatkan kualitasnya sesuai dengan kebijakan yang digariskan oleh Direksi dan diawasi oleh Dewan Komisaris; 2. Laporan Keuangan telah disusun dan disajikan dengan baik sesuai prinsip-prinsip akuntansi yang berlaku di Indonesia; 3. Perseroan selalu mematuhi peraturan perundang-undangan pasar modal dan perundang-undangan lainnya yang berhubungan dengan kegiatan Perseroan; dan 4. Pemilihan Akuntan Publik untuk tahun direkomendasikan oleh Direksi dengan mempertimbangkan aspek independensi dan kompetensi dan disetujui oleh Dewan Komisaris yang telah menerima kewenangan dari pemegang saham dalam Rapat Umum Pemegang Saham yang diadakan pada tanggal 27 Mei. implementation of Board of Directors decisions. In performing the assessments set out above, in addition to studying the restated Financial Statements and Minutes of the Company s Board of Directors Meetings, we also studied accounting procedures and policies, tested integrated supervision of effectiveness in operational activities and held intensive discussions with the Company Management and Public Accountant. In obliging to our liability to disclose Audit Committee assessment result in the Annual Report of the Company, the following is our report: 1. Business activities of the Company were performed under sufficient and effective internal control where the quality continuously improved following the policy set by the Board of Directors and supervised by the Board of Commissioners; 2. Financial Statements had already been fairly prepared and presented following accounting principles in Indonesia; 3. Company always followed the rules and regulations of the capital market and other rules in relations to the activities of the Company; and 4. The selection of Public Accountant for was recommended by the Board of Directors by considering aspects of independence and competence and approved by the Board of Commissioners that had received authority from the shareholders in a General Meeting of Shareholders held on May 27,. Demikian Laporan Komite ini disampaikan. Terima kasih. The Committee Report is, hence, presented. Thank you. Hormat kami, Sincerely, Willi Toisuta Ketua/Chairman Basilius Hadibuwono Anggota/Member Isnandar Rachmat Ali Anggota/Member 109

111 Pertanggungjawaban Laporan Tahunan Annual Report Accountability 111

SURAT PERNYATAAN ANGGOTA DEWAN KOMISARIS DAN DIREKSI BOARD OF COMMISSIONERS AND BOARD OF DIRECTORS STATEMENT LETTER TENTANG TANGGUNG JAWAB ATAS LAPORAN TAHUNAN REGARDING TO THE RESPONSIBILITY FOR ANNUAL REPORT OF Kami yang bertanda tangan di bawah ini menyatakan bahwa semua informasi dalam Laporan Tahunan PT Star Pacific Tbk tahun telah dimuat secara lengkap dan bertanggung jawab penuh atas kebenaran isi Laporan Tahunan Perusahaan. We, the undersigned hereby stated that all information in the Annual Report of PT Star Pacific Tbk has been disclosed in complete and fully responsible for the accuracy of the content of the Company s Annual Report. Tangerang, 28 Maret / March 28, 2016 Dewan Komisaris Board of Commissioners Adriyanto Presiden Komisaris President Commissioner Willi Toisuta Komisaris Independen Independent Commissioner Sasmito Dirdjo Komisaris Commissioner Primus Dorimulu Direktur Director Lukman Yung Astolo Direktur Independen Independent Director Direksi Board of Directors Samuel Tahir Presiden Direktur President Director 113

115 Laporan Keuangan Financial Report 115

AND SUBSIDIARIES DAN ENTITAS ANAK Daftar Isi Table of Contents Halaman/ Page Directors Statement Letter Surat Pernyataan Direksi Independent Auditor s Report Laporan Auditor Independen Consolidated Financial Statements For the Years Ended December 31, and 2014, and Consolidated Statement of Financial Position As of January 1, 2014/ December 2013 Laporan Keuangan Konsolidasian Untuk Tahun-tahun yang Berakhir 31 Desember dan 2014, dan Laporan Posisi Keuangan Konsolidasian Tanggal 1 Januari 2014/ 31 Desember 2013 Consolidated Statements of Financial Position Laporan Posisi Keuangan Konsolidasian 1 Laporan Laba Rugi dan Penghasilan Komprehensif Lain Konsolidasian 3 Consolidated Statements of Profit or Loss and Other Comprehensive Income Consolidated Statements of Changes in Equity Laporan Perubahan Ekuitas Konsolidasian 4 Laporan Arus Kas Konsolidasian 5 Consolidated Statements of Cash Flows Catatan Atas Laporan Keuangan Konsolidasian 6 Notes to the Consolidated Financial Statements 117