THE LEGAL FORCE OF AN AUDIT BY THE BOARD OF INDONESIA FOR THE PROOF OF CORRUPTIONS(Critical Case over the Purchase of Sumber Waras Hospital)
AbstractThe audit results of the Audit Board of Indonesia (BPK) stated that the purchase of Sumber Waras Hospitalby the Government of DKI Jakarta caused state losses. It’s submitted by BPK to the Corruption EradicationCommission (KPK). However, it’s not used as the basis of proof since KPK didn’t fi...
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| Format: | Article |
| Language: | English |
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Universitas Gadjah Mada
2017-10-01
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| Series: | Mimbar Hukum |
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| Online Access: | https://jurnal.ugm.ac.id/jmh/article/view/25490 |
| Summary: | AbstractThe audit results of the Audit Board of Indonesia (BPK) stated that the purchase of Sumber Waras Hospitalby the Government of DKI Jakarta caused state losses. It’s submitted by BPK to the Corruption EradicationCommission (KPK). However, it’s not used as the basis of proof since KPK didn’t find any state loss. Thisstudy examines position and consequences the audit of BPK that not used as basis of investigation, whileit’s actually possible to be used as evidence in corruption cases. KPK shouldn’t ignore it, moreover to testthe results that have been in accordance with the standards. IntisariHasil audit BPK menerangkan bahwa pembelian Rumah Sakit Sumber Waras oleh Pemprov DKI Jakartamenyebabkan kerugian negara sebesar Rp. 191 miliar. Hasil audit tersebut diserahkan BPK kepada KPK.Namun, tidak dijadikan sebagai dasar pembuktian oleh KPK, dimana dalam proses penyelidikan KPKmenilai tidak adanya unsur kerugian negara. Tujuan kajian ini menelaah kedudukan Audit BPK dalammenghitung kerugian negara dan akibat hukum audit Badan Pemeriksa Keuangan yang tidak dijadikansebagai dasar penyelidikan. Hasil kajian menunjukkan bahwa hasil audit BPK dapat dijadikan sebagaipembuktian perkara korupsi. KPK seharusnya tidak mengabaikan hasil audit BPK apalagi menguji hasilaudit yang telah sesuai standar. |
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| ISSN: | 0852-100X 2443-0994 |