| Summary: | Under Presidential Decree No.103 of 2001 on the Position, Duties,
Functions, Structure and Work of Non Departmental Government Institutions,
Finance and Development Supervisory Agency (BPKP) is a government agency that
was given broad responsibilities at the national level to formulate and plan and
control programs, carry out a general control over the central government finances
by providing internal audit on the activities of the state ministries and offices of their
project. BPKP authority does not just end there, BPKP also can perform a special
examination or audit investigation to uncover cases related to abuse of authority
resulting in loss of state or benefit some people. If there are indications of corruption,
the references used in conducting the audit investigation BPKP is Law No.31 of 1999
jo Law No.20 of 2001 on the Eradication of Corruption.
The method used in this research is normative law. Normative legal
research is research that uses methods that refers to the legal norms contained in
legislation and court decisions.
The problem in this research are : First, how authority of BPKP auditor in
calculating state losses in the case of corruption in terms of the regulations?
Secondly, what are the legal aspects review authority of BPKP auditor in calculating
the financial losses in Yogyakarta District Court Decision No.64/PDT.G/2009/PN
YK)?
The authority of the Finance and Development Supervisory Agency (BPKP)
is reinforced by the Constitutional Court Decision No.31/PUU-X/2012 dated October
23, 2012.Such decision reinforces the authority of BPKP to conduct an audit
pursuant to Presidential Decree 103 of 2001 and Regulation No.60 of 2008. When
referring to the explanation above, the action on the authority of the BPKP auditors
calculate the financial losses of the State in case of Yogyakarta District Court
Decision dated January 19, 2010 No.64/PDT.G/2009/PN YK contained in the lawsuit
Point 14 , g , h , and conclusions lawsuit point 14 on the judges verdict is already in
accordance with applicable regulations and according to the law, make the results of
an investigative audit report or at least the calculation of state financial losses made
by the BPKP auditor is valid, correct, professional, legitimate and enforceable.
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