The Role of Badan Pemeriksa Keuangan (BPK) in Implementing Investigative Audits of State Losses
Keywords:
BPK, Investigative Audit, State Losses, Calculation Of State Losses, Law EnforcementAbstract
This research aims to fill the gap by providing a thorough examination of BPK’s role in investigative auditing, highlighting its contribution to legal processes and anti-corruption efforts in Indonesia. It will also offer insights into policy and institutional improvements needed to enhance the effectiveness and credibility of investigative audits in protecting public financial interests. The Audit Board of the Republic of Indonesia (BPK) holds a constitutional mandate to examine the management and accountability of state finances, including the identification of state losses arising from irregularities or criminal acts of corruption. One of BPK’s key functions is conducting investigative audits aimed at uncovering indications of fraud, exposing the modus operandi, determining the amount of financial loss to the state, and supporting legal proceedings. This study aims to explore the strategic role of BPK in investigative audits related to state losses, including the mechanisms of implementation and the challenges encountered. The findings indicate that BPK acts not only as an audit institution but also as a key player in law enforcement and the prevention of financial crimes. Through investigative audits, BPK contributes significantly to enhancing transparency, accountability, and the overall governance of public finances. Nevertheless, the implementation of investigative audits faces several challenges, such as limited access to supporting evidence and the complexity of cross-sector cases. Therefore, stronger synergy between BPK and law enforcement agencies is essential to maximize the effectiveness of investigative audits in safeguarding state finances.
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