Title:
AUTHORITY OF THE FINANCIAL AUDIT BOARD AND FINANCIAL SUPERVISORY AGENCY AND DEVELOPMENT IN STIPULATION OF STATE EXTENSION AS A BASIS OF CRIMINAL INSTITUTE OF CORRUPTION

Authors:
NIRAHUA SALMON, E.M.; ADOLOP SELEKY

Volume:1 Issue: 9

Abstract:
Laws and regulations applicable in Indonesia have given attribution authority to BPK to conduct examination and determination of state losses as the basis for investigation of corruption crime by the investigating institutions both the Attorney and the Police. BPKP in accordance with the laws and regulations does not have the authority for the calculation and determination of state losses as the basis of investigation by the investigating institutions in the criminal act of corruption. The results of the examination and determination of state losses made by BPKP are often used as the basis for the investigation of corruption. This will lead to issues of legitimacy in the acts of government carried out by the apparatus of both the Attorney and the Police in the investigation of criminal acts of corruption; The type of normative legal research used in this study is a normative legal research called doctrinal research (Doctrinal Research). Doctrinal Research: Research which provides a systematic exposition of the rules governing a particular legal category, analyzes the relationship between rules, predicts future development. Normative legal research is conducted to examine the authority of state institutions in determining the losses as the basis of investigation of corruption. The targets in this study are: a) Source and How to Obtain the Authority of BPK and BPKP in the Audit of State Finance Responsibility b) Authority of Stipulation of State Losses Based on Corruption Crime Investigation.

Citation:

[E.M., NIRAHUA SALMON, and ADOLOP SELEKY. "AUTHORITY OF THE FINANCIAL AUDIT BOARD AND FINANCIAL SUPERVISORY AGENCY AND DEVELOPMENT IN STIPULATION OF STATE EXTENSION AS A BASIS OF CRIMINAL INSTITUTE OF CORRUPTION." IJAH, vol. 1, no. 9, 2017, pp. 666-684. October. ]