The Position and Authority of the State Audit Board in the Indonesian Constitutional Structure
Abstract
This study aims to analyze the position and authority of the Supreme Audit Agency's audit in the Indonesian state administration structure. The research method used is the juridical-normative concept. This research uses statutory law materials and legal journals that have the subject of State Finance Law. This research was also conducted by analyzing the primary legal material, namely by examining theories, concepts, legal principles and legislation related to State Finance Law. Based on the study and analysis of legal sources, it can be concluded that the position of the Supreme Audit Agency of the Republic of Indonesia in the state administration system is a state institution whose authority is granted by the 1945 Constitution of the Republic of Indonesia (constitutionally entrusted power) so that it can be called the main state organ or the primary state agency. The State Audit Board has the authority to carry out audits of state and regional financial management as mandated in Article 23E of the 1945 Constitution of the Republic of Indonesia and Law Number 15 of 2006 concerning the State Audit Board.
References
Adrison, V. (2019). The Audit Board of Republic of Indonesia's Opinon and Bribery in Local Governments in Indonesia. Jurnal Tata Kelola & Akuntabilitas Keuangan Negara.
Aminah, Lindrianasari, & Rosmiaty. (2016). Good government governance and opinions of the audit board of Republik Indonesia. International Journal of Monetary Economics and Finance, 9(2), 198-211.
Astuti, Y. D., & Adrison, V. (2019). The Audit Board of Republic of Indonesia Opinion and Bribery in Local Governments in Indonesia. Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 5(2), 125-138.
Aswar, K. (2019). Financial performance of local governments in Indonesia. European Journal of Business and Management Research, 4(6).
Bintari, A. E. (2017). Rights of Police Action by the Financial Audit Board of the Republic of Indonesia. JILL, 2, 3.
Dharma, D. P. B., Sandhyaduhita, P. I., Pinem, A. A., & Hidayanto, A. N. (2017). Antecedents of intention-to-use of the e-audit system: a Case of the Audit Board of the Republic of Indonesia. International Journal of Business Information Systems, 26(2), 185-204.
Hasiara, L. O., & Padliansyah, R. (2017). Analysis of Giving Opinion of the Audit Board of the Republic of Indonesia (BPK) on Unqualified Opinion (WTP). Journal of Finance and Accounting, 5(6), 206.
Idrus, Y. A., Achsani, N. A., & Hardiyanto, A. T. (2018). The Relationship between the Audit Board of the Republic of Indonesia’ s (Bpk) Opinion with Regional Government Financial Report and Corruption. Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 4(1), 23-39.
Julianti, Y., & Pamungkas, B. (2019, July). Design a Risk-Based Review Program for the Audit of Governments Financial Statements Conducted by the Public Accountant for The Comptroller of the Supreme Audit Board of the Republic of Indonesia. In Asia Pacific Business and Economics Conference (APBEC 2018) (pp. 49-56). Atlantis Press.
Komalasari, N. (2016). Does the rotation of the head of the audit office across offices impact audit quality? Study case of the Audit Board of the Republic of Indonesia. Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2(2), 137-150.
Kusumawati, A., & Syamsuddin, S. (2018). The effect of auditor quality on professional scepticism and its relationship to audit quality. International Journal of Law and Management.
Kusumo, K. (2018). Kusumo, BYA, Koeswoyo, PS, & Handoyo, S."Analyze the Effect of workplace spirituality on Auditor Dysfunctional Behavior and its Implication to Audit Quality: Study at the Audit Board of the Republic of Indonesia. Journal of Accounting Auditing and Business, 19-33.
Probohudono, A. N., Hartanto, R., & Putra, R. P. (2018). Determinants of settlement audit recommendation of the audit board of the Republic of Indonesia. International Journal of Public Sector Performance Management, 4(2), 169-189.
Probohudono, A. N., Hartanto, R., & Putra, R. P. (2018). Determinants of settlement audit recommendation of the audit board of the Republic of Indonesia. International Journal of Public Sector Performance Management, 4(2), 169-189.
Ruliana, T., Indrawati, A., & Febrina Lubis, S. (2017). Audit electronic (e-Audit) to the financial statements. Scientific Papers: Management, Economic Engineering in Agriculture & Rural Development, 17(3).
Setiyawati, H. (2016). Effect of weaknesses of the internal control systems and non-compliance with statutory provisions on the audit opinion of the audit board of the Republic of Indonesia. Journal of Engineering Research and Application ISSN, 2248-9622.
Setyaningrum, D., Gani, L., Martani, D., & Kuntadi, C. (2015). The effect of auditor quality on the follow-up of audit recommendation. International Research Journal of Business Studies, 6(2).
Suwanda, D. (2015). Factors affecting the quality of local government financial statements to get unqualified opinion (WTP) of audit board of the Republic of Indonesia (BPK). Research Journal of Finance and Accounting, 6(4), 139-157.
Syarfina, A., & Heru, T. (2019). The role of emotional quotient to moderate effect of role stress on examiner job performance in Audit Board of the Republic of Indonesia. Russian Journal of Agricultural and Socio-Economic Sciences, 86(2).
Zulkarnain, P. D. (2014). Institutional strength and strategic use of e-government to improve government collaboration: A study on the implementation of e-audit in Audit Board of The Republic of Indonesia. In The Asian Conference on Society, Education and Technology (pp. 21-36).
Copyright (c) 2019 International Journal of Science and Society
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
.png)
.jpg)
.png)
.png)
.png)
.png)
1.png)
.jpg)
-modified.png)
-modified.png)
-modified.png)
