The Possibility for Expanding the Investigative Audit Authority by Financial and Development Supervisory Agency (BPKP) for the Purpose of Tracking Assets as the Results of Corruption

ZULFIKAR SATRIATAMA, Sri Wiyanti Eddyono, SH, LLM (HR), PhD

2020 | Skripsi | S1 HUKUM

Tindak Pidana Korupsi telah merugikan Indonesia dengan jumlah yang sangat besar, Sedangkan pemulihan aset hasil korupsi di Indonesia sangatlah rendah. Di antara lembaga audit pemerintahan lainnya, BPKP adalah lembaga yang signifikan untuk diminta oleh instansi penyidik melakukan audit investigatif. Namun adapun kewenangan yang diberikan kepada BPKP dalam melakukan audit investigatif kasus tindak pidana korupsi bersifat terbatas yaitu hanya membantu berdasarkan permintaan aparat penegak hukum. Umumnya pelacakan aset yang dilakukan APH dengan audit investigatif memiliki persamaan teknik dalam pelaksanaan. Tujuan penelitian ini adalah untuk mengetahui apakah ada peluang dilakukannya perluasan kewenangan audit investigatif BPKP dalam kasus tindak pidana korupsi demi pemulihan aset korupsi. Penelitian ini dilakukan dengan menggunakan metode penelitian normatif yaitu dengan teknik pengumpulan data kepustakaan. Hasil penelitian ini menunjukkan bahwa kewenangan Audit Investigatif BPKP dalam kasus korupsi tertera dalam diatur dalam Keputusan Presiden Nomor 103 Tahun 2001 Pasal 52 dan Pasal 54, dan BPKP memiliki peluang untuk memperluas kewenanganya dalam audit investigatif tindak pidana korupsi dalam pelacakan asset dengan mengadopsi teknik-teknik yang selama ini digunakan aparat penegak hukum sesuai dengan kewenangan yang dimiliki BPKP. Perluasan tersebut berpotensi dapat meningkatkan jumlah pengembalian kerugian Negara Indonesia yang diakibatkan tindak Pidana Korupsi.

Criminal Acts of Corruption has cost Indonesia a very large amount, whereas the recovery of assets resulting from corruption in Indonesia is very low. Among other government audit agencies, the BPKP is a significant institution to be requested by the investigating agency to conduct an investigative audit. However, the authority given to the BPKP in conducting investigative audits of corruption cases is limited to only assisting at the request of law enforcement officials. In general, asset tracking carried out by APH with investigative audits has technical similarities in implementation. The purpose of this study is to determine whether there is an opportunity to expand BPKP's investigative audit authority in corruption cases for the recovery of corruption assets. This research was conducted using normative research methods, namely by library data collection techniques. The results of this study indicate that the authority of the BPKP Investigative Audit in corruption cases is stipulated in Presidential Decree Number 103 of 2001 Article 52 and Article 54, and there is an opportunity to expand the investigative audit authority for BPKP in tracking assets to increase the amount of recovery of state assets due to criminal acts of corruption. has the opportunity to expand its authority in investigative audits of corruption in asset tracking by adopting techniques that have been used by law enforcement officials in accordance with the authority of BPKP. This expansion could potentially increase the amount of reparation for the Indonesian state's losses resulting from Corruption. Criminal Acts of Corruption has cost Indonesia a very large amount, whereas the recovery of assets resulting from corruption in Indonesia is very low. Among other government audit agencies, the BPKP is a significant institution to be requested by the investigating agency to conduct an investigative audit. However, the authority given to the BPKP in conducting investigative audits of corruption cases is limited to only assisting at the request of law enforcement officials. In general, asset tracking carried out by APH with investigative audits has technical similarities in implementation. The purpose of this study is to determine whether there is an opportunity to expand BPKP's investigative audit authority in corruption cases for the recovery of corruption assets. This research was conducted using normative research methods, namely by library data collection techniques. The results of this study indicate that the authority of the BPKP Investigative Audit in corruption cases is stipulated in Presidential Decree Number 103 of 2001 Article 52 and Article 54, and there is an opportunity to expand the investigative audit authority for BPKP in tracking assets to increase the amount of recovery of state assets due to criminal acts of corruption. has the opportunity to expand its authority in investigative audits of corruption in asset tracking by adopting techniques that have been used by law enforcement officials in accordance with the authority of BPKP. This expansion could potentially increase the amount of reparation for the Indonesian state's losses resulting from Corruption.

Kata Kunci : BPKP, BPKP's Investigative Audit Authority, Corruption