ANALISIS HUKUM KEWENANGAN AUDITOR BADAN PENGAWAS KEUANGAN DAN PEMBANGUNAN(BPKP) MENGHITUNG KERUGIAN KEUANGAN NEGARA DALAM KASUS TINDAK PIDANA KORUPSI (Analisis Putusan Pengadilan Negeri Yogyakarta Nomor :64/PDT.G/2009/PN YK)

TUNGGORO WIDIANDARU, SE, Dr. Sulistiowati, S.H., M.Hum.

2015 | Tesis | S2 Hukum

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisa kewenangan Auditor BPKP menghitung kerugian keuangan Negara dalam kasus tindak pidana korupsi ditinjau dari peraturan yang berlaku dan bagaimana tinjauan secara aspek hukum kewenangan Auditor BPKP menghitung kerugian keuangan dalam Putusan Putusan Pengadilan Negeri Yogyakarta Nomor 64/PDT.G/2009/PN YK). Metode yang digunakan di dalam penelitian ini adalah hokum normatif. Penelitian hokum normative adalah penelitian yang menggunakan metode yang mengacu pada norma-norma hukum yang terdapat dalam peraturan perundangundangan dan putusan pengadilan. Berdasarkan penelitian diperoleh kesimpulan, pertama bahwa kewenangan Badan Pengawas Keuangan dan Pembangunan(BPKP) dikuatkan Putusan Mahkamah Konstitusi Nomor: 31/PUU-X/2012 tanggal 23 Oktober 2012. Putusan tersebut menguatkan kewenangan BPKP melakukan audit investigasi berdasarkan Keppres 103 tahun 2001 dan PP No 60 Tahun 2008 dan kedua maka gugatan atas kewenangan Auditor BPKP dalam mengitung kerugian keuangan Negara dalam Kasus Putusan Pengadilan Negeri Yogyakarta tertanggal 19 Januari 2010 Nomor 64/PDT.G/2009/PN YK yang tertuang pada gugatan Point 14, huruf g, h, dan kesimpulan gugatan point 14 atas Putusan Majelis Hakim adalah sudah sesuai dengan peraturan yang berlaku dan menurut hukum menjadikan hasil laporan audit investigatisi atau setidak-tidaknya perhitungan kerugian keuangan negara yang dibuat oleh Auditor BPKP adalah valid, benar, professional dan sah serta berkekuatan hukum.

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.

Kata Kunci : Kewenangan Auditor BPKP, korupsi, unsur kerugian keuangan negara