Kantor Akuntan Publik PENGHITUNGAN KERUGIAN KEUANGAN NEGARA MELALUI KANTOR AKUNTAN PUBLIK (KAP) DALAM PEMBUKTIAN TINDAK PIDANA KORUPSI DI INDONESIA

PENGHITUNGAN KERUGIAN NEGARA

Abstract

This study aims to 1) determine and analyze the synchronization of rules on the
calculation of state financial losses through the Public Accounting Office (KAP) in
proving corruption in the perspective of laws and regulations in Indonesia; 2) to
determine and analyze the formulation of criminal law policies on the calculation
of state financial losses through the Public Accounting Office (KAP) in proving
corruption in the context of renewing the Corruption Crime Law. The research
method used is the normative legal research method and the approaches used are
the statutory approach and the conceptual approach and the case approach. The
analysis of legal materials used in this study was carried out by interpreting,
evaluating and assessing all laws and regulations and assessing relevant legal
materials. The results of the study indicate that 1) Synchronization of rules on the
calculation of state financial losses through the Public Accounting Office (KAP) in
proving corruption in the perspective of laws and regulations in Indonesia that in
terms of state financial audits there are several institutions and their derivatives
have the authority of the BPK, BPKP, KPK and other audit supervision institutions.
For Public Accountants, direct assignments do not have a strong legal basis to have
the authority to audit state finances, let alone calculate and declare state financial
losses. Public Accountants can only carry out audit, calculation and declaration
tasks related to state financial losses if they act on behalf of and as the BPK, an
assignment from the BPK; 2) Formulation of criminal law policies regarding the
calculation of state financial losses through the Public Accounting Office (KAP) in
proving corruption in the context of renewing the Corruption Crime Law that based
on the Constitutional Court Decision Number: 31/PUU-X/2012 and SEMA Number
4 of 2016, the institutions authorized to calculate and determine state financial
losses are the BPK and BPKP because in terms of the strength of the norms of the
Constitutional Court Decision must be followed and may not be deviated from even
by SEMA. The audit results of public accountants on state financial losses alone
are still declared valid by the Supreme Court based on the Supreme Court of the
Republic of Indonesia Review Decision Number 236 PK/PID.SUS/2014 dated May
12, 2015, moreover the audit results conducted by BPKP are certainly legally valid.
Keywords: Calculation of State Financial Losses, Public Accounting Firm (KAP),
Proof of Corruption.