The Existence of The Role of The Financial Auditing Agency in Enforcing State Financial Accountability as The Supreme Audit Institution in Indonesia
DOI:
https://doi.org/10.61942/jhk.v3i1.496Keywords:
Fiscal Oversight, State Financial Law., Supreme Audit InstitutionAbstract
This study reviews the position and role of the Supreme Audit Agency (BPK) in ensuring the enforcement of state financial accountability as the highest audit institution in Indonesia. The main focus of this study lies on the historical, constitutional, and institutional dynamics that have shaped the existence of BPK since the early days of independence until after the amendment of the 1945 Constitution. The purpose of this study is to examine how the legal construction and institutional development of the BPK strengthen the state's external oversight function and ensure transparency and fiscal responsibility. This study uses a normative legal method with a juridical, conceptual, and case study approach, which is processed through analysis of regulations, doctrines, historical archives, and public audit practices. The results of the study show that the long journey of the BPK, starting from the legacy of the Algemene Rekenkamer, institutional transformation during various political periods, to harmonization with international audit standards, has formed a strong foundation for the independence and professionalism of the institution. However, challenges remain, particularly in harmonizing authority with other oversight actors and maintaining the orientation of audits in the strategic realm of state finances. This study confirms that the BPK plays an essential role as the guardian of national fiscal integrity and an important pillar in Indonesia's checks and balances architecture.
References
Book
Van den Bossche, Peter. The Law and Policy of the World Trade Organization. New York: Cambridge University Press, 2010.
Elly Zarni Husin, et al. (2015). 60 IAI: Indonesian Institute of Accountants 1957–2017: The Glory of Professional Accountants, The Glory of the Nation.
Hum., W. R. T., S.H., M.H. (n.d.). State Financial Law. Grasindo.
Latif, Y. (2024). The Perfect State: The Historicity, Rationality, and Actuality of Pancasila. Gramedia Pustaka Utama.
M.H., M. I. A., S.H. (2023). Accountability for State Financial Losses from the Perspective of Administrative, Civil/Business, and Criminal/Corruption Law. MCL Publisher.
Marzuki, Prof. Dr. M. (2017). Penelitian Hukum: Edisi Tevisi. Prenada Media.
Sudradjat, A. (1997). Bepeka Emas: His Service and Struggle. Secretariat General of Bepeka-RI.
Yamin, M. (1959). Draft of the 1945 Constitution: Published with Notes
Soeria Atmadja, A. P. (n.d.). Public Finance from a Legal Perspective: Theory, Practice, and Criticism. Ministry of Finance of the Republic of Indonesia.
Journal Article
Liliansa, Dita and Anbar Jayadi. “Should Indonesia Accede to the 1951 Refugee Convention and Its 1967 Protocol?.” Indonesia Law Review 5, no. 3 (2015): 324-346. doi: http://dx.doi.org/10.15742/ilrev.v5n3.161
Arifin P. Soeria Atmadja - Public Finance from a Legal Perspective: Theory, Practice, and Criticism. (n.d.). Ministry of Finance of the Republic of Indonesia. Retrieved November 27, 2025, from https://jdih.kemenkeu.go.id/dok/af0bb0bd-e7b8-4bd3-40f6-08db6e8b31bb
Does Organizational Design of Supreme Audit Institutions Matter? A Cross-Country Assessment. (n.d.). European Journal of Political Economy, 27 (2), 215–229 [https://doi.org/10.1016/j.ejpoleco.2010.07.001] (https://doi.org/10.1016/j.ejpoleco.2010.07.001)
Kaldera, N. X., Aulia, M., & Faza, H. A. (2020). The Role of the Supreme Audit Agency as an External Supervisory Institution for State Financial Management. Jurnal Fundamental Justice, 13–26. [https://doi.org/10.30812/fundamental.v1i2.898] (https://doi.org/10.30812/fundamental.v1i2.898)
Kontogeorga, G. N. (n.d.). Juggling Between Ex-Ante and Ex-Post Audit in Greece: A Difficult Transition to a New Era. International Journal of Auditing, 23 (1), 86–94. [https://doi.org/10.1111/ijau.12147](https://doi.org/10.1111/ijau.12147)
Nasarudin, T. M. (2020). The Position of the Supreme Audit Agency (BPK) as a State Institution in the Field of State Financial Supervision. Justicia Sains: Journal of Law, 5(1), 78–92. [https://doi.org/10.24967/jcs.v5i1.482] (https://doi.org/10.24967/jcs.v5i1.482)
Stapenhurst, R. (2001). Features and Functions of Supreme Audit Institutions. Prem Note, 59.
General Audit Board in the Dutch East Indies. (n.d.-a). Report of the General Audit Board in the Dutch East Indies for the year 1947. Retrieved November 7, 2025, from [https://anri.go.id/download/inventaris-arsip-tekstual-algemene-secretarie-v.d.-nederlandsindische-regering-en-gedeponeerde-archieven-19421950-1641884401](https://anri.go.id/download/inventaris-arsip-tekstual-algemene-secretarie-v.d.-nederlandsindische-regering-en-gedeponeerde-archieven-19421950-1641884401)
National Archives of the Republic of Indonesia. (n.d.-b). Inventory of the State Secretariat of the Prime Minister's Cabinet 1950–1959. Retrieved November 7, 2025, from [https://anri.go.id/download/inventaris-arsip-tekstual-sekretariat-negara-kabinet-perdana-menteri-ri-19501959-jilid-i-1587011841] (https://anri.go.id/download/inventaris-arsip-tekstual-sekretariat-negara-kabinet-perdana-menteri-ri-19501959-jilid-i-1587011841)
Irawan, A. B. (n.d.). The role of the public accounts committee: An Indonesian case study. Retrieved October 31, 2025, from [https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2759646] (https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2759646)
Hidayat, R. (2024, May 5). History of BPUPKI: Purpose of Formation, Sessions, and Members. National Insight. [https://wawasankebangsaan.id/sejarah-bpupki-tujuan-dibentuk-sidang-sidang-dan-anggotanya/] (https://wawasankebangsaan.id/sejarah-bpupki-tujuan-dibentuk-sidang-sidang-dan-anggotanya/
Main Secretariat of the Indonesian Audit Board. (n.d.). Indonesian Audit Board. Retrieved November 6, 2025, from [https://www.bpk.go.id/menu/struktur_organisasi] (https://www.bpk.go.id/menu/struktur_organisasi)
Legal Documents
Law of the Republic of Indonesia Number 40 of 2007 concerning Limited Liability Companies. (n.d.). Retrieved November 27, 2025, from [https://peraturan.bpk.go.id/Details/39965](https://peraturan.bpk.go.id/Details/39965)
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Mardiana Mardiana, Syabila Saputri, Purwanto Purwanto
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
