Investigative Audit of Financial Losses to the State by the State Audit Agency in Corruption Cases

Authors

  • Siska Dwi Andini Trisakti University, Jakarta, Indonesia
  • Listyowati Sumanto Trisakti University, Jakarta, Indonesia

DOI:

https://doi.org/10.35961/teraju.v7i02.1704

Keywords:

Audit Investigasi, Korupsi , Kerugian Negara , Pembuktian, Keuangan Negara

Abstract

Korupsi merupakan penyebab utama atas kerugian negara dalam pengelolaan keuangan negara. ICW mencatat 791 kasus korupsi terjadi selama tahun 2023, yang meningkat sebesar 26,8 % dibandingkan tahun 2022. Tidak dipungkiri pengungkapan kasus korupsi tidak lepas dari upaya penegakan hukum yang dilakukan bersama oleh APH dan BPK dalam audit investigasi. Dalam pekasanaanya, waktu pelaksanaan audit investigasi sangat beragam, sehingga APH sering kali memilih untuk berkooridnasi dengan BPKP dan Inspektorat dalam audit investigasi untuk menghitung kerugian negara. Penelitian dilakukan dengan tipe penelitian yuridis normatif dan tujuan penelitian ini yaitu menjelaskan prosedur audit ivestigasi yang dilakukan oleh BPK dan kendala yang ada dalam pelaksanaan audit investigasi. Hasil penelitian menunjukan dalam audit investigasi BPK mengacu pada Peraturan BPK Nomor 1 Tahun 2020 dan Keputusan BPK RI Nomor 2/K/I-XIII.2/4/2020. Namun demikian, untuk mengatasi kendala dalam memperoleh bukti yang cukup dan andal untuk membuktikan kerugian negara/daearah, dikembangkan prosedur alternatif dalam pelaksanaanya, juga menggunakan sistem Big Data Analysis dan Laboratorium Forensik Digital. Untuk dapat lebih mengembangkan pencapaian audit investigasi, BPK diharapkan dapat membakukan prosedur audit terutama prosedur alternatif kedalam suatu pentunjuk teknis dan petunjuk pelaksanaan serta memberikan dukungan penuh terhadap sumber daya terkait audit investigasi sehingga mutu dan keandalan hasil pemeriksaan dapat tetap terjamin.

 

 Kata Kunci: Audit Investigasi, Korupsi , Kerugian Negara , Pembuktian, Keuangan Negara

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Published

2025-10-12

How to Cite

Andini, S. D., & Sumanto, L. (2025). Investigative Audit of Financial Losses to the State by the State Audit Agency in Corruption Cases. TERAJU, 7(02), 151–161. https://doi.org/10.35961/teraju.v7i02.1704

Issue

Vol. 7 No. 02 (2025)

Section

Articles

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