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All Journal Formosa Journal of Applied Sciences (FJAS)
Rudi Handoko
Universitas 17 Agustus 1945 Surabaya
Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Social Sciences

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Professionalism of the Audit Board (BPK RI) in Fighting Corruption in Governance: Sound Governance, Dynamic Governance, and Open Government Ni Putu Hera Pratama; Rudi Handoko; Agus Sukristyanto
Formosa Journal of Applied Sciences Vol. 4 No. 10 (2025): October 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v4i10.385

Abstract

Corruption erodes Indonesia’s state finances and weakens public legitimacy. This study examines the Central BPK RI’s professionalism in countering corruption through sound, dynamic, and open governance. Using a qualitative exploratory case study observation, in-depth interviews with 20 internal external informants, and document analysis with triangulated sources, techniques, and time it finds auditor training remains generic and whistleblowing protection weak. Audit digitization fosters thinking ahead, again, and across but faces political resistance and fragile whistleblower safeguards. BPK issues audit summaries and provides complaint channels, yet public trust is low. The proposed “Strengthening Government” concept aims to reinforce professionalism, integrity, and independence through reinforcement, affirmation, and corroboration, supporting the achievement of SDG 16 on accountable and transparent public institutions.
Co-Authors Agus Sukristyanto Ni Putu Hera Pratama