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All Journal Masalah-Masalah Hukum LAW REFORM Diponegoro Law Journal Diponegoro Law Review Administrative Law & Governance Journal
Guruh Dwi Prabowo*, Indarja, Henny Juliani, Guruh Dwi Prabowo*,
Faculty Of Law, Universitas Diponegoro
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Journal : Diponegoro Law Review

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LEGAL IMPLICATION OF THE AUDIT BOARD OF INDONESIA ON MANAGEMENT AUDIT AND FINANCIAL LIABILITY OF THE STATE AGAINST STATE-OWNED ENTERPRISES Henny Juliani
Diponegoro Law Review Vol 3, No 1 (2018): Diponegoro Law Review April 2018
Publisher : Fakultas Hukum, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.814 KB) | DOI: 10.14710/dilrev.3.1.2018.75-83

Abstract

The objectives of tis research is to find out implication of BPK (Auditor Board of Republic of Indonesia) in the implementation of auditing and responsibility of state finance which is manage by state own company as regulated by national regulations. This study used normative juridical and analytic descriptive approach. The study indicated that BPK has authorities to conduct finance  audit and control and ask responsibility to BUMN management board because assets of BUMN is belonged to state assest although the assests is separated, it cannot be converted to be BUMN assest. Its juridical implication, there is not transformation from state finance to private finance in managing separated state assests, consequently BPK as independent external auditor has authority  to audit professionally.
Co-Authors Aliyyah Yustika Aqmarani Ari Mahardika Clareta Adikris Savitri Dessy Trisnawati Widyaningsih Dingga Aldhy Mahendra Dione Arthamesia*, Ana Silviana, FC Susila Adiyanta, Dione Arthamesia*, Dyah Swastika F. C. Susila Adiyanta Kartika Rachmawati Lala Taprisa Paksi Nurfahmi Liliana Christina Tarigan Nabitatus Sa'adah Nabitatus Sa’adah Primas Raras Priambodo Rachel Octavia Manurung Sri Nurhari Susanto