<![CDATA[The results showed that the Role of BPKP in the Calculation of State Losses BPKP, through representatives in Central Sulawesi Province, has an important role in conducting investigative audits to determine the amount of state losses due to corruption crimes. Although the audit results are recommendatory, the state loss calculation report is often used as a basis by law enforcement officials in the investigation and trial process. Based on the theory of attribution, the authority is given directly by legislation, which mandates BPKP to supervise the management of state finances, including investigative audits of alleged corruption crimes. However, after the Constitutional Court Decision No. 31/PUU-X/2012, BPKP's authority in determining state losses is only recommendatory and not final and can only be used as evidence in the legal process, the results of BPKP investigative audits have assisted law enforcement officials in proving the elements of state losses in corruption cases in Central Sulawesi, showing the importance of BPKP audits in uncovering corruption crimes. Hasil penelitian bahwa Peran BPKP dalam Perhitungan Kerugian Negara BPKP, melalui perwakilan di Provinsi Sulteng, memiliki peran penting dalam melakukan audit investigatif guna menentukan besarnya kerugian negara akibat tindak pidana korupsi. Meskipun hasil auditnya bersifat rekomendatif, laporan perhitungan kerugian negara sering dijadikan dasar oleh aparat penegak hukum dalam proses penyidikan dan persidangan. Berdasarkan teori atribusi, kewenangan diberikan langsung oleh perundang-undangan, yang memberikan mandat kepada BPKP untuk melakukan pengawasan pengelolaan keuangan negara, termasuk audit investigatif terhadap dugaan tindak pidana korupsi. Namun, setelah Putusan MK No. 31/PUU-X/2012, kewenangan BPKP dalam menentukan kerugian negara hanya bersifat rekomendatif dan tidak bersifat final dan hanya dapat digunakan sebagai alat bukti dalam proses hukum, hasil audit investigatif BPKP telah membantu aparat penegak hukum dalam membuktikan unsur kerugian negara dalam kasus korupsi di Sulawesi Tengah menunjukkan pentingnya audit BPKP dalam mengungkap kejahatan korupsi.]]>
