Professionalism of the Audit Board (BPK RI) in Fighting Corruption in Governance: Sound Governance, Dynamic Governance, and Open Government

Ni Putu Hera Pratama (Universitas 17 Agustus 1945 Surabaya)
Rudi Handoko (Universitas 17 Agustus 1945 Surabaya)
Agus Sukristyanto (Universitas 17 Agustus 1945 Surabaya)

Formosa Journal of Applied Sciences (FJAS)
Vol. 4 No. 10 (2025): October 2025

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.