Badan Pemeriksa Keuangan Selaku Auditor dan Perspektif BUMN  

Oleh:

Atmadja, Arifin P. Soeria

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Hukum Bisnis vol. 26 no. 1 (2007), page 26-31.
Topik: BPK-RI; Government

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ102.6 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The Constitution of 1945 (the original) places BPK-RI as an independent state institution outside the government, therefore BPK-RI as external auditor does only interrogation on accountability of state finances, whilst interrogation on the management of state finances being the portion of executive (the government) as internal auditor. After the third amandment of the 1945 Constitution, BPK-RI is not only as an external auditor which is doing post-audit, but it is also as an internal auditor which is doing pre-audit. This case has been contradictory to accounting principle that generally applies to modern world known as incompatible principle that external auditor and internal auditor is separate function (should not hold in by an institution).

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