GROUP 3 :

1. MEISY YOGYANA
2. PRATIWI BESTARI
Indonesia Supreme
Audit Office (BPK).
BPK is a state institution tasked with examining
management and being responsible for state
finances.
 what are the tasks and roles of
BPK ?
1. Examine all the origins and magnitude of state
revenues regardless of source.
2. The BPK must know where the country's money is
stored and what the money is used for.
WHAT ARE THE LEGAL BASIS OF
BPK?
Stipulated by the 1945 Constitution ARTICLE 23
PARAGRAPH 5
"To examine the responsibility for state finances, a
Supreme Audit Agency is established in which the rules
are stipulated by the Law"
 how is the relationship
between the BPK and the
President?

equal to the president

 why should the management and
responsibility of state finance be
examined?

because if there is no party controlling

how the money is used, of course there
will be irregularities in the use of state
money (corruption)
where is the BPK budget?

from the State Budget (APBN)

 What is actually checked and
assessed by BPK?

The BPK is responsible for checking and assessing

the truth, compliance, accuracy, credibility, and
data / information constraints regarding the
management and responsibility of state finances.
 which institutions were audited
by the BPK?

Other institutions or agencies that manage state finances such as

State-Owned Legal Entities, LPS, Foundations that have state
facilities, commissions formed by Law (KPU, KPK, KPI), and private
entities that manage state finances.
how is the work of the BPK
presented?

The BPK sets forth its work in

the Audit Report (LHP). LHP for
LKPP is submitted to DPR and
DPD and LHP for LKPD
submitted to DPRD.
types of opinions in
evaluating financial
statements
1. Unqualified Opinion
opinion which states that the financial statements of the party examined are
fairly presented

2. Qualified Opinion
opinions that have presented financial statements fairly, but there are some that
have not met the standard

3. Adverse Opinion
opinions that are not in accordance with the established standards and the
financial report compilers do not want to make improvements

4. Disclaimer Opinion
The auditor cannot provide conclusions on the financial statements, because
the party being examined limits the scope of the audit
Does the BPK have a code of
ethics?

The BPK has a code of ethics prepared to maintain

public trust in the BPK
THANKYOU