The Role Of The Investigative Audit Report Of The Supreme Audit Agency In Proving Corruption
Year: 2024
Type: article
Abstract: This study aims to analyze the factors that influence corruption in Indonesia, as well as the role of the Supreme Audit Agency (BPK) in law enforcement and state financial management. Using a qualitative approach and normative legal analysis, this research finds that corruption has various forms and typologies regulated in Law No. 31 of 1999. BPK plays an important role in identifying state losses through the Audit Report (LHP), which serves as evidence in handling corruption cases. This research recommends improvements in the legal system and capacity building of the BPK as well as cooperation with law enforcement officials to effectively achieve the goal of eradicating corruption
Source: Journal Evidence Of Law
Authors: Fahzal Hendri, Maryano Maryano, Vicheth Nara
Language: English
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4409544568
