THE REASSESSING STATE LOSS CALCULATIONS: LIMITED AUTHORITY OF BPKP & PUBLIC ACCOUNTANT FINDINGS IN CORRUPTION CASES

Sulistyowati, . (2024) THE REASSESSING STATE LOSS CALCULATIONS: LIMITED AUTHORITY OF BPKP & PUBLIC ACCOUNTANT FINDINGS IN CORRUPTION CASES. THE REASSESSING STATE LOSS CALCULATIONS: LIMITED AUTHORITY OF BPKP & PUBLIC ACCOUNTANT FINDINGS IN CORRUPTION CASES, 8 (1). pp. 378-400. ISSN 1412-2723

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Abstract

The determining state losses in corruption cases is often a crucial issue that poses a significant legal challenge, despite corruption being categorized as a serious crime. This research aims to investigate the determination of state losses and analyze its impact on the principle of legal certainty. This research uses normative legal
methods with a qualitative approach. The results of the study indicate a normative deviation, where judges frequently affirm state loss reports from institutions outside the regulated authority, such as Financial
and Development Supervisory Agency or public
accountants. This practice is fundamentally contrary to Audit Board of the Republic of Indonesia legal standing as stipulated in the Law on the Eradication of Corruption and its amendments. Because only the Audit Board of the Republic of Indonesia can determine actual state losses and potential state losses that could become actual state losses as a result of corruption crimes that occur. The implication of
this deviation is grave legal uncertainty, potentially undermining the fundamental rights of suspects or defendants, and undermining the
integrity of the criminal justice system

Item Type:	Article
Subjects:	K Law > K Law (General)
Divisions:	Artikel > Hukum
Depositing User:	BPSI Unas
Date Deposited:	07 Sep 2026 14:27
Last Modified:	07 Sep 2026 14:27
URI:	https://repository.unas.ac.id/id/eprint/17144

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