The Legal Status of State Financial Loss Assessment by Multiple Audit Institutions in the Evidentiary Process of Corruption Cases in Indonesia
DOI:
https://doi.org/10.59890/ijels.v4i9.59Keywords:
State Financial Losses, Financial Audit Agency, Proof, Corruption Crimes, National Criminal CodeAbstract
Proving the elements of state financial losses is a decisive aspect in corruption crimes, but the use of the results of the calculation of state financial losses by various auditor institutions still causes differences in interpretation in judicial practice. This study aims to analyze the legal position of the results of the calculation of state financial losses by the Financial Audit Agency (BPK) in the system of proving corruption crimes and to examine the strength of proof in proving the elements of state financial losses after the enactment of Law Number 1 of 2023 concerning the Criminal Code. This research uses normative legal research methods with a regulatory approach, a conceptual approach, and a case approach. Legal materials are analyzed qualitatively through systematic, grammatical, and teleological interpretation. The results of the study show that the results of the calculation of state financial losses by the BPK have constitutional legitimacy as a product of the state's external auditor institution, but it is not an evidence that binds judges absolutely. The evidentiary value must be assessed together with other evidence in accordance with Article 183 and Article 184 of the Criminal Code. This study offers four parameters for assessing the evidentiary strength of audit results, namely the legality of the auditor's authority, the professional competence of the auditor, the reliability of the audit methodology, and the relationship of audit results with other evidence, as a model for realizing legal certainty in proving corruption crimes.
References
Ahmad Rizki, M. T. (2023). How do public sector auditors perceive the concept and practice of auditor Independence? Evidence from Indonesia. Asia Pacific Journal of Public Administration, 45(2). https://doi.org/https://doi.org/10.1080/23276665.2022.2110910
Alexandre Travessoni Gomes Trivisonno, J. A. de O. (2018). Gustav Radbruch’s supposed turn against positivism: a matter of balancing. A&C - Revista de Direito Administrativo & Constitucional, 18(73). https://doi.org/https://doi.org/10.21056/aec.v18i73.1010
Alexy, R. (2015). Legal Certainty and Correctness. Ratio Juris, 28. https://doi.org/Legal Certainty and Correctness
Ali, M. (2016). Hubungan Antara Sumber dan Metode Penghitungan Kerugian Keuangan Negara dengan Penetapan Uang Pengganti. Jurnal Hukum IUS QUIA IUSTUM, 21(1). https://doi.org/https://doi.org/10.20885/iustum.vol21.iss1.art3
Fadillah. (2026). KEDUDUKAN LAPORAN HASIL PEMERIKSAAN BPK SEBAGAI ALAT BUKTI DALAM PERKARA PIDANA KERUGIAN KEUANGAN NEGARA. Journal Central Publisher, 3(6). https://doi.org/https://doi.org/10.60145/jcp.v3i6.673
Fatkhurohman, N. K. (2017). Pergeseran Delik Korupsi dalam Putusan Mahkamah Konstitusi Nomor 25/PUU-XIV/2016. Jurnal Konstitusi, 14(1). https://doi.org/https://doi.org/10.31078/jk1411
Febriansyah, F. I. (2017). KEADILAN BERDASARKAN PANCASILA SEBAGAI DASAR FILOSOFIS DAN IDEOLOGIS BANGSA. DiH Jurnal Ilmu Hukum, 13(25).
Ferra Ferra , Stephanie Tanoto, M. L. (2019). Penegakan Hukum terhadap Pelaku Tindak Pidana Korupsi dan Perhitungan Kerugian Keuangan Negara Berdasarkan Undang-undang Nomor 31 Tahun 1999 tentang Tindak Pidana Korupsi. Jurnal Mercatoria, 12(2). https://doi.org/10.31289/mercatoria.v12i2.2755
Haryadi, H, S. (2021). The Negative Legal Evidence System in Indonesian Criminal Procedure Law: Between Legal Certainty and Judicial Conviction. Jurnal Media Hukum, 28(2). https://doi.org/https://doi.org/10.18196/jmh.v28i2.12544
I Made Fajar Pradnyana, I. W. P. (2021). Kewenangan BPK dan BPKP dalam Menentukan Kerugian Keuangan Negara pada Perkara Korupsi. Jurnal Magister Hukum Udayana, 10(2). https://doi.org/Jurnal Magister Hukum Udayana
Muhammad Iftar Aryaputra, B. Rini Heryanti, D. I. A. (2017). MENYOROT PUTUSAN MAHKAMAH KONSTITUSI NOMOR 25/PUU-XIV/2016 TERKAIT UNSUR “DAPAT MERUGIKAN KEUANGAN ATAU PEREKONOMIAN NEGARA” DALAM PERKARA KORUPSI. IJCLS (Indonesian Journal of Criminal Law Studies), 2(1). https://doi.org/https://doi.org/10.15294/g5jnvh75
Rahmat Fajri, Ida Keumala Jeumpa, Y. (2025). Proof of State Financial Losses in State-Owned Banking Enterprises Related to Corruption Crimes. International Journal of Law and Society, 2(4). https://doi.org/https://doi.org/10.62951/ijls.v2i4.779
Rahmayanti. (2024). Proof Of Financial Loss State of Financial Audit Audit Results Against Action Criminal Corruption. International Journal of Society and Law, 2(1). https://doi.org/https://doi.org/10.61306/ijsl.v2i1.72
Wendy Kenafiana Assanti, H. J. N. (2025). Debating Expert Authority in Corruption Cases: The Challenge of Interpreting State Financial Losses Under the 2023 Indonesian Criminal Code. Padjadjaran Jurnal Ilmu Hukum (Journal of Law), 12(3). https://doi.org/https://journal.unpad.ac.id/pjih/vol12/iss3/3/?utm
Yuniati, G. L. (2026). Judicial Legal Reasoning on the Concept of State Financial Losses in Indonesian Corruption Courts. Al-Risalah Jurnal Ilmu Syariah Dan Hukum, 26(1). https://doi.org/https://doi.org/10.24252/al-risalah.vi.67442
