Proof of Corruption Case Based on Indonesian Audit Board Result

DOI

10.2991/icblt-18.2018.18How to use a DOI?

Keywords

audit result; supreme audit board; proof; corruption

Abstract

There are some ways to prove the corruption case in Indonesia, one of which is by calculating the state financial loss. Supreme Audit Board (BPK) is one of state agencies that has the authority to conduct audit to the financial state. This study aims to analyze the substance of criminal law, particularly the conflict of norm with regards to the validity of the audit result as evidence in the process of the criminal justice system. The method used in this paper is the method of juridical-normative using historical and constitutional approach. The findings showed that the results of BPK have the legal power to prove every person and/or legal entity that commits corruption guilty. If other agencies publish the audit results, there exists a conflict of norm.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Simon Nahak
AU  - Dessy Lina Oktaviani Suendra
AU  - Kade Richa Mulyawati
PY  - 2018/11
DA  - 2018/11
TI  - Proof of Corruption Case Based on Indonesian Audit Board Result
BT  - Proceedings of the International Conference on Business Law and Local Wisdom in Tourism (ICBLT 2018)
PB  - Atlantis Press
SP  - 74
EP  - 77
SN  - 2352-5398
UR  - https://doi.org/10.2991/icblt-18.2018.18
DO  - 10.2991/icblt-18.2018.18
ID  - Nahak2018/11
ER  -