Konstitusionalitas Kewenangan Akuntan Publik Dalam Pemeriksaan Keuangan Badan Usaha Milik Negara (BUMN). (The Constitutionality of the Authority of Public Accountants in the Financial Audit of State-Owned Enterprises (BUMN)).

Lestari, Putri Ayu (2025) Konstitusionalitas Kewenangan Akuntan Publik Dalam Pemeriksaan Keuangan Badan Usaha Milik Negara (BUMN). (The Constitutionality of the Authority of Public Accountants in the Financial Audit of State-Owned Enterprises (BUMN)). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Public accountants, as a profession authorized to provide independent audit services, play an important role in ensuring the conformity of a company’s financial statements. This authority raises constitutional issues when linked to Article 23E paragraph (1) of the 1945 Constitution of the Republic of Indonesia, which affirms the Audit Board of Indonesia (BPK) as the sole state institution authorized to examine the management and accountability of state finances, while Article 71 paragraph (1) of Law Number 16 of 2025 concerning the Fourth Amendment to Law Number 19 of 2003 on State Owned Enterprises requires state-owned enterprises (BUMN) to be audited by public accountants. The problems examined in this study are formulated into two questions: first, how the position and authority of public accountants in auditing the finances of state-owned enterprises are viewed from the principle of constitutionality; and second, how the limits on the exercise of public accountants’ authority should be defined so as not to conflict with the constitutional authority of the Audit Board of Indonesia (BPK). This research is a normative legal study employing a statutory approach and a conceptual approach. The legal materials used consist of primary legal sources, namely the 1945 Constitution of the Republic of Indonesia, Law Number 16 of 2025, Law Number 5 of 2011, Law Number 17 of 2003, and Government Regulation Number 20 of 2015. The results of the study indicate that the authority of public accountants in auditing state-owned enterprises is granted to enhance transparency, accountability, and professionalism in financial management. Nevertheless, its implementation has the potential to create overlapping authority if it diminishes or replaces the constitutional functions of the Audit Board of Indonesia (BPK). Therefore, audits conducted by public accountants must be positioned as a supporting instrument that does not exceed the constitutional authority of the Audit Board of Indonesia (BPK), and regulatory harmonization is necessary to ensure legal certainty and conformity with the principle of constitutionality.

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