KOSASIH, GITA ASTRIDA (2017) PENGUATAN KEMAMPUAN AUDITOR INVESTIGATIF BADAN PEMERIKSA KEUANGAN (BPK) DALAM MENGUNGKAP TINDAK PIDANA KORUPSI. Bachelor thesis, UNIVERSITAS MUHAMMADIYAH PURWOKERTO.
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Abstract
This research discussed the strengthening of the legal skills of Investigative Auditors of Audit Board (BPK) of the Republic of Indonesia who were not from the law academic discipline background. This study aimed to analyze the strengthening of investigative auditor's capacity of the Audit Board in revealing a corruption. This research was based on legal study conducted with doctrinal and non-doctrinal approach. Doctrinal research was conducted with problem related literatures. Non-doctrinal research was conducted by interview. Based on the findings, the investigative auditor of BPK RI consisted of various disciplines such as accounting, economics, engineering,sociology, computer and law, therefore the strengthening of the investigative auditor's capacity related to legal knowledge was necessary to improve the understanding of an investigative auditor of BPK. And they had no background of legal knowledge since the main duty of an investigative auditor was to conduct examination of cases indicated by corruption then one of the required knowledge is related to special criminal acts and also the Penal Code (KUHP) and Criminal Procedure Code (KUHAP). The results of the investigative auditor's examination might serve as evidence in court, therefore the investigative auditor should be able to identify the type of evidence that meets the legal standards and may serve as valid evidence. Steps to strengthen BPK investigative auditor's capacity were done by providing education and training of legal knowledge and holding discussion forums with law enforcement agencies.
Dosen Pembimbing: | unspecified | unspecified |
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Item Type: | Thesis (Bachelor) |
Additional Information: | Pembimbing: Dr. Indriati Amarini, S.H., M.Hum. |
Uncontrolled Keywords: | Strengthening, investigative auditor capacity, corruptio |
Subjects: | K Law > K Law (General) |
Divisions: | Fakultas Hukum > Ilmu Hukum S1 |
Depositing User: | Dan Kh |
Date Deposited: | 19 Sep 2017 03:33 |
Last Modified: | 31 Oct 2024 01:20 |
URI: | http://repository.ump.ac.id/id/eprint/4245 |
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