LEGAL IMPLICATION OF THE AUDIT BOARD OF INDONESIA ON MANAGEMENT AUDIT AND FINANCIAL LIABILITY OF THE STATE AGAINST STATE-OWNED ENTERPRISES
The objectives of tis research is to find out implication of BPK (Auditor Board of Republic of Indonesia) in the implementation of auditing and responsibility of state finance which is manage by state own company as regulated by national regulations. This study used normative juridical and analytic...
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| Format: | EJournal Article |
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Fakultas Hukum, Universitas Diponegoro,
2018-04-30.
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| LEADER | 01995 am a22002653u 4500 | ||
|---|---|---|---|
| 001 | DLR_UNDIP_19840_13806 | ||
| 042 | |a dc | ||
| 100 | 1 | 0 | |a Juliani, Henny |e author |
| 100 | 1 | 0 | |e contributor |
| 245 | 0 | 0 | |a LEGAL IMPLICATION OF THE AUDIT BOARD OF INDONESIA ON MANAGEMENT AUDIT AND FINANCIAL LIABILITY OF THE STATE AGAINST STATE-OWNED ENTERPRISES |
| 260 | |b Fakultas Hukum, Universitas Diponegoro, |c 2018-04-30. | ||
| 500 | |a https://ejournal.undip.ac.id/index.php/dlr/article/view/19840 | ||
| 520 | |a The objectives of tis research is to find out implication of BPK (Auditor Board of Republic of Indonesia) in the implementation of auditing and responsibility of state finance which is manage by state own company as regulated by national regulations. This study used normative juridical and analytic descriptive approach. The study indicated that BPK has authorities to conduct finance audit and control and ask responsibility to BUMN management board because assets of BUMN is belonged to state assest although the assests is separated, it cannot be converted to be BUMN assest. Its juridical implication, there is not transformation from state finance to private finance in managing separated state assests, consequently BPK as independent external auditor has authority to audit professionally. | ||
| 540 | |a Copyright (c) 2018 Diponegoro Law Review | ||
| 540 | |a http://creativecommons.org/licenses/by-nc-sa/4.0 | ||
| 546 | |a eng | ||
| 690 | |||
| 690 | |a BPK; Audit of Management and Accountability of State finance; State-owned Enterprise | ||
| 655 | 7 | |a info:eu-repo/semantics/article |2 local | |
| 655 | 7 | |a info:eu-repo/semantics/publishedVersion |2 local | |
| 655 | 7 | |a Peer-reviewed Article |2 local | |
| 786 | 0 | |n Diponegoro Law Review; Vol 3, No 1 (2018): Diponegoro Law Review April 2018; 75-83 | |
| 786 | 0 | |n 2527-4031 | |
| 787 | 0 | |n https://ejournal.undip.ac.id/index.php/dlr/article/view/19840/13806 | |
| 856 | 4 | 1 | |u https://ejournal.undip.ac.id/index.php/dlr/article/view/19840/13806 |z Get Fulltext |