CD Skripsi
Kebebasan Dan Kemandirian Badan Pemeriksa Keuangan Dalam Pengawasan Penggunaan Keuangan Negara Berdasarkan Undang-Undang Dasar Negara Republik Indonesia Tahun 1945
Management and financial responsibility of the State plays an important role
in realizing the goal state, so that the founding fathers felt the need to form a special
state institution which is independent, objective and free from the influence of the
government to examine how the government uses the state budget approved by the
House of Representatives ( DPR), such institution is the State Audit Board (BPK).
One of the institutions of the State in the Constitution of the Republic of Indonesia
Year 1945 is the State's financial supervisory powers stipulated in the Constitution of
the Republic of Indonesia Year 1945, in article 23, letter e (1) states "To examine the
financial management and responsibility of the State Audit Board held a free and
independent. With the meaning of the word free and independent is expected CPC
can be state institutions which can lead to the conclusion that true, objective, and
critical and pro-truth and facts. It is considered important in considering the input into
this article about state finances is vital and crucial to the smooth and successful
governance and development. The aim of this study is that the First Freedom and
Independence of the State Audit Board in oversight of financial usage States under
the Constitution of the Republic of Indonesia Year 1945, Second knowing Relations
Working Procedures Audit Board with other institutions related to the supervision of
the use of state finances by Law Law No. 15 of 2004 on the Management and State
Financial Responsibility.
From these results it can be concluded that the First Freedom and
Independence of the CPC has been set in the 1945 Constitution in Article 23 letter e
(1). The concept of freedom and kemadirian This meant that no intervention other
state institutions as well as the constitutional guarantee that the work of the CPC can
run optimally and objectively in accordance with the purpose of formation. The
second relationship working procedures of the CPC and other state institutions,
namely the House of Representatives, Parliament and the Government in order to
carry out a report on the results of the examination to be followed up and taken into
consideration the House if there is suspicion of a criminal act in the financial
management of the country. Suggestions of Author, First expected to the government
(President) and the Parliament did not intervene either in the structure of political
aupun tools related to the implementation of the CPC function in each stage of the
examination of the State institutions alleged to have committed irregularities use of
state finances. Both are expected to be able to play its role BPK as an independent
state by consolidating institutional and prioritize major cases detrimental to the State
indicated in both the national and regional levels.
Keywords: Freedom-Independence, the BPK.
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