INKRAH Law · Indonesia · Hukum Keuangan Negara

The Supreme Audit Board

Badan Pemeriksa Keuangan

Undang-Undang No. 15 Tahun 2006

UU No. 15 Tahun 2006.

Official source / JDIH →

Bahasa Indonesia

Key Subject Matter

Mengatur kedudukan, keanggotaan, tugas, dan wewenang Badan Pemeriksa Keuangan sebagai lembaga negara yang bebas dan mandiri dalam memeriksa pengelolaan dan tanggung jawab keuangan negara.

English (British)

Key Subject Matter

Governs the standing, membership, duties and powers of the Supreme Audit Board as a free and independent state body auditing the management and accountability of state finances.

INKRAH Note

The Board is provided for in the 1945 Constitution; this law is its institutional basis.

Disclaimer: INKRAH Law reproduces the text of legislation for information and educational purposes only, and covers solely statutes made by the legislative and executive branches. The text may contain typographical or translation errors; always verify its authenticity and official version at the JDIH (official legal-documentation portal) of the relevant executive or legislative institution. To confirm whether a regulation is still in force, please visit the relevant institution's official website, and take note of any judicial review granted by the Supreme Court (MA) or the Constitutional Court (MK). English and other foreign translations here are unofficial.
Official source / JDIH →

Article by Article

Ketentuan Umum

Article 1 — Definition of the Audit Board

Bahasa Indonesia

Badan Pemeriksa Keuangan adalah lembaga negara yang bertugas untuk memeriksa pengelolaan dan tanggung jawab keuangan negara sebagaimana dimaksud dalam Undang-Undang Dasar Negara Republik Indonesia Tahun 1945.

English (British)

The Supreme Audit Board is the state body tasked with auditing the management and accountability of state finances as referred to in the 1945 Constitution.

Kedudukan

Article 2 — Free and Independent

Bahasa Indonesia

Badan Pemeriksa Keuangan merupakan satu lembaga negara yang bebas dan mandiri dalam memeriksa pengelolaan dan tanggung jawab keuangan negara.

English (British)

The Supreme Audit Board is a state body that is free and independent in auditing the management and accountability of state finances.

Tugas

Article 6 — Audit Task

Bahasa Indonesia

(1) BPK bertugas memeriksa pengelolaan dan tanggung jawab keuangan negara yang dilakukan oleh Pemerintah Pusat, Pemerintah Daerah, Lembaga Negara lainnya, Bank Indonesia, Badan Usaha Milik Negara, Badan Layanan Umum, Badan Usaha Milik Daerah, dan lembaga atau badan lain yang mengelola keuangan negara.

English (British)

(1) The Board audits the management and accountability of state finances by the central government, regional governments, other state bodies, Bank Indonesia, state-owned enterprises, public service agencies, regionally-owned enterprises, and other bodies managing state finances.

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