BAGAIMANA BADAN PEMERIKSA KEUANGAN (BPK) MELAKUKAN AUDIT TERHADAP BADAN USAHA MILIK DAERAH (BUMD)?
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https://doi.org/10.30606/hirarki.v3i3.1384Keywords:
Abstract
BPK merupakan salah satu Lembaga tinggi negara yang berfungsi melakukan pengawasan keuangan negara. Sedangkan BUMD merupakan perusahaan milik negara yang modalnya berasal dari kekayaan negara atau daerah yang dipisahkan. Kedua Lembaga tersebut sama-sama berafiliasi kepada negara. Tujuan penelitian ini adalah untuk mengetahui bagaimana BPK melakukan pemeriksaan terhadap BUMD. Walaupun BUMD mendapatkan modal dari negara, akan tetapi BUMD tetap diposisikan sebagai perusahaan. Lembaga yang memiliki kewenangan untuk melakukan audit terhadap BUMD adalah Kantor Akuntan Publik. Akah tetapi, dalam prakteknya, BPK tetap melakukan audit terhadap BUMD. Metodologi yang digunakan dalam penelitian ini adalah metode kualitatif dengan analisa konten. Hasil penelitian ini menunjukkan bahwa BPK belum memiliki aturan yang baku untuk mengaudit BUMD.
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