Karya Ilmiah
TESIS (1364) - Kewenangan Badan Pemeriksa Keuangan Dalam Pemeriksaan Persero
The third amendment to the 1945 results in 2001 confirmed the position of
the State Audit Board (BPK) as the only institution authorized to conduct an
examination of management and financial responsibility in a free and independent
country. Under Article 2 letter g of Law Number 17 Year 2003 regarding State
Finance, property separated in state companies included in the scope of state
finances. Law Number 17 Year 2003 is a translation of Article 23c of the 1945
Constitution.
Consequences of judicial over se tting the scope of state finance that
includes wealth separated state, just became the basis of authority for the BPK to
an examinition the Persero. But from the aspect of private law, it is considered
contrary to the norms of corporate law that puts the Persero as a business entity of
pure and independent. The position of the state as a shareholder, represented by
the government of the same and equal with the other shareholders. Immunity of
state public presumed lost after the process of capital investment has been
completed.
Given the dimensions of public and private (business ) is inherent in the
Persero, then the validity of public law and private law in managing the Persero
must be run in synchronous and functional. In order to ensure legal certainty, i t
must be emphasized and it can be shown within the boundari es of where the
authority of BPK can be applied by considering the interests of the state of the
Persero and the interest of Persero in performing its business activities.
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