PERAN BADAN PENGAWAS KEUANGAN DAN PEMBANGUNAN (BPKP) PERWAKILAN JAWA TIMUR TERHADAP PENCEGAHAN KORUPSI

Abstract

Corruption in Indonesia is still high although Indonesian government institutions involved in corruption prevention are quite many. The purpose of this study is to explain the role of Indonesia’s National Government Internal Auditor (BPKP) of East Java in preventing corruption in public sector in East Java. Using descriptive qualitative approach, this study finds that the institution serves as the provider of corruption education, precaution, and eradication in the province. The institution provides corruption education by holding socializations in universities. It also prevents corruption by providing technical guidance, Fraud Control Plan, evaluation, and monitoring for state-owned enterprises, local-owned enterprises, local public service agency, and city and regency governments in East Java. Furthermore, it eradicates corruption through its functions as audit investigator, reviewer, expert informant, and state loss assessor.

Key: corruption, investigative audit, monitoring, review, East  Java of Finance and Development Supervisory Board (BPKP)