Kedudukan Auditor Internal Kejaksaan dalam Proses Pembuktian Tindak Pidana Korupsi

Imandah, Lestiana (2026) Kedudukan Auditor Internal Kejaksaan dalam Proses Pembuktian Tindak Pidana Korupsi. Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This study aims to analyze the legal force of the Audit Report on the Calculation of State Financial Losses (LHAPKKN) conducted by the Internal Auditor of the Prosecutor’s Office in proving corruption crimes, as well as the position of the Internal Auditor of the Prosecutor’s Office as an expert in determining state financial losses. This research employs a normative juridical method using statutory, conceptual, and case approaches. The results show that the LHAPKKN prepared by the Internal Auditor of the Prosecutor’s Office may be used as documentary evidence, provided that it is prepared in accordance with investigative audit procedures and professional internal government auditing standards. The Internal Auditor of the Prosecutor’s Office may also serve as an expert witness if they possess competence in investigative auditing and the calculation of state financial losses. However, such position remains controversial due to concerns regarding independence and potential conflicts of interest, as the auditor is institutionally affiliated with investigators and public prosecutors. Based on Supreme Court Circular Letter (SEMA) Number 2 of 2024, the Internal Auditor of the Prosecutor’s Office is only authorized to calculate, but not to finally determine, state financial losses.

Item Type:	Thesis (Undergraduate)
Contributors:	Contribution Contributors NIDN/NIDK Email Thesis advisor Hakim, Arief Rachman NIDN0020089302 arief.rh.ih@upnjatim.ac.id
Subjects:	K Law > K Law (General) K Law > KD England and Wales K Law > KZ Law of Nations
Divisions:	Faculty of Law
Depositing User:	Nn. Lestiana Imandah
Date Deposited:	24 Jul 2026 06:59
Last Modified:	24 Jul 2026 07:09
URI:	https://repository.upnjatim.ac.id/id/eprint/58064

Available Versions of this Item

• Kedudukan Auditor Internal Kejaksaan dalam Proses Pembuktian Tindak Pidana Korupsi. (deposited UNSPECIFIED)
  • Kedudukan Auditor Internal Kejaksaan dalam Proses Pembuktian Tindak Pidana Korupsi. (deposited 24 Jul 2026 06:59) [Currently Displayed]

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