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 activitie