ANALISIS KEDUDUKAN BUMN PERSERO SEBAGAI OBJEK KEWENANGAN PEMERIKSAAN BPK

In the 1945 Constitution, the state is mandated to be part of the actors in the national economy. One form of implementation is by establishing a State-Owned Enterprise (BUMN). This research departs from the inclusion of BUMN Persero as one of the objects of State Finance which consequently was examined by the Supreme Audit Agency (BPK). On the grounds that the capital received by BUMN comes from wealth separated from the APBN. The private SOE finances and the BPK audit which are public in nature lead to a conflict of norms in terms of the position of the Persero SOEs. This research is library research. This study uses a statute approach, which examines all laws and regulations that are related to the legal issues being studied. The nature of this research is descriptive-analytical, namely explaining the position of BUMN Persero and its implications for BPK's audit authority contained in laws and other literature then analyzed and conclusions drawn. Based on the results of the compiler's research, BUMN, in this case especially those in the form of a Persero, are private legal entities based on the Legal Entity doctrine, meaning that the finances of BUMN Persero are separate from state finances. Equity participation provided by the state through wealth separated from the state budget has changed (transformed) the legal status from public finance to private finance. The implication is that the BPK is not authorized to examine the finances of state-owned enterprises, the different management between public finance and private finance makes the task of the BPK very difficult, even though the task of the BPK itself is already difficult because it oversees the plans, objectives, processes and results of the State Finance (APBN)