THE POSITION OF THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA IN CALCULATING COUNTRY LOSSES AS THE EFFORT OF ATTORNEY TO REVEAL THE EXISTENCE OF CORRUPTION CRIME

Abstract

Corruption is one of the extraordinary crime. The handling of perpetrator of corruption act involves investigators who are not only from the police but also the prosecutor and corruption eradication commission. The investigation to reveal the indication of corruption is first calculated the existence of state financial losses or the country's economy losses by the investigator. The existence State economic financial losses due to the action of perpetrators of criminal act of corruption that enrichs or benefit individually or other people or a corporation indicates that corruption has occurred. However, the actions that can harm the State's finances or the state's economy as a result of the criminal act of corruption are not the only elements of criminal act of corruption for perpetrator to be prosecuted. One of the institutions designated by the constitution to assist the investigator's task is the audit board of the Republic of Indonesia, which is an institution of the State financial auditor which the task is to examine the management of State finances and State financial responsibility. This research formulates the problem regarding the position of the statement of the audit board of the Republic of Indonesia in calculating the State's loss in revealing the existence of corruption and the obstacles faced by the Prosecutor in dealing with corruption that can cause financial losses to the State economy. This research is a normative legal research that used a problem approach in the form of a legal approach, a conceptual approach and a case approach.