MENGUNGKAP KORUPSI MELALUI BUKTI AUDIT MENJADI BUKTI MENURUT HUKUM

Made Dudy Satyawan, - Khusna

Abstract


Abstrak: Mengungkap Korupsi Melalui Bukti Audit Menjadi Bukti Menurut Hukum. Tujuan penelitian ini adalah mengungkap bagaimana aparat penegak hukum memaknai bukti audit dalam mengungkap korupsi. Hal ini dilatarbelakangi kontroversi LHPKKN (yang dibuat oleh auditor negara) dalam persidangan tindak pidana korupsi sebagai bukti dokumen dalam pengadilan tipikor. Metode yang digunakan dalam penelitian ini adalah studi kasus. Penelitian ini menemukan bahwa LHPKKN tidak serta merta dapat diyakini oleh hakim karena merupakan salah satu alat dan bukan satu-satunya bukti yang digunakan dalam menetapkan keputusan tindak pidana korupsi.  Bukti audit tidak semuanya dapat dijadikan sebagai bukti hukum.

 

Abstract: Uncovering Corruption through Audits into Evidence under the Law. The purpose of this study is to reveal how law enforcement officers interpret audit evidence in uncovering corruption. This is underpinned by the LHPKKN controversy (made by the state auditor) in the hearing as evidence of documents in the Corruption Court. The method used in this research is case study. This research finds that LHPKKN is not necessarily believed by the judge because it is one of the tools and not the only evidence used in determining the decision of corruption. All of audit evidence can not be used as legal evidence.


Keywords


korupsi; bukti audit; LHPKKN

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DOI: http://dx.doi.org/10.18202/jamal.2017.04.7048

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