ANALISIS KEWENANGAN BADAN PEMERIKSA KEUANGAN DALAM PEMERIKSAAN PENGELOLAAN TERHADAP TUNJANGAN DEWAN PERWAKILAN RAKYAT

Abstract

This study analyzes the authority of the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan/BPK) in conducting audits on the financial management and allowance administration of the House of Representatives (Dewan Perwakilan Rakyat/DPR). Using a normative–juridical and descriptive approach, this research examines the constitutional and statutory mandates that shape BPK’s supervisory role, particularly as outlined in the 1945 Constitution, the Audit Law, and relevant financial governance regulations. The study discusses how BPK’s audit authority functions as a mechanism of checks and balances to ensure transparency, accountability, and the proper use of public funds allocated to DPR members. The analysis also explores challenges faced by BPK in auditing parliamentary allowances, including regulatory ambiguities, limitations in audit access, and political dynamics that may influence audit outcomes. The findings emphasize that BPK’s authority is essential not only for safeguarding state finances but also for upholding public trust in legislative financial management.