Enforcement the BPK Auditor Code of Conduct to Improve State Financial Management
Penegakkan Etika Profesional Pemeriksa BPK Untuk Peningkatan Kualitas Pengelolaan Keuangan Negara
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(1) * Dian Kusuma Wardhani
Universitas Airlangga
Indonesia
(2) Erina Sudaryati Universitas Airlangga
Indonesia
(*) Corresponding Author
Abstract
Berdasarkan Undang-Undang Republik Indonesia Nomor 15 Tahun 2006, BPK merupakan lembaga negara yang diamanatkan oleh UUD 1945 untuk melakukan pemeriksaan pengelolaan serta tanggung jawab atas keuangan negara. Agar tercipta kesuksesan pemeriksaan tersebut, pemeriksa BPK harus menegakkan etika profesional di setiap pemeriksaannya. Tujuan penelitian ini adalah menganalisis strategi untuk menegakkan etika profesional pemeriksa BPK. Penelitian ini adalah penelitian kualitatif dengan metode deskriptif dimana peneliti mendeskripsikan temuan dan melakukan analisa atas temuan tersebut. Berdasarkan documentary research diketahui bahwa kesadaran ketuhanan yang dibangun dari religiusitas membentuk moral dan kesadaran pemeriksa BPK untuk menegakkan kode etik sehingga menuntun pribadi pemeriksa BPK agar selalu memutuskan bersikap etis ketika dihadapakan pada dilema etis. Pada akhirnya, penelitian ini memberikan tujuh strategi atau rekomendasi sebagai upaya menegakkan etika profesional pemeriksa BPK yaitu, kemampuan manajemen moral, menjadi pemeriksa BPK yang amanah, memiliki pengetahuan hukum yang cukup, memiliki pemahaman kode etik profesi yang komprehensif, memiliki kecintaan pada alam, mengenali setiap praktik tidak etis dan tidak berusaha mencari-cari kesalahan.
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