IMPLIKASI KONFLIK NORMA MENGENAI PEMAKNAAN KEKAYAAN NEGARA YANG DIPISAHKAN DALAM PERSEROAN TERBATAS TERHADAP - KEWENANGAN BADAN PENGAWAS KEUANGAN KINTUK MELAKUKAN PEMERIKSAAN PERUSAHAAN PERSEROAN

Abstract

Ths study is based on the inclusion of the Badan Usaha Milik Negara Perseroan Terbatas ( BUMN Persero ) as one of the inspection object Badan Pemeriksa Keuangan ( BPK ) as a result of the breadth of the scope of state finances in Undang - Undang Nomor 17 Tahun 2003 tentang Keuangan Negara. This study addresses two main issues. First , the status of wealth separated in Badan Usaha Milik Negara Perseroan Terbatas ( BUMN Persero ). Second, the implications of a conflict of norms on the status of state assets set aside in the state-owned BPK against the authority to examine the Board of Directors Persero. The method used in hs research is normative juridical , which is based on secondary data presented descriptively and analytically The results showed that the Badan Usaha Milik Negara Perseroan Terbatas ( BUMN Persero ) was given the authority to conduct an examination of the Badan Usaha Milik Negara Perseroan Terbatas ( BUMN Persero ) due to the inaccuracy of the legislators in understanding the philosophy of financial examination in the Constitution of 1945. Authorized institutions examine Badan Usaha Milik Negara Perseroan Terbatas ( BUMN Persero ) is a Public Accounting Firm chosen through mechanisms General Meeting of Shareholders. Thus , the Badan Usaha Milik Negara Perseroan Terbatas ( BUMN Persero ) as a state institution should only examine the nature of the financial makrostrategi countries, which includes policies , programs , objectives and financial expediency state