BPK Ditegaskan Berwenang Menetapkan Kerugian Negara, Ini Putusan MK

Kompas Timur News

April 05, 2026

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KompasTimurNews.Com.Wajo — Mahkamah Konstitusi (MK) menegaskan bahwa Badan Pemeriksa Keuangan (BPK) merupakan lembaga yang berwenang dalam menetapkan dan menyatakan jumlah kerugian negara.

Hal tersebut tertuang dalam Putusan MK Nomor 28/PUU-XXIV/2026 yang diputus pada 9 Februari 2026 oleh sembilan hakim konstitusi yang dipimpin Ketua MK Suhartoyo.

Dalam pertimbangannya, MK menyatakan bahwa kewenangan konstitusional untuk melakukan audit dan menetapkan kerugian negara berada pada BPK.

Namun demikian, dalam praktik penegakan hukum, lembaga seperti Kejaksaan Republik Indonesia, Kepolisian Negara Republik Indonesia, dan Komisi Pemberantasan Korupsi tetap dapat melakukan perhitungan kerugian negara untuk kepentingan penyidikan, yang kemudian dapat diperkuat melalui hasil audit BPK.

Penulis: Hermanto Buroncong

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