ANALISIS YURIDIS TERHADAP KEKUATAN PEMBUKTIAN AUDIT INVESTIGASI OLEH BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN SEBAGAI KETERANGAN AHLI DALAM PENANGANAN TINDAK PIDANA KORUPSI

Abstract

Indonesia is a state based on law. One of the legal rules used in a criminal
procedure, namely the criminal procedure code as a codification and legal
unification. Based on the provisions of Article 184 paragraph (1) of the Law on
Criminal Procedure (Criminal Procedure Law) states about legal evidence, one
of which is expert statements. In the provisions of article 1 number 28 of the
criminal procedure code it is regulated about expert statements as legal evidence
according to law. Disclosure of corruption through witness testimony from an
expert in the financial and development oversight body is very influential and
strengthens the confidence of the judge in considering strong and valid evidence
before the trial. The purpose of this is: first, to find out the form of evidence of the
strength of the investigative audit by the Financial and Development Supervisory
Agency as an expert statement in handling corruption. Second, to find out the
basis for conducting an audit investigation by the Financial and Development
Supervisory Agency as an expert statement in handling corruption.
This research is a normative juridical. The data source is secondary data
consisting of primary legal materials, secondary law and tertiary legal materials.
Data collection techniques in this study is a review of literature and documentary
studies and data analysis use thecnical deductive method.
From the results of the study it can be concluded, first, the form of the
strength of the evidence of an investigative audit by the Financial and
Development Supervisory Agency as an expert statement in the handling of
criminal acts of corruption is divided into several forms, namely physical testing,
confirmation evidence, documentary evidence, observational evidence, question
and answer evidence by auditing, re-implementation, and analysis procedures.
Second, the basis of the strength of the evidence of investigative audit by the
Financial and Development Supervisory Agency as an expert statement in
handling corruption is as a fulfillment of the request letter from the investigating
agency or the public prosecutor in accordance with the Decision of the
Constitutional Court Number 31 / PUU-X / 2012 October 23, 2012.
Keyword: Corruption Crime-Investigative Audit-Expert Statement