Use this url to cite publication: https://cris.mruni.eu/cris/handle/007/18790
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Restrengthening the role of supreme audit agency in supervising state-owned enterprises?
Type of publication
Straipsnis Scopus duomenų bazėje / Article in Scopus database (S1b)
Type of publication (old)
S2
Author(s)
Hidayatullah, Syarif |
Erdős, Éva |
Title
Restrengthening the role of supreme audit agency in supervising state-owned enterprises?
Date Issued
2022
Is part of
International Comparative Jurisprudence. ISSN 2351-6674, 2022, Vol. 8, No 2
Field of Science
Abstract
Many parties have questioned the existence of the State Audit Agency to supervise State-Owned Enterprises. The Indonesian
Constitutional Court decided on verdicts 62/PUU-XI/2013 and 26/PUU-XIX/2021 regarding the position of the Supreme Audit Agency as
the external supervisor of State-Owned Enterprises. This study compares how Indonesia and Hungary, two countries that follow the civil
law system, place the Supreme Audit Agency (Badan Pemeriksa Keuangan and Állami Számvevőszék) in their legal system. Moreover,
this paper explores and confronts the legal doctrines and legislations of the two countries in auditing and strengthening the corporate
governance of public companies. In conclusion, this study explains that Indonesia and Hungary regulate Badan Pemeriksa Keuangan and
Állami Számvevőszék in their Constitutions as the fundamental law and further regulate it in the Act as a complementary law. Both
countries used the Board or Collegiate model of audit institution and assigned the Supreme Audit Agency as a protector of state assets by
preventing fraud and strengthening good corporate governance in the management of State-Owned Enterprises.
Type of document
type::text::journal::journal article::research article
Language
Anglų / English (en)
Creative Commons License
Access Rights
Atviroji prieiga / Open Access