TITLE:
Optimizing the Implementation of Compliance Audit Functions in State-Owned Enterprises: An Analysis through the Lens of Indonesian Corruption Law
AUTHORS:
Andi Wahyu Wibisana
KEYWORDS:
Compliance Audit Functions, State-Owned Enterprises, Indonesian Corruption Law, Internal Control System, Indonesia
JOURNAL NAME:
Beijing Law Review,
Vol.16 No.3,
August
28,
2025
ABSTRACT: This study aims to explore the optimization of compliance audit functions in state-owned enterprises, analyzing them through the lens of Indonesian corruption law. This research method uses a normative legal research method, and the data analysis used in this study is a descriptive qualitative analysis and data collection technique using three legal material data (primary, secondary, and tertiary) and interviews (things outside the three legal materials), which are only supporting in nature. Interviews are used to deepen the understanding of a legal norm, to find out how legal norms are applied in practice, and to obtain interpretations from compliance audit practitioners in Indonesia related to the implementation of compliance audit functions in state-owned enterprises through the lens of Indonesian corruption law. The results of this study indicate that optimizing the implementation of compliance audit functions in state-owned enterprises through the lens of Indonesian corruption law has positive implications for preventing and eradicating corruption and ensuring the implementation of good corporate governance. Therefore, a mechanism is needed, such as a law or regulation, including both public law rules and internal company regulations, to ensure that business processes and decision-making processes align with company goals, thereby protecting the interests of stakeholders and the public. Thus, it is necessary to strengthen the internal control system and effective law enforcement and increase awareness of the importance of compliance with applicable laws and regulations in Indonesia. Furthermore, the results of this study are also expected to be used by state administrators, academics, and other stakeholders.