MODEL PELIMPAHAN KEWENANGAN BADAN PEMERIKSA KEUANGAN DALAM PELAKSANAAN TUGAS PEMERIKSAAN PENGELOLAAN DAN TANGGUNG JAWAB NEGARA

This study aims to analyze the problem of how the delegation of authority and the model of delegation of authority that can be developed for the Audit Board of the Republic of Indonesia (the acronym of BPK) in the implementation of examination duties on the management and responsibility of state finances using Koontz and Weihrich's theory regarding the seven principles for delegation of authority. The research method used is a qualitative research design
with a descriptive approach. The results show that the delegation of authority mechanism is not fully in line with Law Number 30 of 2014 concerning Government Administration. The obstacle in the implementation of the delegation of authority policy is that the policy design is not in line with the applicable regulations, and it requires commitment from policy makers and policy implementers to adjust
policies and policy implementation with the development of laws and regulations, and general principles of good governance. The model of delegation of authority suggested by this study in the implementation of examination duties on the management and responsibility of state finances is a comprehensive examination task mandate, so that BPK
implementers and examiners and / or experts from outside the BPK perform examination tasks for and on behalf of the BPK based on statutory regulations and general principles of good governance