[{"_1":2,"_128":-5,"_129":-5},"loaderData",{"_3":4,"_27":28,"_29":30},"root",{"_5":6,"_7":-5,"_8":9},"locale","id","session","ENV",{"_10":11,"_12":13,"_14":15,"_16":17,"_18":17,"_19":20,"_21":22,"_23":24,"_25":26},"APP_ENV","development","APP_URL","https://eunomia.veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","","TIKTOK_PIXEL_IDS","CLARITY_PROJECT_ID","wna53wookm","AMPLITUDE_API_KEY","7e63bba8e40e975f05a764d0760dae98","MIDTRANS_CLIENT_KEY","Mid-client-Utk0Sjf97WJDzPZp","MIDTRANS_SNAP_URL","https://app.sandbox.midtrans.com/snap/snap.js","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_31":32,"_33":34},"regulationId","427a731b-dc05-43b7-86c5-f853b4b324cc","regulationData",{"_35":32,"_36":37,"_125":126,"_127":-5},"regulation_id","overview",{"_38":39,"_40":41,"_42":43,"_44":45,"_46":47,"_48":-5,"_49":50,"_51":52,"_57":58,"_59":60,"_64":65,"_72":73,"_74":75,"_76":77,"_78":79,"_80":-5,"_81":-5,"_82":83,"_84":-5,"_85":86,"_87":88,"_89":90,"_91":92,"_99":100,"_105":106,"_107":108,"_109":110,"_111":112,"_113":114,"_115":116,"_117":118,"_119":120,"_121":122,"_123":124},"title","Peraturan Badan Pemeriksa Keuangan Nomor 3 Tahun 2016 tentang Kode Etik Badan Pemeriksa Pemeriksa","short_title","Peraturan BPK Nomor 3 Tahun 2016","number","3","year","2016","published_date","2016-07-19","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_6":50,"_53":54,"_55":56},"name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","82b46260-7fa6-4dab-97c3-2b2d945b2bc7","type",{"_6":58,"_53":61,"_62":63},"Peraturan Badan Pemeriksa Keuangan","short_name","Peraturan BPK","subjects",[66,69],{"_6":67,"_53":68,"_55":-5},"11223620-0ed2-4d39-afcc-7656055ef432","Aparatur Sipil Negara",{"_6":70,"_53":71,"_55":-5},"e3e98fa7-32d7-4072-b4eb-7ffbc2274fe8","Etika Penyelenggara Negara","tags",[],"location","Pemerintah Pusat","place_of_enactment","Jakarta","theme","Kode Etik Badan Pemeriksa Pemeriksa","subject_matter","abstract","regulatory_relationship","Peraturan ini mencabut:\n1. Peraturan Badan Pemeriksa Keuangan Nomor 2 Tahun 2011 tentang Kode Etik Badan Pemeriksa Keuangan","scope_and_parties","policy_content","Kode Etik ini ditetapkan untuk mewujudkan Anggota BPK dan Pemeriksa yang independen, berintegritas, dan profesional dalam melaksanakan tugas pemeriksaan demi menjaga martabat, kehormatan, citra, dan kredibilitas BPK. Latar belakangnya antara lain kewajiban BPK menyusun kode etik berdasarkan Undang‑Undang Nomor 15 Tahun 2006 dan kebutuhan organisasi untuk mengganti Peraturan BPK Nomor 2 Tahun 2011 yang dinilai tidak lagi sesuai perkembangan. Secara substansial Peraturan mengatur nilai dasar (Independensi, Integritas, Profesionalisme), ruang lingkup penerapan kode etik bagi Anggota BPK dan Pemeriksa, serta pembagian jenis Pemeriksa yang diakui (Pegawai Negeri Sipil pada pelaksana BPK, Pegawai Negeri Sipil dari Aparat Pengawas Internal Pemerintah, dan Akuntan Publik). Peraturan memuat kewajiban umum seperti menjaga kerahasiaan, mengutamakan kepentingan negara, menghindari benturan kepentingan, melaksanakan pemeriksaan sesuai standar dan pedoman, meningkatkan kompetensi, serta larangan yang meliputi keterlibatan dalam politik praktis, penerimaan uang/ fasilitas dari pihak terkait pemeriksaan, peran sebagai pemilik atau penjamin badan usaha yang berorientasi laba terhadap beban negara, dan keterlibatan dalam kegiatan objek pemeriksaan. Peraturan juga menegaskan bahwa kewajiban dan larangan terkait pemeriksaan mencakup seluruh rangkaian proses pemeriksaan dan pengelolaan dokumen.","transitional_provisions","1. Laporan atau pengaduan dugaan pelanggaran Kode Etik yang diterima sebelum Peraturan BPK ini ditetapkan dan belum diproses, penyelesaiannya berdasarkan Peraturan BPK ini.\n2. Laporan atau pengaduan dugaan pelanggaran Kode Etik yang terjadi sebelum Peraturan BPK ini ditetapkan dan sedang dalam proses oleh Majelis Kehormatan Kode Etik, penyelesaiannya berdasarkan Peraturan Badan Pemeriksa Keuangan Nomor 2 Tahun 2011 tentang Kode Etik Badan Pemeriksa Keuangan.","sanctions","1. Anggota BPK: peringatan tertulis untuk pelanggaran yang berdampak pada Unit Pelaksana Tugas Pemeriksaan; pemberhentian dari keanggotaan untuk pelanggaran yang berdampak negatif pada Negara dan/atau BPK; pelanggaran berulang dikenai sanksi lebih berat.\n2. Pemeriksa (PNS pelaksana BPK): teguran tertulis dan pencatatan di SISDM untuk pelanggaran terhadap Tim; larangan memeriksa selama 2 tahun untuk pelanggaran berdampak pada Unit; pemberhentian sebagai Pemeriksa untuk pelanggaran yang berdampak pada Negara dan/atau BPK; pelanggaran berulang dikenai sanksi lebih berat.\n3. Pemeriksa dari APIP dan Akuntan Publik: pemberhentian tetap sebagai Pemeriksa; untuk akuntan publik, sanksi disampaikan kepada organisasi profesi yang bersangkutan. Sanksi Kode Etik tidak membebaskan dari hukuman disiplin Pegawai Negeri Sipil.","revokes",[93],{"_94":95,"_96":97,"_35":98},"text","Peraturan BPK No. 2 Tahun 2011 tentang Kode Etik Badan Pemeriksa Keuangan","link","https://peraturan.bpk.go.id/Details/17/peraturan-bpk-no-2-tahun-2011","ca927811-05f5-43f1-8e9c-b2f47787ee3a","revoked_by",[101],{"_94":102,"_96":103,"_35":104},"Peraturan BPK No. 4 Tahun 2018 tentang Kode Etik Badan Pemeriksa Keuangan","https://peraturan.bpk.go.id/Details/101834/peraturan-bpk-no-4-tahun-2018","d2c66f66-45be-4e10-be3f-232ddb5f7d8c","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review",[],"is_verified",false,"english_excerpt","

THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA
REGULATION OF THE AUDIT BOARD
NUMBER 3 OF 2016
CONCERNING
CODE OF ETHICS OF THE AUDIT BOARD

\n\n\n \n \n \n \n \n \n \n \n \n \n \n \n \n

Considering:	\n \n that based on the provisions of Article 29 paragraph (1) of Law Number 15 of 2006 concerning the Audit Board, the Audit Board is obliged to draft a Code of Ethics which contains the norms that must be adhered to by each Member of the Audit Board and Inspectors while carrying out their duties to maintain the dignity, honor, image, and credibility of the Audit Board; \n that the Audit Board Regulation Number 2 of 2011 concerning the Audit Board Code of Ethics that has been in force is no longer in accordance with the development and needs of the organization within the Audit Board; \n that based on the considerations referred to in letter a and letter b, it is necessary to stipulate an Audit Board Regulation concerning the Code of Ethics of the Audit Board; \n \n
Having regard to:	Law Number 15 of 2006 concerning the Audit Board (State Gazette of 2006 Number 85, Supplement to the State Gazette of 2006 Number 4654);
DECIDES:

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