[{"_1":2,"_131":-5,"_132":-5},"loaderData",{"_3":4,"_28":29,"_30":31},"root",{"_5":6,"_7":-5,"_8":9},"locale","en","session","ENV",{"_10":11,"_12":13,"_14":15,"_16":17,"_18":19,"_20":21,"_22":23,"_24":25,"_26":27},"APP_ENV","production","APP_URL","https://veritask.ai","GA_MEASUREMENT_ID","G-X1BV3QBZEM","META_PIXEL_ID","4698743733686194","TIKTOK_PIXEL_IDS","D8A3HTBC77U9J3L243V0","CLARITY_PROJECT_ID","wn9rn7xb4l","AMPLITUDE_API_KEY","74a0c7cc1509a379d3647ec140dd375","MIDTRANS_CLIENT_KEY","Mid-client-hwjEU5pmwAKVMbIA","MIDTRANS_SNAP_URL","https://app.midtrans.com/snap/snap.js","routes/$locale",{"_5":6},"routes/$locale.search-engine.regulation.$regulationId",{"_32":33,"_34":35},"regulationId","d98ddbf6-bf8c-45f1-bb3b-0ee78daa5f47","regulationData",{"_36":33,"_37":38,"_127":128,"_129":130},"regulation_id","overview",{"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":48,"_50":51,"_52":53,"_59":60,"_61":62,"_66":67,"_74":75,"_76":77,"_78":79,"_80":81,"_82":-5,"_83":84,"_85":86,"_87":-5,"_88":89,"_90":91,"_92":93,"_94":95,"_102":103,"_108":109,"_110":111,"_112":113,"_114":115,"_116":117,"_118":119,"_120":121,"_122":123,"_124":-5,"_125":126},"title","Peraturan Badan Pemeriksa Keuangan Nomor 1 Tahun 2017 tentang Standar Pemeriksaan Keuangan Negara","short_title","Peraturan BPK Nomor 1 Tahun 2017","number","1","year","2017","published_date","2017-01-06","effective_date","status_id","89192b77-602e-484c-89df-4fd3166b732a","status",{"_54":51,"_55":56,"_57":58},"id","name","Tidak Berlaku","description","Peraturan yang sudah tidak berlaku karena dicabut, diubah, atau habis masa berlakunya","type_id","696d3673-ce70-485b-a0dd-fd8c9dfb493f","type",{"_54":60,"_55":63,"_64":65},"Peraturan Badan Pemeriksa Keuangan","short_name","Peraturan BPK","subjects",[68,71],{"_54":69,"_55":70,"_57":-5},"23186465-8acf-4b27-a795-2d4eddc93459","Standar & Pedoman Teknis",{"_54":72,"_55":73,"_57":-5},"b31a8222-540c-410c-aa76-bb08904489ee","Keuangan Negara & Daerah","tags",[],"location","BPK RI","place_of_enactment","Jakarta","theme","Standar Pemeriksaan Keuangan Negara","subject_matter","abstract","\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n


2017
Peraturan BPK NO. 1, LN.2017/NO.1, TLN NO.6010, LL BPK RI: 7 HLM.
Peraturan BPK TENTANG Standar Pemeriksaan Keuangan Negara
ABSTRAK:	\n \n \n
CATATAN:	\n \n Peraturan BPK ini mulai berlaku pada tanggal 06 Januari 2017. \n \n

","regulatory_relationship","Peraturan ini mencabut:\n\n1. Peraturan Badan Pemeriksa Keuangan Nomor 1 Tahun 2007 tentang Standar Pemeriksaan Keuangan Negara (Lembaran Negara Republik Indonesia Tahun 2007 Nomor 42, Tambahan Lembaran Negara Republik Indonesia Nomor 4707).","scope_and_parties","policy_content","

Peraturan Badan Pemeriksa Keuangan (BPK) ini mengatur tentang Standar Pemeriksaan Keuangan Negara (SPKN) yang merupakan patokan wajib dalam pemeriksaan pengelolaan dan tanggung jawab keuangan negara. Latar belakang penggantian peraturan sebelumnya adalah karena Peraturan BPK Nomor 1 Tahun 2007 sudah tidak sesuai dengan perkembangan standar pemeriksaan yang berlaku dan kebutuhan organisasi BPK.

\n\n

SPKN dinyatakan dalam bentuk Pernyataan Standar Pemeriksaan (PSP) dan terdiri dari Kerangka Konseptual Pemeriksaan serta PSP itu sendiri. PSP mencakup standar umum, standar pelaksanaan pemeriksaan, dan standar pelaporan pemeriksaan. SPKN berlaku untuk semua pemeriksaan terhadap entitas, program, kegiatan, serta fungsi yang berkaitan dengan pengelolaan dan tanggung jawab keuangan negara yang memiliki tingkat keyakinan memadai.

\n\n

Peraturan ini juga mengatur pihak-pihak yang wajib mematuhi SPKN, yaitu BPK, akuntan publik yang melakukan pemeriksaan atas nama BPK atau berdasarkan undang-undang, dan Aparat Pengawasan Intern Pemerintah (APIP) yang melakukan audit kinerja dan audit dengan tujuan tertentu. BPK membentuk Komite untuk mengevaluasi penerapan dan mengembangkan SPKN, yang terdiri dari Dewan Konsultatif dan Panitia Kerja yang melibatkan pihak di luar BPK sebagai narasumber. Hasil evaluasi dan pengembangan SPKN dilaporkan secara periodik kepada BPK.

","transitional_provisions","1. Pada saat Peraturan BPK ini mulai berlaku, pemeriksaan yang masih berlangsung dilaksanakan berdasarkan Peraturan Badan Pemeriksa Keuangan Nomor 1 Tahun 2007 tentang Standar Pemeriksaan Keuangan Negara (Lembaran Negara Republik Indonesia Tahun 2007 Nomor 42, Tambahan Lembaran Negara Republik Indonesia Nomor 4707).\n2. Pada saat Peraturan BPK ini mulai berlaku, semua peraturan pelaksanaan dari Peraturan Badan Pemeriksa Keuangan Nomor 1 Tahun 2007 tentang Standar Pemeriksaan Keuangan Negara (Lembaran Negara Republik Indonesia Tahun 2007 Nomor 42, Tambahan Lembaran Negara Republik Indonesia Nomor 4707), dinyatakan masih tetap berlaku sepanjang tidak bertentangan dengan ketentuan dalam Peraturan ini.","sanctions","(-)","revokes",[96],{"_97":98,"_99":100,"_36":101},"text","Peraturan BPK No. 1 Tahun 2007 tentang Standar Pemeriksaan Keuangan Negara","link","https://peraturan.bpk.go.id/Details/5/peraturan-bpk-no-1-tahun-2007","952030ce-bf3a-4a1f-9a5b-c06eb65f201f","revoked_by",[104],{"_97":105,"_99":106,"_36":107},"Peraturan BPK No. 1 Tahun 2026 tentang Standar Pemeriksaan Keuangan Negara","https://peraturan.bpk.go.id/Details/347856/peraturan-bpk-no-1-tahun-2026","4519f694-3777-4670-a436-736dfa401d7a","partially_revokes",[],"partially_revoked_by",[],"amends",[],"amended_by",[],"partially_amends",[],"partially_amended_by",[],"establishes",[],"established_by",[],"constitutional_review","is_verified",false,"english_excerpt","\n

REGULATION OF THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA
REPUBLIC OF INDONESIA
NUMBER 1 OF 2017
on
STATE FINANCIAL AUDIT STANDARDS

WITH THE BLESSINGS OF GOD ALMIGHTY

THE AUDIT BOARD OF THE REPUBLIC OF INDONESIA,

Considering :

that based on the provisions of Article 5 paragraph (2) of Law Number 15 of 2004 on the Audit of Management and Responsibility of State Finance and Article 9 paragraph (1) letter e and Article 31 paragraph (2) of Law Number 15 of 2006 on the Audit Board of the Republic of Indonesia states that the state financial audit standards are prepared by the Audit Board of the Republic of Indonesia;
that the state financial audit standards are benchmarks that must be adhered to in conducting audits of the management and responsibility of state finance;
that the Regulation of the Audit Board of the Republic of Indonesia Number 1 of 2007 on State Financial Audit Standards is no longer in accordance with the

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