BPK

BPK is an acronym that can refer to several organizations and terms, depending on the country and context. The most prominent usage is Badan Pemeriksa Keuangan, the Audit Board of Indonesia, which functions as the republic’s supreme audit institution. Established under the 1945 Constitution and subsequent legislation, BPK is an independent state institution responsible for auditing the management and accountability of state finances. Its mandates include auditing financial statements of national and local government agencies, state-owned enterprises, and government programs; assessing compliance with laws and regulations; and evaluating the efficiency, effectiveness, and economy of government operations. The BPK operates independently of the executive branch and reports its findings to the People’s Representative Council (DPR). The head of the BPK holds the title Auditor General.

Outside Indonesia, BPK can be an acronym for other organizations or terms, varying by language and context. In each case, the specific duties and authority depend on national law and the institutional framework in which the entity operates. Because BPK is used in different settings, its exact meaning and scope are defined locally and may refer to governance, auditing, or organizational units unrelated to the Indonesian agency.