Constitutional Court Achieves Unqualified Opinion, 434 BPK Recommendations Fully Resolved

JAKARTA — The Constitutional Court (MK) has fully resolved 100 percent of the recommendations from the Supreme Audit Agency (BPK) audit results up to the first half of 2026. A total of 434 recommendations with a value reaching Rp4.49 billion have been completed.

This achievement was conveyed by BPK Member I Nyoman Adhi Suryadnyana, who also serves as Acting AKN IV BPK, when submitting the Audit Report (LHP) on the MK’s 2025 Financial Report in Jakarta.

The BPK also awarded an Unqualified Opinion (WTP) on the MK’s 2025 Financial Report. In the same period, the BPK recorded no cases of state losses that had been determined at the MK.

Nyoman said the completion of all these recommendations demonstrates the commitment of the MK leadership and staff in making audit results part of institutional improvement.

“This achievement reflects the commitment of the leadership and all MK staff in making audit results an instrument for organisational learning and continuous governance improvement,” Nyoman said in his statement on Friday (21/8/2026).

According to him, the completion of BPK recommendations is not solely related to administrative compliance, but is also part of efforts to strengthen the quality of government governance.

Nyoman said national development is not only determined by economic growth, but also by the quality of government governance. Therefore, BPK audits do not stop at providing an opinion on financial reports.

“BPK audits do not merely produce an opinion on financial reports, but also contribute to strengthening accountability and government governance towards sustainable development,” Nyoman said.

In addition to auditing financial reports, the BPK plans to conduct a performance audit of judicial services for the 2024 General Election Results Dispute (PHPU) cases up to the first half of 2026.