SUMMARY
Finance and Development Supervisory Agency (BPKP) is one of the institutions stipulated in Presidential Regulation of the Republic of Indonesia No. 192 of 2014 in charge of organizing government affairs in the field of state/ regional financial supervision and national development. This research raises several problems which include: First, what is the form of regulation of BPKP’s authority in legislation related to audits in calculating state financial losses in the case of corruption crime. Second, how is the legal standing of the BPKP Representative of West Sumatra Province in calculating state financial losses in the decision Number: 31/Pid.Sus/TPK/2017/PN Pdg on behalf of the defendant Vera Aldilla Roza, ST related to corruption crime in Padang District Court. This is a normative juridical research which applied an approach to legislation (statute approach) and to the case (case approach). This research used a technique in the form of a library study that utilized primary, secondary, and tertiary legal materials. The legal materials were then analyzed qualitatively to answer the problems discussed in this research. Based on the results of the research, it was concluded that the legal standing of BPKP was in the executive power. In this case, the regulation of authority related to calculating state financial losses contained in the legislation, i.e. Presidential Regulation No. 192 of 2014 concerning BPKP. In addition, this authority was strengthened by the Decision of the Constitutional Court Number: 31/PUU-X/2012 dated October 23, 2012. The legal standing of BPKP, in calculating state financial losses in the case of procurement of medical devices at Health Office of Pesisir Selatan Regency, was as auditor. The judge was guided by the calculation of state financial losses carried out by BPKP and used it as a basis for consideration of decisions.