The Paradox of WTP Opinions: When BPK Audits are Suspected of Being Sold in Corruption Cases Involving Local Leaders

JAKARTA, KOMPAS.com – An Unqualified Opinion (WTP) from the Audit Board of Indonesia (BPK) should reflect the fairness of local government financial reports.

However, allegations of bribery to manipulate audit results have implicated local leaders and BPK auditors in corruption cases.

The latest case involves Klaten Regent Hamenang Wajar Ismoyo, who is accused of bribing Central Java BPK Representative Head Ahmad Luthfi H. Rahmatullah to conceal findings of excess payments amounting to around Rp 5 billion.

This incident adds to the list of cases involving alleged bribery to alter BPK audit results.

Previously, the Corruption Eradication Commission (KPK) also named inactive Muara Enim Regent Edison and four others as suspects in a bribery case related to BPK audit findings in South Sumatra.

Both cases display a similar pattern, involving attempts by local leaders to influence financial audit outcomes through intermediaries and payments to parties involved in the audit process.

Agung Nur Probohudono, a professor of Management Accounting at Sebelas Maret University (UNS), warned local governments not to treat the WTP opinion as the ultimate goal in financial management.

Meanwhile, Khresna Bayu Sangka, head of the Public Transparency and Anti-Corruption Study Center (Pustapako) at UNS, considers the alleged manipulation of BPK audits a serious issue as it threatens the independence of audits and public trust in the state financial oversight institution.

Alleged Bribery Involving Klaten Regent

The KPK revealed that the bribery case involving Klaten Regent Hamenang Wajar Ismoyo and Central Java BPK Representative Head Ahmad Luthfi H. Rahmatullah began when the BPK audited the financial report of the Klaten County Government for 2026.

Acting Director of Investigations at KPK, Achmad Taufik Husein, stated that the audit uncovered excess payments for honorarium amounting to approximately Rp 5 billion.

The findings included Rp 4.16 billion of overpaid honoraria for socialization of regulations that did not align with actual hours worked, and approximately Rp 1.02 billion of excess honoraria for activities.

“In this audit, a total of about Rp 5 billion in excess honorarium was found,” Husein said at a press conference on Friday (16/10/2026).

Hamenang later reportedly met with Klaten District Inspector Agus Suprapto, BPK Central Java Inspection Head for Region 3 Iwan Hery Setiawan, and Ahmad Luthfi.

During this meeting, a conspiracy allegedly occurred to eliminate the two findings regarding overpayment of honoraria.

In a subsequent meeting in May 2026, Ahmad Luthfi reportedly demanded Rp 600 million from Hamenang. After negotiations, they agreed on a payment of Rp 400 million.

“However, HWI (Hamenang) could not meet this and negotiated down to Rp 400 million,” said Husein.

To fulfill this agreement, Hamenang allegedly tasked Klaten County's Head of Protocol and Communication Rizqan Iryawan to obtain the funds from a private source identified as MAW from PT MWC.

However, the payment was delayed after the KPK conducted a sting operation related to the case in Muara Enim.

KPK has named Hamenang, Ahmad Luthfi, and MAW as suspects in this case.

In addition to the bribery allegations concerning the BPK audit, KPK has also uncovered four clusters of other alleged monetary gains involving Hamenang, including those related to the procurement of goods and services, mining activities, regular receipts from local public service agencies (BLUD) and district working units (OPD), and collection fees.

Similar Modus Operandi in Muara Enim

Before the Klaten case emerged, KPK had named inactive Muara Enim Regent Edison and four others as suspects in a bribery case related to BPK audit findings.

This case began when the South Sumatra BPK Representative audited the financial report of the Muara Enim County Government for the 2025 fiscal year in early 2026.

During the audit, BPK found issues with Muara Enim's financial report that exceeded materiality thresholds.