Swan.my.id - Jakarta, the Audit Board of the Republic of Indonesia (BPK) has officially launched the Danantara 2025 financial audit of the consolidated financial statements of the Nusantara Power Investment Management Agency, or BPI Danantara.
The audit began with a Grand Entry Meeting and the handover of the audit assignment letter. BPK Member VII Slamet Edy Purnomo handed the letter to BPI Danantara Executive Board Head Rosan Roeslani in Jakarta on September 17.
The meeting was also attended by BPI Danantara Supervisory Board Deputy Chairman Muliaman Darmansyah Hadad and State-Owned Enterprises Regulatory Agency Head Dony Oskaria. The examination will cover BPI Danantara and entities within its structure.
Scope of the Danantara 2025 Financial Audit
BPK will examine the consolidated financial statements of BPI Danantara, PT Danantara Aset Manajemen (PT DAM), and PT Danantara Investasi Manajemen (PT DIM). The audit will also include all state-owned enterprises operating under BPI Danantara.
The examination follows the submission of BPI Danantara’s unaudited 2025 consolidated financial statements to BPK on July 20, 2026. The submission formed part of the preparation and implementation stages for the audit.
Through the examination, BPK will issue an opinion on whether the financial statements are fairly presented. The assessment will consider compliance with accounting standards, the adequacy of disclosures, compliance with laws and regulations, and the effectiveness of internal controls.
Risk-Based Approach in the Examination
BPK will use a risk-based audit approach. This method includes identifying the risks of material misstatements, fraud, abuse, non-compliance, and weaknesses in internal controls.
Slamet said BPK was committed to overseeing governance and accountability at BPI Danantara. He described both elements as foundations for producing high-quality financial reporting.
“BPK is committed to overseeing the governance and accountability of BPI Danantara as the foundation for quality financial reporting,” Slamet said in a press release received by CNBC Indonesia on September 18, 2026.
Need for Access to Relevant Audit Information
Slamet also emphasized the importance of access to relevant information during the audit process. According to him, group auditors can identify and respond to material risks only when they receive adequate access to data, information, and relevant individuals.
He therefore underlined the need for full support from BPI Danantara, the state-owned enterprises, and the component audit firms. Such support, he said, would be important for maintaining the smoothness and quality of the examination results.
The audit’s coverage of BPI Danantara, its management companies, and the state-owned enterprises in its structure places the examination across several levels of financial reporting. Its findings will support BPK’s opinion on the consolidated 2025 financial statements.
Conclusion
The launch of the Danantara 2025 financial audit marks the start of BPK’s examination of the group’s consolidated financial reporting. The process will focus on fairness, regulatory compliance, disclosure quality, and internal control effectiveness.
With a risk-based approach, BPK will also assess potential material errors, fraud, abuse, non-compliance, and control weaknesses. Access and cooperation from the entities involved will remain important throughout the examination.
