Audit Results of Campaign Finance Reports of Political Parties Participating in the Election
Abstract
Political party campaign finances are the aspect that receives the most attention in every election; however, there are few practical studies regarding political party campaign finances, including those in Indonesia. Previous research on campaign finance audits has focused on auditors as subjects, whereas this study examines audit result documents as research objects, offering a more accurate portrayal of campaign finance audits. This research analyzes political party campaign finance reports for 2024. This research was conducted using a document analysis method related to the 2024 Indonesian election. The study included an analysis of national political parties participating in the election and regulatory documents on reporting and auditing campaign finances to identify any discrepancies, irregularities, or violations of campaign finance regulations. The data were then categorized and summarized to provide an overview of the findings. The analysis results reveal that in the reporting of campaign finances by political parties for the 2024 election in Indonesia, several instances of non-compliance with campaign finance regulations were revealed, including non-disclosure of funding sources, excessive spending, misuse of funds, and inaccurate reporting. These conditions require Indonesia to create policies to increase transparency and accountability and to provide strict sanctions for election participants who are classified as non-compliant.
Keywords: Audit, Campaign finance reports, Political parties, Election, Indonesia
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