Diving Deeper to The State Administrator Asset Report (Laporan Harta Kekayaan Pejabat Negara - LHKPN): From Public Perception to Data Analytics


  • Yonna Ribut Perdana Putra Internal Audit, PT. Pertamina Hulu Energi Jakarta
  • Indra Soeharto Internal Audit, PT. Pertamina Hulu Energi Jakarta




LHKPN, Asset Declaration, Anti Fraud Movement, Anti Corruption, Data Analytics


This research aims to portray public perceptions towards The State Administrator Asset Report - Laporan Harta Kekayaan Pejabat Negara (LHKPN) as one of the corruption eradication tools. Further, it summarizes public perception on the LHKPN’s information quality and its effectiveness. In selecting the respondents, this research applies purposive sampling technique. Respondents of this research are individuals aged over 26 years old who live in 3 cities, namely: Jakarta, Surabaya, and Makassar. This research concludes that the public has concerns regarding the quality of data reported into the LHKPN. Public also negatively perceive the effectiveness of the LHKPN’s as a tool for eradicating corruption in Indonesia. To improve such a situation, it is proposed to use digital technologies (e.g., data analytics, big data) to perform detailed analysis on the information contained in the LHKPN. Such a measure is expected to be able to detect any possible red flags. The research also noted that the involvement of civil society to monitor the LHKPN is encouraged.


ACFE. (2017). Fraud Examiners Manual. The Association of Certified Fraud Examiners.1.601.

Ali, a. & Isse, H.S. (2003). Determinants of Economic Corruption: A Cross-Country Comparison. Cato Journal, 22(3), 449-467.

Dmytro Kotlyar and Laura Pop. (2016). Asset Declarations: A Threat to Privacy or a Powerful Anti-Corruption Tool?. Retrieved from https://www.worldbank.org.

Law 28/1999 about State Officials who are Clean and Free from Corruption, Collusion and Nepotism.

OECD. (2010). Asset Declarations for Public Officials – A Tool to Prevent Corruption.

Presidential Regulation 117/2016 about Amendment on Presidential Regulation 6/2012 about National Coordination Committee for Prevention and Eradication Money Laundry Crime.

Presidential Regulation No.54/2018 about National Corruption Prevention Strategy.

ReSPA. (2013). Comparative Study Income and Asset Declarations in Practice.

Soeharto, Indra; Nugroho, Nugroho. (2017). Are We Culturally Corrupt? Revisiting the Relationship between Cultural Dimensions and Corruption Perception Index. Asia Pacific Fraud Journal, 2(2), 143-149

Stolen Asset Recovery Initiative. (2017). Getting the Full Picture on Public Officials A How-to Guide for Effective Financial Disclosure. Washington, DC: World Bank.

Transparency International. (2020). Recommendations On Asset And Interest Declaration For OGP Action Plans.

Transparency International. (2022). Corruption Perception Index. Retrieved from http://transparency.org.

UNODC. (2019). Income and Asset Declaration Systems in Indonesia.

Warburton, J. (2013). Corruption as a social process: From dyads to networks. In Larmour P. & Wolanin N. (Eds.), Corruption and Anti-Corruption. ANU Press.




How to Cite

Putra, Y. R. P., & Soeharto, I. (2024). Diving Deeper to The State Administrator Asset Report (Laporan Harta Kekayaan Pejabat Negara - LHKPN): From Public Perception to Data Analytics. Asia Pacific Fraud Journal, 9(1), 27–35. https://doi.org/10.21532/apfjournal.v9i1.341