BPK is a state institution that is free and independent in examining the management
and responsibility of state finances and domiciled in the state capital and has
representatives in each province. So there are problems regarding the position of
the BPK in terms of the perspective of constitutional law and the role of the BPK in
realizing good governance in Indonesia. This research uses normative legal
research methods. Based on the results of this study, it was concluded that the
position of the BPK in the constitutional system is called the main state organ and
has a central role in realizing good governance in Indonesia. It is necessary to
review the position between the BPK with the legislative body and the BPK in
carrying out its duties and authorities properly and independently and free from
influence from other parties in order to create good governance.