摘要：This study aims to evaluate the extent to which the compliance of legislative candidates as participants of the 2019 Indonesian general election is related to the rules for reporting campaign funds. To achieve this objective, this study uses election rules indicators that relate to the rules of campaign finance reporting with reference to 21 indicators according to Law No. 7 of 2017 concerning General Elections in the Republic of Indonesia along with all derivative rules. Based on the rules that apply in Indonesia, general election participants who do not comply with the rules for reporting campaign funds can be canceled from the process of election as legislative members. In other words, the results of the compliance audit which concludes that a legislative candidate does not comply with the rules for the reporting of campaign funds could be canceled as a legislative member. This study uses the “X” Political Party legislative members from South Kalimantan Province, including legislative candidates for the DPR-RI, Provincial DPRD, and district/city DPRD. The total number of legislative candidates from Party X is 11 for the DPR-RI from 2 electoral areas, 55 for the Provincial DPRD from 7 electoral areas, and 296 for district/city DPRDs from an average of 5 electoral areas for each district/city. By setting a sample of 20% of the population, this study ended-up with 74 legislative candidates as the sample., i.e, 3 DPR RI legislative candidates, 11 legislative candidates for the provincial DPRD, and 60 legislative candidates for district/city DPRD. Descriptive analysis method is used to answer the problems in this study. Evaluation of compliance with the reporting of campaign funds is carried out by using compliance audit procedures through review of existing supporting documents and interviews with legislative candidates who are selected as the sample as confirmation procedure. The review of documents is carried out carefully and thoroughly to evaluate whether the legislative candidates from political parties follow the rules in the mechanism of reporting the campaign funds for the period February 20, 2018, until April 25, 2019. After the entire evaluation process conducted in May 2019 has been completed, this study concluded that in general, the legislative candidates adhere to the rules of campaign funds reporting in accordance with applicable laws and regulations. This study does not find any material deviations from applicable laws and regulations.
