Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Minfo Polgan (JMP) Outline Journal of Economic Studies
Frengky Situmorang
Sekolah Tinggi Ilmu Ekonomi Eka Prasetya
Computer Science & IT Economics, Econometrics & Finance Library & Information Science Mathematics Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Sistem Penatausahaan Barang Milik Daerah (BMD) Berdasarkan Permendagri Nomor 47 Tahun 2021 Pada BPKADP Josua Averindo; Dokman Marulitua Situmorang; Frengky Situmorang; Alexander Mario Retto Djong; Belia Mulyaningtyas
Jurnal Minfo Polgan Vol. 14 No. 2 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i2.15805

Abstract

regional assets in accordance with applicable laws and regulations. This paper presents an analysis of the process of implementing regional asset administration at the Regional Financial and Asset Management Agency of the Muara Enim Regency Government. The purpose of this analysis is to understand the process of implementing regional asset administration at the Regional Financial and Asset Management Agency of the Muara Enim Regency Government. The data collection methods used in the preparation of this final assignment include library research and field studies through interviews with the Head of the Asset Administration Sub-Division and staff under the asset administration at the Regional Financial and Asset Management Agency of the Muara Enim Regency Government. The results of this research demonstrate that the administration of regional assets at the Regional Financial and Asset Management Agency of the Muara Enim Regency Government aligns with Minister of Home Affairs Regulation Number 47 of 2021 concerning Procedures for the Implementation of Bookkeeping, Inventory, and Reporting of Regional Assets.
The Influence of Independence and Audit Quality on the Integrity of Financial Reports on the Indonesia Stock Exchange Yonson Pane; Frengky Situmorang
Outline Journal of Economic Studies Vol. 5 No. 2: April - September 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/gmgvay27

Abstract

Purpose: This study aims to determine whether independence and audit quality have a significant effect on the integrity of financial statements, both simultaneously and partially. Methods: The research methodology used is a quantitative descriptive method. The population in this study was all automotive companies listed on the Indonesia Stock Exchange. By using purposive sampling, a total sample of 11 companies was obtained for the period of 2013-2018. The study used secondary data obtained from financial statements of the automotive companies, as well as relevant theories and journals. Data were analyzed using multiple linear regression analysis methods. Results: The results of the research analysis show that independence and audit quality partially have an influence on the integrity of financial statements. Furthermore, independence and audit quality simultaneously also have an influence on the integrity of financial statements. Conclusions: Auditor independence and audit quality are significant determining factors that positively impact and ensure the integrity of financial statements produced by a company. Originality/value: This study provides specific empirical evidence regarding the impact of auditor independence and audit quality on financial statement integrity, focusing exclusively on the automotive industry sector listed on the Indonesia Stock Exchange over a comprehensive six-year observation period (2013-2018). 
Co-Authors Alexander Mario Retto Djong Belia Mulyaningtyas Josua Averindo Situmorang, Dokman Marulitua Yonson Pane