Pengaruh Manajemen Aset Terhadap Tingkat Optimalitas Aset Tetap (Tanah dan Bangunan) Pemerintah Kabupaten Sorong

Jusmin, Nursalim

Abstract


This research aims to analyze the impact of asset management towards optimality of
fixed assets (land and buildings) in the Local Government in Kabupaten Sorong. By using
purposive sampling method the number of research samples was takenas much as 48
respondents. The variables used are assets inventory, audit legal of assets assessment, as
well as supervision and asset control. Based on the analysis result using Multiple Linear
Regression test indicated that the asset inventory individually are proven have positive and
significant influence toward optimality of fixed assets (land and buildings) that means
consistent with the hypothesis, individually the legal audit of assets are not proved have
positive and significant influence to optimization of fixed assets (land and buildings) that
means not consistent with the hypothesis, an individual assessment of the assets are
indicated are proved has positive influence to optimality of fixed assets (land and buildings)
that means consistent with the hypothesis, the supervision and asset control is proved have
positive and significant influence to optimization of fixed assets (land and buildings) that
means consistent with the hypothesis. While the analysis results together /simultaneously
indicated that all four variables, namely the asset inventory, audit legal of assets, assets
assessment as well as supervision and assets control are proved to have significant and
positive influence to optimality of fixed assets (land and buildings) this is proved by the value
of F count > F-table.

Keywords


asset inventory, audit legal of assets, asset assessment, supervision and asset control, optimality of fixed assets (land and buildings)

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DOI: http://doi.org/10.25273/equilibrium.v6i2.2933

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