FAKTOR-FAKTOR YANG MEMPENGARUHI OPTIMALISASI PEMANFAATAN ASET TETAP
Journal Title: Jurnal Kajian Ekonomi dan Keuangan Daerah - Year 2016, Vol 1, Issue 2
Abstract
This article examines determinants which influence the optimisation of fixed assets utilisation in Local Treasury and Asset Management Agency of Boven Digoel Regency. The number of population in this study was 77 respondents from government officials. The final respondents were 69. A purposive sampling technique was used to select the respondents. A direct survey was employed to collect research data. This study used multiple regressions to empirically test the hypotheses. The findings indicated that assets inventory positively influence fixed assets utilisation and management in Boven Digoel Regency. This infers that the improvements of assets inventory are likely to optimise fixed assets utilisation and management in Boven Digoel Regency. In addition, legal audit was positively associated with fixed assets utilisation and management. In other words, legal audit advancement is likely to optimise fixed assets utilisation and management in the Regency. Moreover, assets recognition was also positively associated with fixed assets utilisation and management in the Regency. This means that the better the assets recognition, the better the optimisation of fixed assets utilisation and management in Boven Digoel Regency.
Authors and Affiliations
Pamfilia Ferdinanda Montayop, Westim Ratang, Arius Kambu
Keywords
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- EP ID EP245538
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