FAKTOR-FAKTOR YANG MEMPENGARUHI OPTIMALISASI PEMANFAATAN ASET TETAP

Keuda: Jurnal Kajian Ekonomi dan Keuangan Daerah

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Title FAKTOR-FAKTOR YANG MEMPENGARUHI OPTIMALISASI PEMANFAATAN ASET TETAP
 
Creator Montayop, Pamfilia Ferdinanda
Ratang, Westim
Kambu, Arius
 
Description This article examines determinants which influence the optimization of fixed assets utilization in Local Treasury and Asset Management Agency of Boven Digoel Regency. The number of population in this study was 77 respondents from government officials and no… The final respondents were 69. A purpose 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 utilization and management in Boven Digoel Regency. This infers that the improvements of assets inventory are likely to optimize fixed assets utilization and management in Boven Digoel Regency. In addition, legal audit was positively associated with fixed assets utilization and management. In other words, legal audit advancement is likely to optimize fixed assets utilization and management in the Regency. Moreover, assets recognition was also positively associated with fixed assets utilization and management in the Regency. This means that the better the assets recognition, the better the optimization of fixed assets utilization and management in Boven Digoel Regency.

Keywords: Asset Inventory, Legal Audit, Asset Recognition, Asset Optimization.
 
Publisher Universitas Cenderawasih
 
Date 2017-06-14
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/733
10.31957/keuda.v1i2.733
 
Source KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH; Vol 1, No 2 (2016)
2581-0286
2477-7838
 
Language eng
 
Relation http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/733/668
 
Rights Copyright (c) 2017 Jurnal Kajian Ekonomi & Keuangan Daerah
 

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