Pengaruh Inventarisasi, Legal Audit, Penilaian, Pengawasan dan Pengendalian Terhadap Optimalisasi Pemanfaatan Aset Tetap Pemerintah Daerah Kabupaten Bengkalis (Studi Empiris pada SKPD di Kabupaten Bengkalis)

Hidayati, Nurul (2021) Pengaruh Inventarisasi, Legal Audit, Penilaian, Pengawasan dan Pengendalian Terhadap Optimalisasi Pemanfaatan Aset Tetap Pemerintah Daerah Kabupaten Bengkalis (Studi Empiris pada SKPD di Kabupaten Bengkalis). Undergraduate thesis, Politeknik Negeri Bengkalis.

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Abstract

This study aims to determine the effect of inventory, legal audit, assessment, supervision and control on optimizing the utilization of fixed assets of the Bengkalis Regency government. This research is a type of quantitative research using primary data sources in the form of questionnaires. The population in this study were 27 SKPD with a minimum sample size of 42 respondents. The results of the questionnaire were tested for validity and reliability before collecting research data. The analysis prerequisite test includes the classical assumption test which includes the normality test, multicollinearity test, and heteroscedasticity test. The data analysis method used is multiple linear regression analysis, and hypothesis testing which includes partial test (T test) and Simultaneous test (F test). The results of the hypothesis test show that simultaneously there is a positive and significant influence between inventory, legal audit, assessment, supervision and control on optimizing the utilization of fixed assets of the Bengkalis Regency government. This is evidenced in the test results which have a calculated F value of 25,071 which is greater than Ftable at a significance level of 5%, which is 2.30 and has a significance below 0.05, which is 0.000. Thus, the researcher concludes that the better asset management, the optimization of fixed asset utilization will increase.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsEmailNIDN/NIDK
Thesis advisorWahyuni, Endang Sriendang.sri@polbeng.ac.idNIDN0017078404
Uncontrolled Keywords: Inventory, Legal Audit, Assessment, Supervision and Control, Optimization of Fixed Asset Utilization
Subjects: 550 ILMU EKONOMI > 560 ILMU EKONOMI > 562 Akuntansi
Divisions: Jurusan Administrasi Bisnis > Sarjana Terapan Akuntansi Keuangan Publik > TUGAS AKHIR
Depositing User: Nurul Hidayati
Date Deposited: 17 Sep 2021 15:04
Last Modified: 17 Sep 2021 15:04
URI: http://eprints.polbeng.ac.id/id/eprint/1684

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