DETERMINAN OPTIMALISASI ASET TETAP (TANAH DAN BANGUNAN) PADA PEMERINTAH PROVINSI KALIMANTAN SELATAN
Main Authors: | , Rinanda Aziza Septiana, , Prof. Dr. Iswardono S. Permono, M.A. |
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Format: | Thesis NonPeerReviewed |
Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2013
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Subjects: | |
Online Access: |
https://repository.ugm.ac.id/120459/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=60490 |
Daftar Isi:
- This study aims to analyze the determinants that influence the optimization of fixed assets (land and buildings), which includes asset inventory factors, legal audit of assets, assestment of assets, and the supervision and control of the assets of the Government of South Kalimantan Province. The primary data obtained charging questionnaire measured using a Likert scale by purposive sampling with a sample of 77 respondents. Based on the analysis by using a Multiple Linear regression showed that individual asset inventory, asset legal audit, supervision and control of the asset has positive and significant impact on the optimization of fixed assets (land and buildings), while individual variables asset assestment did not significantly affect on the optimization fixed assets. Simultaneously analysis results showed that the four variables are inventory of assets, legal audit of assets, asset valuation and monitoring and control of assets proved significant/positive impact on the optimization of fixed assets (land and buildings).