FAKTOR-FAKTOR YANG MEMPENGARUHI PENGELOLAAN ASET PASCA PEMEKARAN WILAYAH DAN PENGARUHNYA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DI KABUPATEN TAPANULI SELATAN
| Main Authors: | , Rudianto Simamora, , Prof. Dr. Abdul Halim, MBA, Akt. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2012
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/99527/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=56015 |
Daftar Isi:
- This study aims to determine the factors that affect the asset management post-expansion area and its effect on the quality of financial reports of government in South Tapanuli. This study is a qualitative descriptive study, which aims to explore the factors that affect the asset management post-expansion area and its effect on the quality of financial reporting. Data were collected through interviews with the informants, the study documentation, as well as observation or triangulation or a mix of all three. Stages of data analysis used include data reduction, display data, and drawing conclusions or verification in the preparation of a working hypothesis. The results showed that factors affecting the asset management division of the post in the Government of South Tapanuli include: human resources knowledge assets management, proof of ownership of assets, valuation of assets, leadership commitment, and attitude: lack of awareness and responsibility. Management of assets after the post-expansion area affects the quality of government financial reports.