THE EFFECT OF ASSET MANAGEMENT TOWARDS OPTIMIZATION OF FIXED ASSETS IN PANDEGLANG DISTRICT

Abstract

ABSTRACT

One of the problems faced by Pandeglang Regency Government in managing asset management is disorder in managing goods (asset) data in its use and utilization. This condition clearly makes it difficult for regional governments to know how much assets they have, so that these assets are not optimal in their use and utilization. This research aims to measure and analyze and together the effect of asset inventory, legal audit, asset valuation, supervision and control of assets on optimizing the utilization of fixed assets in Pandeglang Regency. This research uses quantitative methods by using multiple linear regression analysis methods. The polls consist of authorities and involved in the management of regional assets including the regional secretariat, the regional development planning agency, the financial management agency and regional assets and the national land agency as many as 103 people. The sample was selected using purposive sampling technique and 80 respondents were obtained. The results of the classical assumption test analysis indicated that the data used in the study were normally distributed so that hypothesis testing with multiple linear regression models could be performed. The results showed that there was a partial effect of asset inventory of 13.15%, legal audit of 15.75%, asset valuation of 21.84%, supervision and control of assets of 20.59% on optimizing the utilization of fixed assets. Furthermore, together there is a significant influence of 71.3%. The advice of the local government to establish or implement an asset management information system in the utilization of fixed assets and can routinely carry out an inventory every 5 years so that the data of regional property both in its use and utilization can be more seriously accounted for.