The Influence of Asset inventory, Quality of Human Resources and Leadership Commitment to Optimization of Asset Management and Quality of Financial Statements Regional Government of Taliabu Island Regency

  • Irwan Mansyur Institut Pemerintahan Dalam Negeri
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Abstrak

The purpose of this study was to analyze the effect of asset inventory, quality of human
resources and leadership commitment to the quality of financial statements by
optimizing assets as a mediating variable. This research was conducted at SKPD
within the scope of Taliabu district government with a focus of research on the Head
of SKPD, Head of Planning and SKPD Asset Management at 39 SKPD and Regional
Asset Management Field with 117 samples and the sampling method is the census
method. Data sources using questionnaires and data analysis techniques used are the
Partial Least Square (PLS) approach using Smart PLS 3.0 software. The results
showed that asset inventory and leadership commitment had a significant effect on
asset optimization, but the quality of human resources had no significant effect. In
addition, asset inventory, quality of human resources, leadership commitment
significantly influences the quality of financial statements and have a significant effect
through asset optimization.

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Diterbitkan
2019-11-12
How to Cite
Mansyur, I. (2019). The Influence of Asset inventory, Quality of Human Resources and Leadership Commitment to Optimization of Asset Management and Quality of Financial Statements Regional Government of Taliabu Island Regency. Jurnal Ilmiah Administrasi Pemerintahan Daerah, 11(2), 64-88. https://doi.org/10.33701/jiapd.v11i2.740
Terbitan
Vol 11 No 2 (2019): Administrative Reform
Bagian
Articles