Kualitas Aparatur, Sistem Informasi, Sistem Pengendalian Intern, dan Efektivitas Manajemen Aset Tetap

  • Yuli Astini Sekolah Tinggi Ilmu Ekonomi AMM Mataram

Abstract

The purpose of this study is to prove empirically about the effect ofinformation systems and internal control systems on the effectiveness of fixed asset management with the quality of apparatus as a moderating variable. This research conducted at Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD)West Lombok, Central Lombok, East Lombok and North Lombok. The number of samples in this study were 64 respondents, with sampling using purposive sampling method. The data collected by questionnaires and data analysis techniques using moderated regression analysis (MRA).The results of this study proves empirically that information system has a negative and significant effect on the effectiveness of fixed asset management, internal control system has a positive and significant effect on the effectiveness of fixed asset management, and the quality of the apparatus moderate the effect of information systems and internal control systems on the effectiveness of fixed asset management.


Keywords: Quality apparatus, information system, internal control syste,  fixed asset management effectiveness.

Downloads

Download data is not yet available.
Published
2018-07-04
How to Cite
ASTINI, Yuli. Kualitas Aparatur, Sistem Informasi, Sistem Pengendalian Intern, dan Efektivitas Manajemen Aset Tetap. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 13, n. 2, p. 173-184, july 2018. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/40048>. Date accessed: 28 oct. 2021. doi: https://doi.org/10.24843/JIAB.2018.v13.i02.p10.
Section
Articles