CD Tesis
Pengaruh Kualitas Aparatur, Regulasi, Sistem Informasi Manajemen, Dan Sistem Pengendalian Intern Terhadap Efektivitas Manajemen Aset Tetap Di Pemerintah Kabupaten Bengkalis Dengan Komitmen Pimpinan Sebagai Variabel Moderating
Fixed asset management is not an easy job for local governments, this is because local governments must pay attention to planning needs to claim compensation. The purpose of this study was to examine and analyze the influence of the quality of the apparatus, regulations, management information systems and internal control systems on the effectiveness of fixed asset management in Bengkalis Regency Government with leadership commitment as the moderating variable.
The population in this study was the Regional Apparatus Organization (OPD) within the Bengkalis Regency Government. The entire population comes from 49 Regional Apparatus Organizations (OPD) in the Bengkalis Regency Government. The sampling technique in this study was purposive sampling so that 46 OPD samples were obtained. Respondents in this study were the users of goods, the Head of the Subdivision of Finance and Equipment and Management of goods totaling 138 people. Data analysis to test the hypothesis using multiple regression analysis (multiple regression analysis) and Moderated Regression Analysis (MRA).
The results showed that: the quality of the apparatus had an effect on the effectiveness of face-to-face asset management, regulations had an effect on the effectiveness of face-to-face asset management, the management information system had an effect on the effectiveness of face-to-face asset management, the internal control system had an effect on the effectiveness of face-to-face asset management, the commitment of the leadership was able to moderate the effect of the quality of the apparatus on the effectiveness of fixed asset management, the commitment of the leadership is able to moderate the influence of regulations on the effectiveness of fixed asset management, the commitment of the leadership is able to moderate the influence of the management information system on the effectiveness of fixed asset management and the commitment of the leadership is able to moderate the influence of the internal control system on the effectiveness of fixed asset management.
Key words: Effectiveness of fixed asset management, apparatus quality,
regulation, management information systems, and internal control
system, leadership commitment.
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