{"title":"Pengaruh Inventarisasi, Kompetensi Aparatur, dan Pengendalian Internal terhadap Optimalisasi Pengelolaan Barang Milik Daerah","authors":"L. Listiani, Henri Agustin","doi":"10.24036/jea.v4i4.637","DOIUrl":null,"url":null,"abstract":"This study aims to examine the effect of inventory, the competence of apparatus, and internal control systems on optimizing the management of regional property. The population of this research is all Regional Apparatus Organizations in Pelalawan Regency. The sampling technique used was total sampling, where as many as 27 Regional Apparatus Organizations in Pelalawan Regency were used as research samples. From each Regional Apparatus Organizations, 4 people were taken as respondents, consisting of 1 Head of General Subdivision, 1 Head of Finance Subdivision, and 2 Managers of Goods, so that a total of 108 respondents were obtained. The data was collected by distributing questionnaires directly to the respondents. This research uses quantitative method and the data were processed using multiple linear regression analysis with the help of the IBM SPSS Statistic version 22. The results of statistical tests stated that the inventory had a positive and significant effect on the optimization of the management of regional property. Meanwhile, the competence of the apparatus and the internal control system has no significant effect on the optimization of the management of regional property.","PeriodicalId":103854,"journal":{"name":"JURNAL EKSPLORASI AKUNTANSI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2022-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"JURNAL EKSPLORASI AKUNTANSI","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.24036/jea.v4i4.637","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This study aims to examine the effect of inventory, the competence of apparatus, and internal control systems on optimizing the management of regional property. The population of this research is all Regional Apparatus Organizations in Pelalawan Regency. The sampling technique used was total sampling, where as many as 27 Regional Apparatus Organizations in Pelalawan Regency were used as research samples. From each Regional Apparatus Organizations, 4 people were taken as respondents, consisting of 1 Head of General Subdivision, 1 Head of Finance Subdivision, and 2 Managers of Goods, so that a total of 108 respondents were obtained. The data was collected by distributing questionnaires directly to the respondents. This research uses quantitative method and the data were processed using multiple linear regression analysis with the help of the IBM SPSS Statistic version 22. The results of statistical tests stated that the inventory had a positive and significant effect on the optimization of the management of regional property. Meanwhile, the competence of the apparatus and the internal control system has no significant effect on the optimization of the management of regional property.
本研究旨在探讨库存、设备能力和内部控制制度对优化区域财产管理的影响。本研究的人口是所有区域机构在佩拉拉旺摄政。采用的抽样技术是总抽样,其中多达27个区域机构在佩拉拉旺县被用作研究样本。从每个区域机构中抽取4人作为调查对象,其中总科科长1人、财务科科长1人、货物经理2人,共计108人。数据是通过直接向受访者分发问卷的方式收集的。本研究采用定量方法,采用IBM SPSS statistics version 22对数据进行多元线性回归分析。统计检验结果表明,库存管理对区域物业管理的优化具有显著的正向作用。同时,机构和内部控制制度的能力对区域财产管理的优化没有显著影响。