The Effect of Competence of the Apparatus, Internal Control System and Legal Audits on State-Owned Assets Management and Information System as a Moderating
- DOI
- 10.2991/978-2-494069-49-7_174How to use a DOI?
- Keywords
- State-Owned Assets; Apparatus Competence; Information System; Legal Audit; Internal Control System
- Abstract
This study aimed to examine and obtain empirical evidence regarding the effect of apparatus competence, information systems, legal audits, and internal control systems on the management of State -Owned Assets (a case study at the Technical Implementation Unit of the Regional Office of the Ministry of Law and Human Rights). Since the research was quantitative, it used multiple linier regression with SPSS version 16.0 as the method of data analysis. The sample was 36 respondents while the population was all users of the goods as Head of Subdivision of state property, administrator of state property, and assistant to the administrator of state property at the Technical Implementation Unit of the Regional Office of the Ministry of Law and Human Rights of Central Java Province. The sampling technique used total sampling technique. The result stated the competence of the apparatus. The results stated the competence of the apparatus, internal control system and legal audits had a significant effect on the management of State -Owned Assets. Meanwhile, the information system as a partial moderating to the effect of legal audit on the management of State -Owned Assets. Otherwise, it cannot either be moderating the effect of SPI on the management of State -Owned Assets and the effect of Apparatus Competence.
- Copyright
- © 2023 The Author(s)
- Open Access
- Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.
Cite this article
TY - CONF AU - Sobrotul Imtikhanah AU - Wiwik Lukmana PY - 2022 DA - 2022/12/29 TI - The Effect of Competence of the Apparatus, Internal Control System and Legal Audits on State-Owned Assets Management and Information System as a Moderating BT - Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021) PB - Atlantis Press SP - 1041 EP - 1049 SN - 2352-5398 UR - https://doi.org/10.2991/978-2-494069-49-7_174 DO - 10.2991/978-2-494069-49-7_174 ID - Imtikhanah2022 ER -