Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)

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The Effect of Competence of the Apparatus, Internal Control System and Legal Audits on State-Owned Assets Management and Information System as a Moderating

Authors
Sobrotul Imtikhanah1, *, Wiwik Lukmana1
1Muhammadiyah Pekajangan University, Pekalongan, Indonesia
*Corresponding author. Email: emmaferdiz.umpp@gmail.com
Corresponding Author
Sobrotul Imtikhanah
Available Online 29 December 2022.
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.

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Volume Title
Proceedings of the 3rd Borobudur International Symposium on Humanities and Social Science 2021 (BIS-HSS 2021)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
29 December 2022
ISBN
10.2991/978-2-494069-49-7_174
ISSN
2352-5398
DOI
10.2991/978-2-494069-49-7_174How to use a DOI?
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

risenwbib
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  -