The Effect of Asset Inventory Implementation, the Quality of Human Resources and Leadership Commitment to Optimizing Asset Management and the Quality of Financial Statements of the Tangerang City Government
- DOI
- 10.2991/978-94-6463-146-3_44How to use a DOI?
- Keywords
- Asset Inventory Implementation; Management Human Resource Quality; Leadership Commitment; Quality of financial statements; Asset Management Optimization
- Abstract
The purpose of the study was to obtain an analysis of the effect of the implementation of asset inventory, the quality of human resources of managers and leadership commitment to optimizing asset management and the quality of financial statements by optimizing assets as a mediation variable. The research is applied in SKPD within the scope of the Tangerang City Government with the research focus set to the Head of SKPD, Head of General Subdivision and Asset Management Personnel in 40 SKPDs, and Regional Asset Administration Division. The sampling method was carried out by census method with data source using questionnaires. The results showed that the implementation of asset inventory and leadership commitment had a significant effect on optimizing asset management, but the quality of human resources did not have a significant effect. In addition, the implementation of asset inventory, the quality of human resources, leadership commitment has a significant effect on the quality of financial statements through asset optimization.
- 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 - J. Deddy Nandoeng PY - 2023 DA - 2023/05/29 TI - The Effect of Asset Inventory Implementation, the Quality of Human Resources and Leadership Commitment to Optimizing Asset Management and the Quality of Financial Statements of the Tangerang City Government BT - Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022) PB - Atlantis Press SP - 449 EP - 460 SN - 2352-5428 UR - https://doi.org/10.2991/978-94-6463-146-3_44 DO - 10.2991/978-94-6463-146-3_44 ID - Nandoeng2023 ER -