Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)

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

Authors
J. Deddy Nandoeng1, *
1Tangerang City Government, Tangerang, Indonesia
*Corresponding author. Email: d.nandoeng@gmail.com
Corresponding Author
J. Deddy Nandoeng
Available Online 29 May 2023.
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.

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Volume Title
Proceedings of the 7th International Conference on Accounting, Management and Economics (ICAME-7 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
29 May 2023
ISBN
978-94-6463-146-3
ISSN
2352-5428
DOI
10.2991/978-94-6463-146-3_44How 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

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  -